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本文结合港口企业的行业特性,分析其应收账款在内控、管理、市场风险等方面存在的问题,提出了港口企业严控信用、预警、流程管理,加强内部审计监督、严格责任考核等应收账款回收的管理措施,提出了开展应收账款保理、保险、证券化等应收账款融资的管理措施,旨在为推动港口企业健康发展做出贡献。
Based on the characteristics of the port enterprises, this paper analyzes the problems in the internal control, management and market risk of the accounts receivable. It puts forward that the port enterprises should strictly control the credit, early warning, process management, strengthen the internal audit supervision and strict responsibility assessment Management measures for collection and payment of accounts receivable, and put forward management measures for the financing of accounts receivable such as factoring, insurance and securitization of accounts receivable so as to make contributions to the healthy development of port enterprises.