论应收账款管理的途径和措施

Acta Metallurgica Sinica(English letters)

论应收账款管理的途径和措施

孙鲁平

广东发展银行北京分行

收稿日期:2002-02-26 修回日期:1900-01-01 出版日期:2002-04-20

Anapproachtotheways&measuresofthemanagementofaccountsreceivable

SUN Lu-ping

Beijing Branch of Guangdong Development Bank

Received:2002-02-26 Revised:1900-01-01 Online:2002-04-20

摘要/Abstract

摘要： 在商品信用社会,应收账款广泛存在于企业之中,是企业的一项重要的流动资产,但长期以来没有得到我国企业的足够重视。本文着重从信用管理政策的制定、内控制度的建立以及事后管理三个方面对应收账款的管理进行了论述

关键词: 应收账款, 信用政策, 赊账, 坏账, 逾期账款

Abstract: Accounts receivable exist in almost every enterprise in a commercial credit society. It is one of the important current assets for an enterprise, to which the enterprises in China do not pay much attention. This article deals briefly with the management of accounts receivable from the angles of formulating credit policy, establishing inner control system and post-management.

Key words: accountsreceivable, creditpolicy, outstandingdebts, baddebts, overduedebts

中图分类号:

F230

孙鲁平. 论应收账款管理的途径和措施[J]. Acta Metallurgica Sinica(English letters).

SUN Lu-ping. Anapproachtotheways&measuresofthemanagementofaccountsreceivable[J]. Acta Metallurgica Sinica(English letters).