企业应收账款是流动资产的重要组成部分,但是对于应收账款的评价以往仅局限于期末的分析,指标也仅有周转率与周转天数,但对于反应应收账款质量的指标并没有,本文经实例研究设立了两个指标,即平均应收账款期限与应收账款风险系数,以量化指标从结构上反应了应收账款的内在质量,便于从管理会计的角度及时进行监督控制与管理。 Corporate accounts receivable is an important part of current assets, but the evaluation of accounts receivable in the past only limited to the end of the analysis, the indicator only turnover and turnover days, but for the quality of accounts receivable and indicators No, this article set up by the example of two indicators, namely, the average duration of accounts receivable and accounts receivable risk factor to quantitative indicators of the internal structure reflects the quality of accounts receivable, from the perspective of management accounting time To supervise control and management.