应收账款英文论文参考文献

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 ]

Gilberto Montibellera,Valerie Beltonb and Marcus Vinicius Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating Accounts Receivable Available online 13 January 2005.

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