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有关企业应收账款管理的几点建议
引用本文:乔磊.有关企业应收账款管理的几点建议[J].佳木斯教育学院学报,2012(4):375-375.
作者姓名:乔磊
作者单位:贵州大学科技学院 贵州贵阳550004
摘    要:随着我国市场经济的发展,在大多数行业买方市场已经形成,企业间竞争日益加剧,各种促销手段被企业用于扩大销售,赊销(信用交易)便是其中之一,企业应收账款随之产生。对于企业而言,应收账款是一把双刃剑,既能够给企业带来效益,也可能给企业带来消极影响。因此,加强企业应收账款管理十分必要。

关 键 词:应收账款  管理  信用

About the enterprise account receivable management
Qiao Lei.About the enterprise account receivable management[J].Journal of Jiamusi Education Institute,2012(4):375-375.
Authors:Qiao Lei
Institution:Qiao Lei(Institute of Science and Technology,Guizhou University,Guiyang Guizhou,550004,China)
Abstract:With the development of market economy in our country,the majority of the buyer’s market has formed,the competition among the enterprises is increasing,all sorts of sales promotion methods used by companies to expand sales,credit is one of them,the enterprise accounts receivable arise.To the enterprise,receivable accounts is a double-edged sword,which can not only bring benefits to the enterprise,but also bring negative effect.Therefore,strengthening the management of accounts receivable is very necessary.
Keywords:accounts receivable  management  credit
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