At present,many enterprises receivables are high enough in the long run,which results the capital s too much "deposition" and bad debts.
目前 ,许多企业应收款项长期居高不下 ,造成资金大量“沉淀” ,呆帐、坏帐增多 ,影响了企业正常生产 ,加强对应收款项的管理十分迫切。
It also offers the proposals for how to improve the management of account receivable, such as develop perfect system, keep account receivable within limits, accelerate fund turnover, make triangle debts clear, unify fund management and cautiously dispose bad debts.
文章针对地勘单位事企分离后应收款的现状和存在的问题 ,以及改制后企业如何加强应收款的管理 ,进行了探析 ,提出了加强制度建设、遏制应收款增加、加速资金周转、清理三角债、统一管理资金、谨慎处理坏帐等六点建议。
Analyse the prevention of account reccivable and the share of bad debts risk;
浅析企业应收帐款的防范及坏帐风险的分摊
By comparing two typical statistics methods of default rate, the article found a serious error in the statistics method that will impact on the precision of credit risk measurement.
对两种典型的坏帐率统计方法进行比较 ,发现传统的统计方法存在很大的误差 ,从而影响信用风险的测定精度 。