应收账款风险的衡量与防范 会计专业毕业论文（Measurement and prevention of account receivable risk）.docVIP

应收账款风险的衡量与防范 会计专业毕业论文（Measurement and prevention of account receivable risk） Thesis accounts receivable risk measurement and prevention to name College Accounting College Teachers admission date May 5, 2011 1 Abstract accounts receivable management is an important content of enterprise capital management directly affects the enterprise working capital turnover and economic benefits of the accounts receivable will bring risks to the the enterprises in the market economy and the rapid development of the situation. Data show that the total accounts receivable of Chinas enterprises has exceeded 5 trillion and 500 billion yuan, accounting for about 30 of the total assets of enterprises, while the majority of SMEs more than 60 of the assets value of accounts receivable. Chinas overseas accounts receivable balance has exceeded $100 billion, and at an annual rate of 15 billion U. s.dollars in the growth. This paper aiming at the reasons of account receivable have carried out analysis on the one hand because of the fierce competition in the enterprise market to use credit way to win customers on the other hand, due to the problem of management of enterprises generally only pay attention to the neglect of sales including accounts receivable management in internal management which greatly increases the enterprise accounts receivable should be formed a risk. Therefore, in view of the possible risks in the management of accounts receivable and the actual situation of the enterprise itself, it is urgent to establish the risk prevention mechanism of accounts receivable and reduce the risk of accounts receivable at the source. This paper analyzes and discusses the management of enterprise accounts receivable and the measures to avoid risks from the aspects of risk measurement, risk prevention and risk control. Keywords accounts receivable risk loss of bad credit policy risk prevention risk control 2, a directory of accounts receivable and accounts receivable risk definition of the