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应收帐款是企业流动资产的重要组成部分,是企业偿还银行贷款的最主要的资金来源。它在企业流动资产中所占的数量的多少和质量的好坏,是决定银行贷款是否安全的重要因素之一。特别是近年来企业应收帐款形成了一些新的特点,与银行贷款的安全更为密切。本文将通过对20户企业三个不同时期应收帐款的情况调查,从对当前企业应收款的特点分析入手,找出企业应收款与银行贷款安全性的内在联系,
Accounts receivable is an important part of the liquid assets of enterprises, is the company’s main source of funds to repay bank loans. It is one of the important factors determining the safety of bank loans because of the amount and quality of liquid assets in the enterprise. Especially in recent years, corporate accounts receivable formed some new features, and bank loans more closely security. Based on the investigation of the accounts receivable of 20 enterprises in three different periods, this article starts with the analysis of the characteristics of the current corporate receivables, finds out the internal relations between the receivables of enterprises and the safety of bank loans,