| 浅谈地勘单位应收账款的管理 |
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| 引用本文： | 张庆红,张海凤.浅谈地勘单位应收账款的管理[J].中国国土资源经济,2007,20(6):44-45. |
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| 作者姓名： | 张庆红 张海凤 |
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| 作者单位： | 1. 山东省地质矿产勘查开发局机关综合服务中心,济南,250013
2. 河北省地质勘查局第十一地质大队,邢台,054000 |
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| 摘 要： | 当前地勘单位应收账款净额逐年加大,影响了正常的经营活动,使财务费用和管理费用增加、经济效益降低、形成了潜在亏损。地勘单位应收账款产生的原因既有内部管理问题也有外部环境问题。加强地勘单位应收账款的管理,应从加强制度建设、事前控制、运用法律手段、合理执行会计制度等方面入手。
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| 关 键 词： | 地勘单位 应收账款 管理 |
| 文章编号： | 1672-6995(2007)06-0044-02 |
| 修稿时间： | 2007年4月10日 |
Management on Accounts Receivable of Geological Prospecting Units |
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| ZHANG Qing-hong,ZHANG Hai-feng.Management on Accounts Receivable of Geological Prospecting Units[J].Natural Resource Economics of China,2007,20(6):44-45. |
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| Authors: | ZHANG Qing-hong ZHANG Hai-feng |
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| Abstract: | The increase of net amount of accounts receivable has brought about the growth of financial and management expenses,the lower of economic returns,as well as latent loss incurred.Therefore,the paper proposes that system establishment should be strengthened;accounting system should be carried out rationally by pre-control and legal methods. |
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| Keywords: | geologcial prospecting units accounts receivable management |
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