| 我国企业应收账款风险度量模型与实证分析 |
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| 引用本文： | 刘承智,易长求. 我国企业应收账款风险度量模型与实证分析[J]. 邵阳学院学报(社会科学版), 2007, 6(6): 71-74 |
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| 作者姓名： | 刘承智 易长求 |
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| 作者单位： | 1. 湘潭大学,商学院,湖南,湘潭,411000;邵阳学院,经济与管理系,湖南,邵阳,422000
2. 邵阳学院,经济与管理系,湖南,邵阳,422000 |
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| 摘 要： | 对我国企业的应收账款风险与企业信用政策变量及信用管理努力分别进行回归分析,并对回归结果的原因进行探讨,揭示了我国企业目前应收账款风险控制管理的效果和特点,对合理构建我国企业应收账款风险控制体系提供有益启示。
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| 关 键 词： | 企业 应收账款 风险 实证分析 |
| 文章编号： | 1672-1012（2007）06-0071-04 |
| 收稿时间： | 2007-05-25 |
| 修稿时间： | 2007-05-25 |
Measurement Patterns and Living Example Analyses of Chinese Enterprises'''' Receivable Debt Risk |
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| LIU Cheng-zhi,YI Chang-qiu. Measurement Patterns and Living Example Analyses of Chinese Enterprises'''' Receivable Debt Risk[J]. Journal of Shaoyang University:Social Science, 2007, 6(6): 71-74 |
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| Authors: | LIU Cheng-zhi YI Chang-qiu |
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| Affiliation: | 1.Commerial Academy, Xiangtan University,Xiangtan Hunan 411000; 2.Department of Management,Shaoyang University, Shaoyang Hunan 422000 |
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| Abstract: | The article carries out regression analysis on receivable debt risk and its credit policy,and inquires into the reason of regression result.It also reveals the effect and feature of control and mangement of enterprises' present receivable debt risk.What's more,the article offers some effective enlightments to construct the control system of the receivable debt risk in Chinese enterprises. |
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| Keywords: | enterprise receivable debt risk living example analyses |
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