物流企业应收账款风险管理研究  

Research on the Risk Management of Accounts Receivable in Logistics Enterprises

作　　者：杜静然[1] 

机构地区：[1]内蒙古财经大学,内蒙古呼和浩特010051

出　　处：《物流科技》2016年第4期22-24,共3页Logistics Sci-Tech

摘　　要：随着现代市场经济的快速发展,应收账款在物流企业销售总收入中所占的比重迅速增加,造成应收账款日益膨胀,财务风险也随之上升,严重影响企业资金运转和经营业务的开展。文章首先介绍了我国应收账款总体现状,其次对物流行业应收账款产生的原因以及管理中存在问题进行了分析,然后提出应收账款管理工作改善的相关意见和建议。With the rapid development of the modem market economy should be receivable in the logistics enterprise sales revenue accounted for the proportion of increased rapidly, resulting in swelling of accounts receivable, financial risk has risen, serious influence on enterprise capital operation and business carry out. In this paper, we first introduce the our country should be accounts receivable overall situation, secondly on the logistics industry should be the causes and management of accounts receivable problems are analyzed, and then put forward the accounts receivable management work should be improved by comments and suggestions.

关 键 词：物流企业 应收账款 风险管理 

分 类 号：F275.6[经济管理—企业管理]