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文章从应收账款的风险管理理论出发,旨在对目前普遍存在的企业应收账款管理所面临的问题及应收账款出现问题可能对企业经营及财务情况产生的影响进行了分析,最后对如何加强企业应收账款管理提出了几点建议。
Based on the theory of risk management of accounts receivable, the article aims to analyze the problems existing in corporate accounts receivable management that are ubiquitous and the problems that may arise in accounts receivable may affect the business operations and financial conditions. Finally, how to strengthen the management of corporate accounts receivable made a few suggestions.