论文应收账款管理的参考文献

应收账款管理论文的参考文献

你好，以公开发表的，以“应收账款”为关键词的论文有很多，以下例出部分：下载打印加入电子书架查询结果：共找到 2823条, 当前页1/142标记数0条全选全文下载标题作者出处 1 亚星客车：个正逐渐“醒”来的巨人全文快照杨亮商用汽车-2007年5期 2 加强应收账款管理提高经济运行质量王生根中国科技信息-2007年11期 3 试论企业加强应收账款管理的相关问题全文快照王力军太原科技-2007年5期 4 浅议应收账款管理中存在的问题全文快照杨公文北方经贸-2007年5期 5 建立中国现代应收账款公示系统戴根有银行家-2007年5期 6 应收账款融资：一个从业者的经验之谈全文快照彼得·罗森塔尔[美] 银行家-2007年5期 7 如何实现应收账款担保物权韩苏琳银行家-2007年5期 8 应收账款融资的担保权益登记埃佛瑞特·沃勒斯[美] 银行家-2007年5期 9 浅谈应收账款的管理全文快照杨忠芝商场现代化-2007年05X期 10 浅议企业应收账款形成的原因及对策全文快照吴希慧商场现代化-2007年05X期 11 浅谈应收账款对企业的影响和管理全文快照刘春丽黑龙江科技信息-2007年06S期 12 施工企业应收帐款的管理全文快照赵华中小企业管理与科技-2007年5期 13 企业应收账款管理探析全文快照陆智浩科技信息：学术版-2007年11期 14 应收账款的成本分析和风险管理问题全文快照费明龙时代经贸：下旬-2007年02Z期 15 谈谈应收账款回收的几项要点全文快照张安顺市场周刊：新物流-2007年5期 16 现金流量表质量标准：主附表殊途同归全文快照汪一凡财务与会计-2007年5期 17 应收账款制度改革探析全文快照金亚伟商业会计：上半月-2007年5期 18 从长虹巨额坏账看大企业对国际应收账款风险的治理全文快照龙应贵西南科技大学学报：哲学社会科学版-2007年1期 19 浅谈企业不良资产的界定与化解全文快照刘俊岭北方经济：学术版-2007年4期 20 浅谈往来款项的内部控制制度全文快照杨云霞北方经济：学术版-2007年4期 21 依靠完善的信用政策规避企业应收账款风险全文快照陈怀远河南广播电视大学学报-2007年2期 22 浅谈燃气行业应收账款的风险防范全文快照高成华公用事业财会-2007年2期 23 论企业如何强化对应收账款的内部控制全文快照胡陵现代审计-2007年3期 24 企业应收账款管理之我见全文快照王治国沿海企业与科技-2007年4期 25 国际保理商的法律风险及其防范全文快照李先波张蓉银行家-2007年4期 26 公司流动性与盈利性的关系研究全文快照杨海丛贺胜柏统计与决策-2007年9期 27 运用Excel实现企业应收账款信用政策的智能化、动态决策全文快照傅樵中国管理信息化-2007年5期 28 浅论企业应收账款的管理全文快照韩清艳中国管理信息化-2007年5期 29 浅谈企业应收账款管理机制全文快照许秀梅陈秀芝经济研究导刊-2007年4期 30 企业应收账款管理几个问题的探讨全文快照徐建红湖北大学成人教育学院学报-2007年2期 31 中央空调销售通病解疑全文快照李大为机电信息-2007年10期 32 精明地计算优雅着赚钱全文快照关彤科学投资-2007年5期 33 国际保理运作中保理商防范风险的举措全文快照殷冰甘肃农业-2007年4期 34 集装箱运输企业应收账款的管理全文快照梁丽珠现代商业：理论研究-2007年5期 35 实施应收账款融资，开拓我国中小企业融资渠道全文快照孟凡宏全国商情：经济理论研究-2007年4期 36 如何加强应收账款的管理全文快照薛继艳王雪辉经济技术协作信息-2007年8期 37 新经济下企业应收账款管理对策全文快照孟秀萍经济技术协作信息-2007年7期 38 应收账款的管理全文快照徐丽坤梁雁经济技术协作信息-2007年7期 39 会计准则关于坏账准备核算的变化全文快照李国茹中国乡镇企业会计-2007年5期 