浅析应收账款的投资分析与管理  

Analysis and Management of the Investment of Receivable Account

作　　者：王素芳[1] 

机构地区：[1]山西焦煤集团公司西山万隆化工分公司

出　　处：《科技情报开发与经济》2005年第3期233-234,共2页Sci-Tech Information Development & Economy

摘　　要：针对目前许多企业应收账款的拖欠现象比较普遍,企业内部在应收账款的投资和管理方面存在的众多问题,从事前、事中、事后一条龙控制出发,探讨了现代企业应如何做好应收账款的有效控制,最大限度地预防其带来的潜在的未来损失的措施。In the light of that the arrearage of the receivable account in many enterprises is a common phenomenon, and there are many problems in the investment and management of the receivable account within the enterprises. Starting from the global control, this paper probes into how the modern enterprise to make effective control of the receivable account and prevent the latent loss caused by these problems to the maximum limit.

关 键 词：应收账款 信用政策 坏账准备制度 

分 类 号：F275[经济管理—企业管理]