| 关于应收账款投资风险控制问题的探讨 |
| |
| 引用本文： | 邢风云.关于应收账款投资风险控制问题的探讨[J].平原大学学报,2004,21(4):1-3,52. |
| |
| 作者姓名： | 邢风云 |
| |
| 作者单位： | 广东商学院,广东,广州,510320 |
| |
| 摘 要： | 信用风险管理薄弱、信用水平低、商业信用不发达是应收账款投资产生风险的基本原因．提高应收账款的周转率，减少投资风险，必须加强相应的防范措施——制定合理的信用政策，积极利用应收账款管理新方式如：应收账款抵借、让售、置换资产等。同时，加强应收账款日常控制，建立、健全应收账款的内部控制制度。
|
| 关 键 词： | 应收账款 信用政策 内部控制制度 风险控制 投资风险 风险管理 |
| 文章编号： | 1008-3944(2004)04-0001-03 |
Investment Insurance Control of Account Receivable |
| |
| XING Feng-yun.Investment Insurance Control of Account Receivable[J].Journal of Pingyuan University,2004,21(4):1-3,52. |
| |
| Authors: | XING Feng-yun |
| |
| Abstract: | The weakness of credit insurance management , the low level of credit and the underdevelopment of business credit are the basic reasons of Accounts Receivable investment insurance. In order to raise turnover rate, minimize the investment insurance, we must strengthen precautionary measures-make the rational credit policy, utilize Account Receivable to manage the new way actively,for example Account Receivable replace the assets or debts and be sold. Meanwhile, we should strengthen daily control , sets up and amplify the internal control system for Account Receivable . |
| |
| Keywords: | Account Receivable credit policy internal control system support borrow sold |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
