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qian xi qi ye ying shou zhang kuan guan li
Author(s): 
Pages: 212-214
Year: Issue:  z1
Journal: Journal of Guangxi University(Philosophy and Social Science)

Keyword:  应收账款管理商业信用应收账款融资;
Abstract: 目前,企业的应收账款额度在不断攀升,尤其是中小企业应收账款挂帐额度甚至超过流动资产的40%,这些应收账款大量占用着企业生产经营流动资金,不但影响企业的正常经营活动,还严重影响了我国市场经济的有效发展,本文从应收账款成因,透过企业应收账款的现状分析、浅谈应收账款对企业造成的影响,从企业经营发展及应收账款的特点分析企业应如何有效的提高自身的应收账款管理水平.
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