摘要
我国正处于经济飞速增长的时期,企业为了扩大规模,抢占市场,给客户提供了宽松的信用条件,企业间相互拖欠的行为日趋严重,资金不能正常周转,财务风险与日俱增,本文从应收账款管理的各个环节着手进行分析,旨在通过制度约束来减少企业的坏帐损失,以达到降低财务风险的目的。
When the economy has been speeding up in china, the enterprise gives loose credit policy for customers to enlarge the scale and seize hold of the market. Yet it become more and more serious that enterprise is in arrears to each other, capital can＇ t turn over normally, and the financing risk is increasing. This essay analyses each link of managing receivables and attempts to decrease bad debts lost of the enterprise by system restriction to reduce the financing risk finally.
出处
《长沙民政职业技术学院学报》
2006年第4期57-59,共3页
Journal of Changsha Social Work College
关键词
风险防范
客户信用管理
内部控制机制
催收制度
Risk management
Customer credit management
Inner controlling system
The collection system
