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。
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.
出处
《湖南工业职业技术学院学报》
2010年第2期46-47,共2页
Journal of Hunan Industry Polytechnic
关键词
应收账款
意义
目标
the account receivables
meaning
goal
