| 应收账款管理的现实意义和目标 |
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| 引用本文： | 苏鹏华,刘芳.应收账款管理的现实意义和目标[J].湖南工业职业技术学院学报,2010,10(2):46-47. |
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| 作者姓名： | 苏鹏华 刘芳 |
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| 作者单位： | 湖南工业职业技术学院,湖南长沙,410208 |
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| 摘 要： | 结合企业现金财务管理的现状,文章分析了应收账款管理对于企业管理的现实意义,并通过总结应收账款形成原因及其功能,提出应收账款管理的目标,以期对企业应收账款管理有所借鉴。
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| 关 键 词： | 应收账款 意义 目标 |
Realistic Meaning and Goal of Management of the Account Receivables |
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| Su Peng-hua,LIU Fang.Realistic Meaning and Goal of Management of the Account Receivables[J].Journal of Hunan Industry Polytechnic,2010,10(2):46-47. |
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| Authors: | Su Peng-hua LIU Fang |
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| Affiliation: | ( Hunan Industry Polytechnic, Changsha 410208 Hunan) |
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| Abstract: | Combined with the current situation of the cash financial administration in the enterprises, this article analysis the realistic meaning of the account receivable manage in business administration. Through summarizing the reasons and functions of the account receivable, it proposes the goal of the management of the account receivable and expects to draw lessons from it. |
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| Keywords: | the account receivables meaning goal |
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