摘要
应收账款所带来的风险是企业经营风险的一个重要来源。在企业的经营活动中,对于应收账款进行严格控制能够为促进企业发展发挥重要作用。我国的大多数企业中,普遍存在对应收账款控制不佳的现象,其原因主要是企业信用评估体系不完善、内部控制不严格、财务管理水平不高等。为了降低企业经营中应收账款所带来的风险,企业应建立完善的信用评估体系,全面加强企业财务管理建设,提高企业财务管理水平,强化企业内部控制,从而保障企业的健康、稳定发展。
As receivables is a key part of business operation risks, control of receivables is important for business growth. Bad control of receivables is quite popular in China＆#39;s businesses owing to flawed corporate credit evaluation system, insufficient internal control and bad financial management. Enterprises should improve the credit evaluation system and financial management and intensify internal control to reduce risks generated by receivables and ensure a positive and stable business growth.
出处
《商业经济》
2014年第7期30-31,共2页
Business & Economy
关键词
企业应收账款
应收账款控制
财务管理
对策
receivables
control of receivables
financial management
countermeasures