40 应收账款管理中的问题及对策全文快照黄艳华中国乡镇企业会计-2007年5期 41 企业应收账款管理与信用风险控制全文快照曾艳丽中国乡镇企业会计-2007年5期 42 应收账款常见错弊审计全文快照屈中标企业技术进步-2007年4期 43 应收账款风险的防范和控制全文快照宋云峰辽宁经济-2007年4期 44 建筑施工企业应收账款的回收与管理全文快照孙春玉商业会计：下半月-2007年4期 45 施工企业应收账款管理之我见全文快照张莉机械管理开发-2007年2期 46 提高企业经济效益加速流动资金周转的主要途径全文快照高玉天津经济-2007年4期 47 浅析赊销净额与销售收入祁增年农村财务会计-2007年4期 48 发生坏账损失后转出销项税额的核算全文快照王淑荣曲金萍农村财务会计-2007年1期 49 应收账款担保与《物权法》全文快照刘萍金融纵横-2007年1期 50 谨慎看待上市公司盈利全文快照任碧波谢合明西华大学学报：哲学社会科学版-2007年2期 51 浅议如何管理企业的应收账款全文快照钱萍经济技术协作信息-2007年13期 52 加强企业应收账款管理的措施与方法全文快照武玉欣经济技术协作信息-2007年13期 53 谈如何加强企业应收账款的管理全文快照杨英莉经济技术协作信息-2007年13期 54 浅议实际工作中应收账款的管理夏彬经济技术协作信息-2007年13期 55 浅谈对应收账款的检查及管理全文快照王雪飞经济技术协作信息-2007年13期 56 应收账款管理中存在的问题及对策全文快照王本海李红... 经济技术协作信息-2007年12期 57 对企业应收账款的分析全文快照李振龙王海婷经济技术协作信息-2007年12期 58 浅析企业应收账款管理中的风险及对策全文快照王军沈平经济技术协作信息-2007年12期 59 应收账款的日常管理全文快照尤玉静中国乡镇企业会计-2007年4期 60 电子账的审查方法与途径全文快照刘玉彬审计文摘-2007年5期 61 关于应收款项减值若干问题的思考全文快照施海丽财会研究（甘肃）-2007年4期 62 加强应收账款管理提升企业融资力全文快照杨黎明财会研究（甘肃）-2007年4期 63 做好函证工作提高应收账款审计质量全文快照赵金芳黄元喜财会研究（甘肃）-2007年4期 64 论当代企业应收账款的管理全文快照曾明艳衡阳师范学院学报-2007年2期 65 谈当前应收账款管理中存在的问题和对策全文快照马程琳特区经济-2007年3期 66 哈尔滨市国企改制存在的问题及对策全文快照宋国华吴晓亭绿色财会-2007年4期 67 破解渠道归拢难题全文快照徐应云销售与管理-2007年3期 68 企业应收账款管理若干问题的探讨全文快照韩立伟赤峰学院学报：汉文哲学社会科学版-2007年2期 69 也谈企业应收账款的管理全文快照赵剑波湖北财经高等专科学校学报-2007年1期 70 如何加强企业应收账款的管理全文快照邓桂增薛萍经济技术协作信息-2007年10期 71 应收账款融资：解决中小企业融资难的另一途径全文快照汪其昌楼远财经论丛-2007年2期 72 加强应收账款管理增强企业竞争能力全文快照姜华于海冰冶金财会-2007年4期 73 谈谈企业应收账款的管理全文快照张前集团经济研究-2007年03Z期 74 对油田企业完善应收账款管理的探讨全文快照赵全集团经济研究-2007年03X期 75 谨慎性原则的应用及探讨全文快照马军卫山西建筑-2007年11期 76 应收账款管理中信用条件的确定全文快照辛欣河北经贸大学学报：综合版-2007年1期 77 浅谈企业应收账款管理全文快照黄静海南广播电视大学学报-2007年1期 78 如何加强对企业应收账款的管理全文快照徐春霞经济技术协作信息-2007年11期 79 浅谈企业应收账款的管理策略全文快照王彦海张亚非经济技术协作信息-2007年11期 80 试论企业如何加强应收账款管理全文快照王晖经济技术协作信息-2007年11期

