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在现代商品经济中，随着商业信用的不断发展，企业之间由于赊销业务而产生的应收账款问题也日益严峻。那么由应收账款问题引起的经营危机就会潜伏、滋生。所以，企业必须充分重视应收账款风险的分析和掌控，加强应收账款的管理，控制应收账款的风险。
浅谈企业应收账款形成的原因及影响
【摘 要】
：
在现代商品经济中，随着商业信用的不断发展，企业之间由于赊销业务而产生的应收账款问题也日益严峻。那么由应收账款问题引起的经营危机就会潜伏、滋生。所以，企业必须充分重视应
【机 构】
：
集安市财政局
【出 处】
：
消费导刊
【发表日期】
：
2013年10期
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