我国企业应收账款风险度量模型与实证分析  

Measurement Patterns and Living Example Analyses of Chinese Enterprises' Receivable Debt Risk

作　　者：刘承智[1] 易长求[2] 

机构地区：[1]湘潭大学商学院,湖南湘潭411000 [2]邵阳学院经济与管理系,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2007年第6期71-74,共4页Journal of Shaoyang University:Social Science Edition

基　　金：湖南省教育厅科研基金资助项目(06C769)

摘　　要：对我国企业的应收账款风险与企业信用政策变量及信用管理努力分别进行回归分析,并对回归结果的原因进行探讨,揭示了我国企业目前应收账款风险控制管理的效果和特点,对合理构建我国企业应收账款风险控制体系提供有益启示。The article carries out regression analysis on receivable debt risk and its credit policy,and inquires into the reason of regression result.It also reveals the effect and feature of control and mangement of enterprises＇ present receivable debt risk.What＇s more, the article offers some effective enlightments to construct the control system of the receivable debt risk in Chinese enterprises.

关 键 词：企业 应收账款 风险 实证分析 

分 类 号：F275.2[经济管理—企业管理]