2846.d东莞出口企业应收账款问题的探讨 外文1

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1、Avoidingpotentialproblemswhensellingaccountsreceivable-accountsreceivablefinancingHealthcareFinancialManagement,May,1996byDonaldHayers,Timothy.KincaidPATIENTACCOUNTSMANAGEMENTAccountsreceivablefinancingisapotentialtoolformanagingaproviderorganization'sworkingcapitalneeds.Butbeforeente

2、ringintoafinancingagreement,organizationsneedtoconsiderandtakestepstoavoidseriousproblemsthatcanarisefromparticipationinanaccountsreceivablefinancingprogram.Forexample,thepurchasermayceasepurchasingthereceivables,leavingtheorganizationwithoutfundingneededforoperations.Or,thefinancingp

3、rogrammaybeinordinatelycomplexandunnecessarilycostlytotheorganization.Sometimestheorganizationitselfmayfailtocomplywiththetermsoftheagreementunderwhichtheaccountsreceivableweresold,thusnecessitatingthatrestitutionbemadetothepurchaserorprovokingchargesoffraud.Thesepotentialproblemsshou

4、ldbeaddressedasearlyaspossible-beforeanorganizationentersintoanaccountsreceivablefinancingprogram-inordertominimizetime,effort,andexpenseandmaximizethebenefitsofthefinancingagreement.Priortothelate1980s,accountsreceivablepurchaseprogramswereoflimiteduseandavailabilitytoproviderorganiz

5、ationsbecauseretrospectivereimbursementpracticesdominatedthehealthcareindustry.Accountsreceivablefinancingprogramsbegantoappearwhenprospectivereimbursementpoliciesforcedproviderorganizationstobecomemoreadeptatmanagingtheirfinancialresources.Thedrivetowardmanagedcareonlyhasacceleratedt

6、heneedforcreativefinancingmechanismstoimprovecashflowaswellasfundassetacquisitionsandjointventures.Thegrowthofaccountsreceivablepurchaseprogramsinitiallywasslow,inpartbecauseexecutivesbelievedthesaleofaccountsreceivablewouldbeperceivedasasignoffinancialweaknessintheirorganizations,and

7、inpartbecausethistypeoffinancingmechanismwasnotwellunderstoodintheindustry.Since1990,however,therehasbeenamarketforaccountsreceivablepurchaseprogramsamonghealthcareprovidersthatrecognizetheneedforavehicleforimprovingcashflow.Anincreasingnumberofnursinghomes,homehealthcareproviders,psy

8、chiat