企业规避应收账款管理风险的研究  

Research of Avoiding the Management Risk of Accounts Receivable in Business

作　　者：林艳华 王奕明[2] 

机构地区：[1]黑龙江省林业勘察设计院,哈尔滨150080 [2]哈尔滨汽轮机厂有限责任公司,哈尔滨150046

出　　处：《中国林业经济》2008年第1期57-59,共3页China Forestry Economics

摘　　要：论述企业日常应收账款管理中普遍存在的问题,即企业缺少风险防范意识、企业内部相关部门信息渠道不畅通、企业缺乏必要的制度责任管理、企业的日常管理工作不规范。简述企业应当采取有效措施防止应收账款的恶化、提高应收账款的质量、加强对应收账款管理。提出企业规避应收账款管理风险的对策,阐明了企业必须采取加强销售监督降低风险、严格审批手续及时报账、强化管理动态跟踪、健全内控制度控制风险的相应对策,以规避企业应收账款的管理风险。Dicusssing the existing problems in daily accounts receivable management, such as the lack of consciousness of keeping away risk, the unsmooth convey of the intramural information correlatively, short of necessary institutional responsibility management, and nonstandard daily management in business. Illuminated that the business should take some effect measurements to avoid deteriorating the accounts receivable, improve its quality and strengthen the necessity. Gave proposes how to manage the accounts receivable. And clarified that the business must intensify the promotion supervision, approve the procedures strictly, render the accounts on time, reinforce the management and trace ceaselessly, and perfect the control systems to control the risk, which to avoid the accounts receivable management risk.

关 键 词：应收账款 规避 管理风险 企业 

分 类 号：F270.3[经济管理—企业管理]