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分析我国企业应收账款的管理
引用本文:徐徽.分析我国企业应收账款的管理[J].价值工程,2011,30(2):132-132.
作者姓名:徐徽
作者单位:阜新高等专科学校,阜新,123000
摘    要:随着经济的发展,商业信用越来越多,企业应收账款占用的比重也不断增大,因此,对企业应收账款的管理研究显得日益重要。本文分析了我国企业应收账款的管理现状,找到其中的问题所在,给出一些改进建议。

关 键 词:应收账款  赊销  坏账

Analysis of the Management of Accounts Receivable in China's Enterprise
Xu Hui.Analysis of the Management of Accounts Receivable in China''s Enterprise[J].Value Engineering,2011,30(2):132-132.
Authors:Xu Hui
Institution:Xu Hui(Fuxin College,Fuxin 123000,China)
Abstract:With the economic development,commercial credit becomes more and more,the proportion of accounts receivable of companies are also increasing.Therefore,the study of accounts receivable management of enterprise has become increasingly important.This article analyzes the status of accounts receivable management in China's companies,finds the problems,and gives some suggestions for improvement.
Keywords:accounts receivable  credit  bad debts  
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