【摘要】 介绍了“应收账款”的产生、特点及内涵,分析了应收账款的风险性及其管理的重要性,从增强风险意识、加强应收账款的监督和核算工作、组织好应收账款的催收工作和加强对营销队伍管理等方面提出了加强应收账款管理的措施。更多还原

【Abstract】 This paper introduces the initiation, features and connotations of the receivable account, analyzes on its risk and the importance of its management, and puts forward some measures for the management of the receivable account from aspects of strengthening the risk consciousness, enhancing the supervision and calculation of the receivable account, organizing well the payment prompting of the receivable account, and strengthening the management of the marketing ranks, etc.更多还原