| 浅谈企业应付账款管理现状及对策 |
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| 引用本文： | 周耀华. 浅谈企业应付账款管理现状及对策[J]. 机械管理开发, 2007, 0(2): 111-112 |
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| 作者姓名： | 周耀华 |
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| 作者单位： | 山西焦煤集团公司西山煤矿总公司物资供应公司,山西,太原,030024 |
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| 摘 要： | 应付账款对账存在的问题大致有四种:债权单位对应一个大集团所属多个子公司时不分别记账;应付账款不定期清理;对已销售的应付账款管理不善;账务处理不规范.针对上述问题的对策;加强内部控制,加强信息交流与沟通.
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| 关 键 词： | 内部控制 应付账款管理 沟通 企业 应付账款 管理现状 对策 Management Credit Funds Enterprise 信息交流与沟通 加强内部控制 规范 账务处理 账款管理 销售 不定 记账 大集团 对应 单位 债权 |
| 文章编号： | 1003-773X（2007）02-0111-02 |
| 收稿时间： | 2007-01-31 |
| 修稿时间： | 2007-01-31 |
Talk about Enterprise Funds on Credit Management Actualities and Counterplot |
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| Zhou Yaohua. Talk about Enterprise Funds on Credit Management Actualities and Counterplot[J]. Mechanical Management and Development, 2007, 0(2): 111-112 |
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| Authors: | Zhou Yaohua |
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| Affiliation: | Goods and Material Supply Co., Xishan Coal Mine Company, Shanxi Coke Group Co., Taiyuan 030024, Shanxi, China |
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| Abstract: | The problems existed in funds on credit management are: the credit unit facing many of subordinate companies under a big group,the accounts not being charged separately,not clean funds on credit periodically,the cancelled accounts for funds on credit management badly,accounts business not conforming to the standard.Being directed against what said above,puts forward following counterplot: strengthening internal control and information exchange and exchange views. |
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| Keywords: | Internal control Funds on credit management Exchange views |
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