最新aNALYSISiNVESMENrISKNRLaUNSrEEIVABLE1资料.docVIP

Accounts receivable credit risk control and prevention Abstract: The accounts receivable is an important asset of enterprises, there is also a considerable risk. Accounts receivable credit risk, mainly from the causes, accounts receivable credit risk control, accounts receivable credit risk on three aspects of prevention, comprehensive, and systematic exposition of issues related to accounts receivable, to reduce business operational risks, improve economic efficiency of enterprises, there is a certain degree of referential significance. Keywords: accounts receivable; causes; control; prevention Increasingly competitive in the market today, credit activities in the enterprise sales are widely used, resulting in a huge amount of accounts receivable, production and business activities of enterprises have a significant impact. Accounts receivable as an enterprise liquid assets an important project, which will affect the amount of the size of the enterprise cost of capital and administrative expenses and profit and business development. Thus, the companies how to avoid credit risk of accounts receivable, accounts receivable to enhance risk prevention and control becomes particularly important. Refers to business accounts receivable due to sales of goods, providing services such as business, shall purchase or accept the services of people who received payment, is formed by enterprises for credit and claims. Accounts receivable is mainly due to the formation of sales companies in order to reduce inventory, expand sales, improve market share of goods agreed to give our customers some discount payment period. Accounts receivable is essentially a sales business to give people a kind of commercial credit purchases. However, the accounts receivable, after all, is built on the basis of commercial credit in a market economy, because of client?s interest-oriented, business conditions, changes in market conditions and other factors, accounts receivable bad debt that may arise