2、制订合理的赊销方针。企业可借鉴西方对商业信用的理解，制订适合自己的可防范风险的赊销方针。如：（1）有担保的赊销。企业可在合同中规定，客户要在赊欠期中提供担保，如果赊欠过期则承担相应的法律责任。（2）条件销售。赊欠期较长的应收账款发生坏账的风险一般比赊欠期较短的坏账风险要大，因此企业可与客户签定附带条件的销售合同，在赊欠期间货物所有权仍属销售方所有，客户只有在货款全部结清后才能取得所有权。若不能偿还欠款，企业则有权收回商品，弥补部分损失。 3、建立赊销审批制度。在企业内部应分别规定业务部、业务科长等各级人员可批准的赊销限额，限额以上须报经上级或经理审批。这种分级管理制度使赊销业务必须经过相关人员的授权批准，有利于将其控制在合理的限度内。 4、强化应收账款的单个客户管理和总额管理。企业对与自己有经常性业务往来的客户应进行单独管理，通过付款记录、账龄分析表及平均收款期判断个别账户是否存在账款拖欠问题。如果赊销业务繁忙，不可能对所有客户都单独管理，则可侧重于总额控制。信用管理人员应定期计算应收账款周转率、平均收款期、收款占销售额的比例以及坏账损失率，编制账龄分析表，按账龄分类估计潜在的风险损失，以便正确估量应收账款价值，并相应地调整信用政策。 5、建立销售回款一条龙责任制。为防止销售人员为了片面追求完成销售任务而强销盲销，企业应在内部明确追讨应收账款不是财务人员而是销售人员的责任。同时，制订严格的资金回款考核制度，以实际收到货款数作为销售部门的考核指标，每个销售人员必须对每一项销售业务从签订合同到回收资金铨过程负责。这样就可使销售人员明确风险意识，加强货款的回收。三、应收账款风险的防范企业为防范债务人无限期地拖欠货款，可采用以下措施： 1、将应收账款改为应收票据。由于应收票据具有更强的追索权，且到期前可以背书转让或贴现，在一定程度上能够降低坏账损失的风险，所以当客户到期不能偿还货款时企业可要求客户开出承兑汇票以抵销应收账款。 2、应收账款抵押与让售。企业可通过抵押或让售业务将应收账款变现。应收账款抵押是企业以应收账款为担保品，众金融机构预先取得货款，收到客户支付欠款时再如数转交给金融机构作为部分借款的归还。但一旦客户拒绝付款，金融机构有权向企业追索，企业必须清偿全部借款。应收账款让售是企业将应收账款出售给从事此项业务的代理机构以取得资金，售出的应收账款无追索权。客户还款时直接支付给代理机构，一旦发生坏账企业不须承担任何责任。这项业务可以使企业将全部风险转移。这在西方比较盛行。我国某些金融机构可以对资信好的企业逐步建立这样的金融业务，有利市场分工和健康发展。 3、进行信用保险。虽然信用保险仅限于非正常损失，保险公司通常把保险金融限制在一定的范围内，要求被保企业承担一部分坏账损失，但是这种方式仍然可以把企业所不能预料的重大损失的风险转移给保险公司，使应收账款的损失率降至最低。四、加强收账管理与提高我国市场的信用机制企业向逾期尚未付款的顾客应采用适当的收款政策收取应收账款。若收款政策较严，虽然可以减少坏账损失及应收账款拖欠资金被占用的机会成本，但同时也会增加收账费用；反之，可发生较少的收账费用，但却又会增加应收账款的机会成本及坏账损失。因此，企业应制订最佳的收款政策，在增加收账费用与减少坏账损失及机会成本之间权衡，使收账成本最低，企业效益最大。同时，要注意讲究收账技巧，对于无力偿付与故意拖欠，以及欠款期不同的企业要采取不同的收账策略进行收账，如：寄函，打电话，派人催收，双方协商解决，借助于有权威的第三者调解，由仲裁机关仲裁解决，上诉司法机关，加强司法机关执行的力度等。总之，应逐步建立和提高我国市场的信用机制。

