摘要
我国企业应收账款占流动资产比重大、账龄老化、坏账比率大 ,且存在日常管理不完善、缺乏事前控制、抵押赊销应用不够、财务部门与销售部门的合作与监督不够等管理问题。改善的主要措施是 :向员工灌输正确的经营理念、加强事前控制、建立专门的信用管理部门及科学合理的绩效评估体制、加强跟踪管理与定量分析。
The state enterprises in our country have many problems,such as the accounts receivable constitue the much proportion of the circulating capital、accounts time is ageing、the dead account rate is very large, and have the following problems of management: daily management is not perfect、they lack controlling before the event、charge sales of mortgage is not enough、financial department and sales department do not coorperate and supervise with each other. The aricle also puts forward a series of improving measures.
出处
《湖北职业技术学院学报》
2004年第3期47-50,共4页
Journal of Hubei Polytechnic Institute
