应收账款风险分析及其防范探讨.docxVIP

应收账款风险分析及其防范探讨Accounts receivable risk analysis and its prevention are discussed2011年5月6日摘要随着市场经济的不断深入发展，应收账款风险和管理问题已成为影响和制约企业发展的一个突出问题。国有企业的”三角债”问题，企业间相互拖欠货款，应收帐款长期居高不下等问题已成为经济运行中的一大顽症，严重影响了企业资金的周转、经济效益的提高。目前国内熟悉了解应收账款管理的企业非常少，系统的开展管理的企业就更少了。对企业而言，如何有效的开展符合中国企业的应收账款管理是亟待解决的问题。本文对企业如何建立信用管理体系和加强应收账款的管理进行了深入的分析和探讨。文章共分为五部分。第一部分首先介绍了企业应收账款风险管理的含义和作用。第二部分介绍了目前我国应收账款管理的现状以及产生这种现状的原因。第三部分主要论述了企业风险控制措施的建立。通过事前建立健全的体系、事中强化应收账款风险意识以及事后建立完善的公司内部考核体系详细阐述了企业应收账款管理的应对措施。第四部分介绍了如何建立应收账款的防范新机制、监控体系以及对应收账款的处置方式。最后，阐述应收账款风险管理的前景与未来。关键词：应收账款；风险管理；长虹；控制；赊销AbstractWith the constant development of the market economy, the account receivable risk and management has become influences and restricts the development of the enterprise a prominent problem. State-owned enterprise between enterprises, the ious mutual slow-pay record high, the account receivable long-term problems such as the economic operation has become a killer diseases, serious impact on the enterprise capital turnover and improve the economic benefits of the. At present domestic become familiar with the management of accounts receivable enterprise is very little, the development of the enterprise management system is even less. Speaking of the enterprise, how to effectively carry out conforms to Chinas enterprises of receivables management is a problem to be solved. This paper enterprise how to establish the credit management system and strengthen the management of accounts receivable makes a thorough analysis and discussion.Article is divided into five parts. The first part firstly introduces enterprise account receivable risk management meaning and function. The second part introduces the current status and the management of accounts receivable produced this for the current situation. The third part discusses mainly the establishment of enterprise risk control measures. Through establishing a sound system, advance affair aggrandizement account receivable risk consciousness and afterwards to establish and perfect the intern