部分上市公司应收账款管理存在问题及对策  

The problems and countermeasures in the management of account receivable of parts companies being on the market

作　　者：彭逢伟[1] 胡北忠[1] 李本光[1] 张艳秋[1] 郎书玮[1] 潘光辉[1] 

机构地区：[1]贵州工业大学会计系,贵州贵阳550003

出　　处：《贵州工业大学学报（社会科学版）》2004年第3期37-40,共4页Journal of Guizhou University of Technology(Social Science Edition)

摘　　要：随着全球经济一体化的发展,商业竞争愈加激烈,我国不少上市公司应收账款占主营业务收入的比重大幅上升,坏账损失率在不断增加,严重的影响了企业的经济效益。针对当前部分上市公司应收账款管理中存在的问题强化应收账款管理,盘活企业的流动资金。With the economic integration of the whole world after we join the WTO, commercial competition is more intense, the proportion of sell on credit in the main business is rising within a wide range in many companies being on the market, so as the loss rate of the bad credit, they have a serious influence on the economic benefit of enterprises. This article put forward a series of countermeasures in view of this situation.

关 键 词：应收账款 上市公司 问题对策 

分 类 号：F234.3[经济管理—会计学]