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2003年03 期
| 標(biāo)題 |
| 加強(qiáng)鐵路運(yùn)輸企業(yè) 應(yīng)收賬款管理的思考(25 卷) |
| 英文標(biāo)題 |
| Thoughts on Strengthening Receivables Management of Railway Transport Enterprises |
| 摘要 |
| 當(dāng)前，鐵路運(yùn)輸企業(yè)的應(yīng)收賬款居高不下、拖欠嚴(yán)重、壞賬損失率高，這主要是企業(yè)經(jīng)營管理不善造成的。為此提出加強(qiáng)鐵路運(yùn)輸企業(yè)應(yīng)收賬款管理，健全財(cái)務(wù)結(jié)算制度，采取措施清欠挖潛，計(jì)提壞賬風(fēng)險準(zhǔn)備金，引入債務(wù)重組準(zhǔn)則，從而有效盤活資金，提高資金使用效率，保證鐵路運(yùn)輸 |
| 作者 |
| 新聞作者:張文敏，刁占軍 |
| 關(guān)鍵字 |
