摘要
探讨了应收账款过高对冶金企业的危害,认为应收账款居高不下的成因是企业产品缺乏竞争力、风险防范意识淡薄、绩效考核机制不健全、财务部门职能履行不够所致,提出了应收账款风险防范及管理的建议。
It is discussed the risk for a metallurgical business if it has too much of account receivable, consid- ered it is because of products lacking competition ability, weak impression of risk prevention, mechanism of performance evaluation being imperfect, financial department fulfilling their functions not enough. Some pre- vention and management suggestions for that proposed.
出处
《河北冶金》
2013年第1期78-80,共3页
Hebei Metallurgy
关键词
应收账款
风险防范
管理
account receivable
risk prevention
management
