| 论应收账款的管理 |
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| 引用本文： | 杜辰.论应收账款的管理[J].江苏市场经济,2011(4):24-27. |
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| 作者姓名： | 杜辰 |
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| 作者单位： | 南京市中医院财务处,江苏南京210001 |
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| 摘 要： | 应收账款的周转速度直接影响企业的生产经营活动。当前,许多企业应收账款的增长幅度大于收入的增长幅度,降低了企业的资金利用效率,影响了企业的资产质量,加大了企业的经营风险。加强应收账款的管理,应成为企业财务管理工作的重中之重。
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| 关 键 词： | 应收账款 弊端 管理 |
The Management of Accounts Receivable |
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| Authors: | DU Chen |
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| Institution: | DU Chen(Finance Branch,Nanjing Traditional Chinese Medicine Hospital,Nanjing 210001,Jiangsu,China) |
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| Abstract: | The accounts receivable turnover rate will directly affect its production and business activities,at present,many enterprises accounts receivable greater than the growth rate of revenue growth,reducing the company＇s capital utilization effect,affecting the quality of enterprises assets to increase the business risk.Strengthening the management of accounts receivable is the most important thing of finance management. |
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| Keywords: | accounts receivable defects management |
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