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会计论文参考文献及英文文献翻译

更新时间:2015-11-11     论文范文网     http://www.akltc.com

会计论文参考文献及英文文献翻译  
5.参考文献
[1] 常华兵.中国企业海外巨额应收账款的成因和对策[J].经济纵横, 2006,(10)
[2] 邹根宝.外贸信用风险管理及案例分析[M].上海人民出版社,2002 年6月
[3] 魏 滨.出口企业如何防范应收账款风险[J].大经贸,2007,(08)
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[8] 玛丽.S.谢弗.信用、收款和应收账款精要[M].中国人民大学出版社.2004年7月
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[12] 黄小玲,王科柏.国际保理与国际贸易应收账款回收——以我国出口企业为视角[D].商场现代化.2008年7月(上旬刊)第544期论文网
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[17] 陶素娟.我国外贸企业财务管理存在问题及对策分析[J], 时代经贸,2007
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[22] 张恒森.应收账款管理的发展趋势[J].经济研究导刊.2008年第6期
[23] 郭天明.企业应收账款的管理中存在的问题及对策[J].时代经贸.2008年6月第105期
[24] 潘前进.商业信用下环境下应收账款风险管理研究[J].内肛科技.2008年第5期Avoiding potential problems when selling accounts receivable - accounts receivable financing无耻悲鄙下流的网.学'网总是抄六~维^论'文.网
Healthcare Financial Management,May,1996 by Donald Hayers, Timothy.Kincaid
PATIENT ACCOUNTS MANAGEMENT
Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program.
For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud.
These potential problems should be addressed as early as possible - before an organization enters into an accounts receivable financing program - in order to minimize time, effort, and expense and maximize the benefits of the financing agreement.
Prior to the late 1980s, accounts receivable purchase programs were of limited use and availability to provider organizations because retrospective reimbursement practices dominated the healthcare industry. Accounts receivable financing programs began to appear when prospective reimbursement policies forced provider organizations to become more adept at managing their financial resources. The drive toward managed care only has accelerated the need for creative financing mechanisms to improve cash flow as well as fund asset acquisitions and joint ventures.
The growth of accounts receivable purchase programs initially was slow, in part because executives believed the sale of accounts receivable would be perceived as a sign of financial weakness in their organizations, and in part because this type of financing mechanism was not well understood in the industry. Since 1990, however, there has been a market for accounts receivable purchase programs among healthcare providers that recognize the need for a vehicle for improving cash flow. An increasing number of nursing homes, home health care providers, psychiatric/alcohol and substance abuse facilities, and acute care hospitals are entering into receivables purchasing programs.
Benefits for providers
The objective of an accounts receivable purchase program is to provide immediate funds to healthcare providers so they do not have to wait to obtain capital until receivables are collected. The resulting acceleration of cash flow allows the provider to reduce payables, prepay accounts to obtain discounts, or pay off tax liens and other debts that threaten the financial stability of the business. It also improves the balance sheet. With a properly structured sale of accounts receivable, a provider can remove from its balance sheet the receivables that have been sold and substitute cash without recording any significant liability other than the liabilities that may arise as a result of 939

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