摘要
本文介绍了应收账款风险导致企业支付能力降低等对企业的影响,分析了企业应收账款管理风险成因的主要因素有哪些,结合案例提出应收账款风险的防范和控制的对策。
The risk of accounts receivable results in the low payment ability of enterprises.This paper introduces the influences of it on enterprises,analyses the main factors of it and through a case this paper puts forward the precautionary measures and control countermeasures.
出处
《内蒙古财经学院学报（综合版）》
2011年第3期122-127,共6页
Journal of inner Mongolia finance and economics college
关键词
应收账款
风险防范
管理风险
accounts receivable
risk precaution
management risk