5、王铁龙.建立企业内控制度，加强应收账款风险管理.财会研究，20096、林钧跃.企业赊销与信用管理.中国经济出版社，20097、陶志勇.企业应收账款管理初探.财会研究，20098、刘铂.浅谈应收账款的管理措施.会计师，20099、刘慧立浅谈应收帐款的管理 [期刊论文] -中国科技财富2010(14)10、徐云红《强化应收账款管理降低财务风险》刊名:财经界(学术版), 2011年第04期

论文应收账款管理的参考文献

［1］徐云红.《强化应收账款管理降低财务风险》2011年04期［2］潘爱香.《财务报表分析》. 2011年9月.［3］王仲兵.《会计制度设计》. 2011年5月.［4］罗勇.《企业内部控制规范解读及案例精析析》.「J」2010年6月.［5］范锋春.《企业会计工作中应收账款的内部管理》.2010年12月.［6］陈颖．强化应收账款的日常管理[R]．内江科技．2009年02期.

关于应收账款管理论文的参考文献

一、应收账款管理的相关研究二、信用风险测定的相关研究总结[正文]前言国内关于应收账款管理理论的研究不多，主要是在财务管理类书籍中，但作为一项专业研究并不多见。我们现在对应收账款管理的研究一般都是借鉴西方对应收账款管理研究的已有成果，结合具体的业务实际，形成了符合中国国情企业的应收账款管理特色。我国理论界与企业界对应收账款问题的研究介入的较晚，尤其计划经济时期，因为企业是公有制，无须研究企业信用问题，导致当时企业间三角债负担沉重。改革开放后，随着经济体制的改变，人们的观念也发生了深刻的变化。对应收账款管理的研究因市场的需要而逐渐多了起来，但我国学术界和实际工作部门对应收账款管理的研究和探讨都基本不涉及对信用风险的评级和防范问题。研究的应收账款的管理，是从企业应收账款管理存在的问题入手，分析企业自身存在的不足，结合企业自身经济实力、财务状况、财务人员水平、培训机制、财务规章、企业执行力强弱，以及客户财务实力、资信情况，来确定信用期限、信用额度、收款的风险、坏财损失等。最后找出解决办法，逐步完善公司应收账款管理制度。一、应收账款管理的相关研究国内外对应收账款管理方面的研究主要有三大方面:一是应收账款的分析，二是应收账款中不良资产的预测，三是应收账款价值的评定。 (1)应收账款分析[参考文献][1] 荆新、王化成．财务管理学，中国人民大学出版社，2002年6月第三版 [2] 注协考试委员会．财务成本管理，经济科学出版社，2007年4月版 [3] 汪晓莹．DLY公司应收账款管理系统研究．东北大学硕士学位论文，2005 [4] 袁园．关于企业应收账款管理问题的探讨，企业经济，2004年第 4期 [5] 孙铮．全泽，应收账款管理及其信息披露，上海会计，2003,4 [6] Robert Cole. Lon Mahler. Consumer and Business Credit Management. IrwinMcGraw-Hill companies, 1998 [7] Michael Dennis. Credit and Collection Handbook. Prentice Hall. 1999 ...[ 相关资料搜索 ]

