| 企业应收账款风险及其防范措施 |
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| 引用本文： | 叶如义,向萍.企业应收账款风险及其防范措施[J].重庆科技学院学报(社会科学版),2006(2):54-56. |
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| 作者姓名： | 叶如义 向萍 |
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| 作者单位： | 1. 重庆科技学院计财处
2. 重庆巴蜀小学 |
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| 摘 要： | 企业的应收账款与企业的销售政策、信用政策和销售收款控制密切相关,其变现速度直接影响企业的现金流量和企业的财务与经营状况。分析了应收账款的形成过程与呆账、坏账产生的原因及其风险危害,提出了建立应收账款风险指标体系、建立和完善内控制度等防范与规避应收账款风险的措施。
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| 关 键 词： | 应收账款 风险 防范措施 |
| 文章编号： | 1673-1999（2006）02-0054-03 |
| 收稿时间： | 2006-03-13 |
| 修稿时间： | 2006年3月13日 |
On Risks and Prevention Measures of Account Receivable of Enterprises |
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| YE Ru-yi,XIANG Ping.On Risks and Prevention Measures of Account Receivable of Enterprises[J].JOURNAL OF CHONGQING UNIVERSITY OF SCEENCE AND TECHNOLOGY,2006(2):54-56. |
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| Authors: | YE Ru-yi XIANG Ping |
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| Affiliation: | Chongqing University of Science and Technology, Chongqing 400042 |
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| Abstract: | Enterprise's account receivable has close contact with its sales policy, credit policy and sales cash control. The development speed of it influences directly cash flow and financial condition. This article analyzes the development of account receivable as well as causes and risks of bad debt, and then puts forward risk index system, control system and some measures to avoid risks. |
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| Keywords: | account receivable risk prevention measure |
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