浅议企业应收账款风险的成因与控制  

Accounts receivable of enterprises and control the causes of risk

作　　者：苏瑞红[1] 

机构地区：[1]河北省电力建设第二工程公司,河北石家庄050041

出　　处：《企业技术开发》2009年第7期107-108,113,共3页Technological Development of Enterprise

摘　　要：随着市场经济的发展,企业在扩大销售的同时,形成了一定的应收帐款,进而增加了企业的经营风险。文章针对应收帐款风险产生的主要原因,进而提出了防范和控制应收帐款风险的几点策略。With the development of the market economy, enterprises in the expansion of sales at the same time, the formation of a certain amount of accounts receivable, and increased business risk. In this paper, accounts receivable arising from the risk of the main reasons put forward to prevent and control the risk of a few strategic accounts receivable.

关 键 词：应收帐款风险 信用管理 风险防范与控制 

分 类 号：F275[经济管理—企业管理]