应收账款的管理外文期刊参考文献

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应收账款管理Management of Account Receivable Receivable Management Best PracticesJohn G. SalekISBN: 978-0-471-71654-9Hardcover224 pagesJuly 2005Wiley List Price: US $ Praise for Accounts Receivable Management Best Practices "An excellent reference tool on how to manage the accounts receivable process for any company. The use of real-life examples makes the concepts easy to understand. I recommend the book to anyone who wants to improve cash flow and reduce bad debt loss."—Michael E. Beaulieu, Senior Vice President, Finance Cardinal Health "Rather than simply explaining how to get the greatest return from an investment in accounts receivable, John G. Salek reveals how companies shoot themselves in the foot when management sets policies and procedures without consideration of the impact on cash flow. Accounts Receivable Management Best Practices isn't just for credit and collection professionals who often spend more time cleaning up process errors and other corporate 'garbage,' instead of managing risk. It should be required reading for C-level executives, the sales staff, operations managers, and anybody else whose job impacts the order-to-cash cycle."—David Schmidt, Principal, A2 Resources Coauthor of Power Collecting: Automation for Effective Asset Management "Enhancing a company's competitive profile is all about giving enough customers the right product, at the right price, at the right time. This author's real-world approach to accomplishing this goal through the prism of receivables management makes this book a must-read for those companies looking to make their mark as an organization that cares about its customers as well as their own need to produce financial results."—Bruce C. Lynn, Managing Director The Financial Executives Consulting Group, LLC "I have worked with John Salek since 1992, both as his client and as a project manager working with his organization. His knowledge of receivables management . . . the technology, the processes, and the formula for success . . . are unsurpassed in the field."—Stephen L. Watts, Manager, Global Receivables (retired) General Electric Medical Systems "Mr. Salek has written a masterpiece on the intricacies and management of the accounts receivable portfolio. I would recommend this book to CFOs, controllers, treasurers, credit managers, and small business owners."—Steve Kozack, Credit Manager Lennox Hearth Products "Written by an author who has been in the trenches and cites actual examples. This is not written in theory, but from practice."—Milt Dardis, Collection Consultant Dardis & Associates ----------------------Abstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprise’s sale of its commodities or products as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be treated as a major method for enterprises to enlarge its business and raise its market share. However, by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in enterprise’s capital turnover. Those hard situations even made the employees can’t get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introduced some way of how to minimize the Account receivable. 关键词key words：应收账款Account receivable；工程施工Engineering construction；合同管理The management of contracts摘要：应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。在市场经济条件下利用自身的商业信用，施舍劳务是不可避免的商业行为，通过先施舍劳务可使企业更多地承揽业务、扩大市场份额，是企业提高市场占有率的必要手段。但是近年来由于市场经济体制及工程管理和工程施工过程中的种种原因，造成应收账款迅速膨胀，逐年增加，致使企业资金周转困难，甚至连工资都难以正常发放。本文分析了应收账款形成的原因及利弊，提出了如何减少应收账款的途径。关键词：应收账款；工程施工；合同管理

