浅谈应收帐款形成原因及控2制途径.docxVIP

商丘职业技术学院2013届毕业论文浅谈应收帐款形成原因及控制途径论文作者姓名：李 东 柯作者学号： 10206290121所 在院系：经贸系所学专业：会计电算化指导教师姓名：侯迎新2013 年 4 月 23 日浅谈应收账款的形成原因及控制途径摘要应收账款是企业因销售商品或提供劳务而形成的债权，实质上是企业为客户提供的一种商业信用。应收账款的形成，一方面有利于企业扩大销售，减少存货，提高市场竞争力；另一方面由于种种不易控制因素，会使企业面临较高的应收账款的风险。应收账款的风险伴随应收账款的出现相应而生，它是指应收账款款项长期难以收回时影响企业的效益，甚至形成呆账、坏账的不确定性。企业在发展的过程中，应收账款的风险是客观存在且对财务状况影响较大。只有通过合理的分析与规避，才能有效发挥应收账款的积极作用。本文试在分析应收账款的风险产生的主要原因，解析应收账款风险对企业的影响，针对企业应收账款管理中存在的问题探索并提出了相应的防范与管理对策。关键词：应收账款；应收账款的风险；应收账款管理；风险规避；Abstractaccount receivable is creditors rights which arise from selling goods and offering service ,essentially it is a commercial credit provided for customers .on one hand ,the form of accounts receivable are favourable to promote sales,reduce stock,and as well as improve market competition .on the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . the reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.the receivables risk objectively eists ,which eerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action it can fully take advantage of accounts receivable benifits. this paper in the analysis of the accounts receivable arising from the main risk, risk analysis-to-business accounts receivable, accounts receivable management for enterprises that eist to eplore the issues and put forward the corresponding countermeasures to prevent and manage.key words: account receivable ；receivable risk；account receivable manage；risk aversion目 录一、应收帐款概述2（一）应收账款的定义2（二）应收账款的核算内容2二、应收帐款形成的原因2三、应收帐款导致的风险4（一）应收账款的不断增加易造成企业资产负债率过高4（二）现款回收率低，贴现成本高4（三）以物易物相互抵账，成本上升效益下滑5（四）贴点换钱应运而生5四、企业加强应收账款控制的途径分析5（一）完善销售与应收账款内部控制制度5（二）严格审批权限6（三）建立销售合同会审制度6（四）明确发货审批权限、货权交割签收制度6（五）建立应收账款催收档案和应收账款会算制度6（六）对客户进行分级信用评价，建立客户档案6（七）做好应收账款的日常管理7（八）建立应收账款分析评价和风险预警机制7参考文献：9后记10一、应收帐款概述（一）应收账款的定义应收帐款指该账户核算企业因销售商品、材料、提供劳务等，应向购货单位收取的款项，以及代垫运杂费和承兑到期而未能收到款的商业承兑汇票。应收帐款是伴