Abstract:

Under the global financial crisis triggered by USA’s sub-loan crisis, the global mining industry has a more challenging competition and China’s mining industry has to face a situation with less capital. In order to maintain their presence and development, the global mining enterprises shall reinforce all financing tools and shall pay more attention on receivable account management. This paper discusses the causes of and approaches to receivable accounts, and presents a method to efficiently use the receivable account capital.

Key words:

financial crisis; receivable accounts; minimum receivable ratio

摘要：

在美国次贷危机引起的金融危机浪潮冲击下，世界矿业竞争激烈，国内矿山也面临着资金更加紧张的局面。为了能使矿业企业顺利的谋得生存和发展，国内外矿山企业在强化各项融资手段时，对应收账款的管理也应更加重视。基于此，本文主要从应收账款管理方面，对其形成原因、防范措施的建立等方面进行探讨，提出提高应收账款资金使用效率的方法。

关键词: 金融危机；应收账款；最低回款率