应收账款管理Management of Account Receivable receivable is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment example of a common payment term is Net30, meaning payment is due in the amount of the invoice 30 days from the date of invoice. Other common payment terms include Net45 & Net60 but could in reality be for any time period agreed upon by the vendor and booking a receivable is accomplished by a simple accounting transaction, the process of maintaining and collecting payments on the accounts receivable subsidiary account balances can be a full time proposition. Depending on the industry in practice, accounts receivable payments can be received up to 10 - 15 days after the due date has been reached. These types of payment practices are sometimes developed by industry standards, corporate policy, or because of the financial condition of the a company's balance sheet, accounts receivable is the amount that customers owe to that company. Sometimes called trade receivables, they are classified as current assets. To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. The ending balance on the trial balance sheet for accounts receivable is always organizations which have become too large to perform such tasks by hand (or small ones that could but prefer not to do them by hand) will generally use accounting software on a computer to perform this accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable departments use the sales types of accounting transactions include accounts payable, payroll, and trial not all customer debts will be collected, businesses typically record an allowance for bad debts which is subtracted from total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or legal action. Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, since advance payment is mutually agreed term, it is the responsibility of the accounts department to take out periodically the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit can use their accounts receivable as collateral when obtaining a loan (Asset-based lending) or sell them through Factoring (finance). Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization.[edit] Bookkeeping for Accounts ReceivableCompanies have two methods available to them for measuring the net value of account receivables, which is computed by subtracting the balance of an allowance account from the accounts receivable account. The first method is the allowance method, which establishes a contra asset account, allowance for doubtful accounts, or more simply, allowance, as the offset to accounts receivable. Allowance is a contra asset that offsets the accounts receivable account to derive the net accounts receivable depicted in the balance sheet. The amount of the allowance can be computed in two ways; through the analysis based on sales method and analysis based on accounts receivable method. The reason a contra asset receivable account is necessary is to adhere to the matching principle of accounting, which mandates that accrual basis companies match all revenues and expenses with the period in which expense, and crediting the allowance contra asset account. Once it has been deemed that a particular account is uncollectible, it would be necessary to take the account off a company's books by debiting allowance for doubtful accounts and crediting the associated accounts receivable second method, known as the direct write off method, is simpler than the allowance method in that allows for one simple entry to reduce accounts receivable to its net realizable value. The entry would consist of debiting an uncollectible expense account and crediting the respective account tax reporting purposes, the direct write-off method must be used; however, for financial reporting purposes, it is necessary to use the allowance method because it is a period's revenue with associated expenses-a fundamental concept of accounting known as the matching principle.应收帐款（Accounts receivable，又为应收账款）於会计原理上，专指因出售商品或劳务，进而对顾客所发生的债权，且该债权且尚未接受任何形式的书面承诺。该科目重点於对象为顾客，若非顾客，即撇开此科目适用。Factoring is a word often misused synonymously with accounts receivable financing. Factoring is a financial transaction whereby a business sells its accounts receivable (., invoices) at a discount. Factoring differs from a bank loan in three main ways. First, the emphasis is on the value of the receivables, not the firm’s credit worthiness. Secondly, factoring is not a loan – it is the purchase of an asset (the receivable). Finally, a bank loan involves two parties whereas factoring involves : In Europe the term Factoring typically mean accounts receivable financing. Here the correct word for this article is: American three parties directly involved are: the seller, debtor, and the factor. The seller is owed money (usually for work performed or goods sold) by the second party, the debtor. The seller then sells one or more of its invoices at a discount to the third party, the specialized financial organization (aka the factor) to obtain cash. The debtor then directly pays the factor the full value of the company sells its invoices, even at a discount to their face value, when it calculates that it will be better off using the proceeds to bolster its own growth than it would be by effectively functioning as its "customer's bank." In other words, it figures that the return on the proceeds will exceed the income on the from bank loansFactors make funds available, even when banks would not do so, because factors focus first on the credit worthiness of the debtor, the party who is obligated to pay the invoices for goods or services delivered by the seller. In contrast, the fundamental emphasis in a bank lending relationship is on the creditworthiness of the small firm, not that of its customers. While bank lending offers funds to small companies at a lower cost than factoring, the key terms and conditions under which the small firm must operate differ significantly. Bank relationships provide a more limited availability of funds and none of the bundle of services that factors a combined cost and availability of funds and services perspective, factoring creates wealth for some but not all small businesses. For small businesses, their choice is slowing their growth or the use of external funds beyond the banks. In choosing to use external funds beyond the banks the rapidly growing firm’s choice is between seeking angel investors (., equity) or the lower cost of selling invoices to finance their latter is also easier to access and can be obtained in a matter of a week or two, versus the six months plus that securing funds from angel investment typically takes. Factoring is also used as bridge financing while the firm pursues angel investors and in conjunction with angel financing to provide a lower average cost of funds than would equity financing alone. Firms can also combine the three types of financing, angel/venture, factoring and bank line of credit to further reduce their total cost of funds. In this they can emulate larger with any technique, factoring solves some problems but not all. Businesses with a small spread between the revenue from a sale and the cost of a sale, should limit their use of factoring to sales above their breakeven sales level where the revenue less the direct cost of the sale plus the cost of factoring is factoring is an attractive alternative to raising equity for small innovative fast-growing firms, the same financial technique can be used to turn around a fundamentally good business whose management has encountered a perfect storm or made significant business mistakes which have made it impossible for the firm to work within the constraints of a bank line’s credit terms and conditions(, covenants). The value of using factoring for this purpose is that it provides management time to implement the changes required to turn the business around. The firm is paying to have the option of a future the owners control. The association of factoring with troubled situations accounts for the half truth of it being labeled 'last resort' financing. However, use of the technique when there is only a modest spread between the revenue from a sale and its cost is not advisable for turnarounds. Nor are turnarounds usually able to recreate wealth for the owners in this situation.应收账款保理,指企业将应收账款按一定折扣卖给第三方（保理机构），获得相应的融资款，以利於现金的尽快取得。Abstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprise’s sale of its commodities or products as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be treated as a major method for enterprises to enlarge its business and raise its market share. However, by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in enterprise’s capital turnover. Those hard situations even made the employees can’t get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introduced some way of how to minimize the Account receivable. 关键词key words：应收账款Account receivable；工程施工Engineering construction；合同管理The management of contracts摘要：应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。在市场经济条件下利用自身的商业信用，施舍劳务是不可避免的商业行为，通过先施舍劳务可使企业更多地承揽业务、扩大市场份额，是企业提高市场占有率的必要手段。但是近年来由于市场经济体制及工程管理和工程施工过程中的种种原因，造成应收账款迅速膨胀，逐年增加，致使企业资金周转困难，甚至连工资都难以正常发放。本文分析了应收账款形成的原因及利弊，提出了如何减少应收账款的途径。关键词：应收账款；工程施工；合同管理

应收账款管理问题论文参考文献

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