企业应收帐款结算体系的构建  

How to Set up An Enterprise Account Receivable Settlement System

作　　者：李建兵[1] 

机构地区：[1]湖北工业大学,湖北武汉430068

出　　处：《武汉工程职业技术学院学报》2008年第4期27-29,46,共4页Journal of Wuhan Engineering Institute

摘　　要：在分析应收款结算体系构建必要性的基础上,提出了企业全程信用管理的理念,制定了构建应收帐款体系的措施和关键控制点,使应用企业的整体应收帐款结构明显得到优化。Based on the analysis of necessity of setting up account receivable settlement system, the paper put forward the idea of enterprise＇s total credit management. Since necessary measures and key points to be controlled in the settlement system were formulated, the whole account receivable structure has been optimized.

关 键 词：企业 应收帐款 全程信用管理 信用政策 

分 类 号：F275[经济管理—企业管理]