论科研单位应收帐款融资  

Discussion on Financing of Accounts Receivables in Scientific Research Institutes

作　　者：陈希 

机构地区：[1]湖南有色冶金劳动保护研究院财务部

出　　处：《财务与金融》2009年第4期18-20,共3页Accounting and Finance

摘　　要：科研单位经常遇到应收帐款收回不及时或无法收回的现象,不仅占用了企业流动资金,还增加了企业管理成本和坏帐成本,严重制约了企业的生存和发展。分析了我国科研单位应收账款管理中存在的主要问题,开展应收账款融资的现实意义,在此基础上提出我国科研单位应收账款融资的方式选择。Research Institutes often meet the problem that accounts receivable could not be received in time or not receivable at all, this would not only occupy the liquidity of enterprises but also increase the management cost and bad accounts cost, and this would also serious restrict the survival and development of enterprises. This paper analyzed the major problems existed in accounts receivables in China and discussed the practical significance of financing for accounts receivables, and based on such analysis, the paper provided some options for the financing means of accounts receivables.

关 键 词：应收帐款 融资 抵押 保理 证券化 

分 类 号：F23[经济管理—会计学]