应收账款险管理毕业论文.docxVIP

摘 要 在激烈的市场竞争中，企业为了获取竞争优势，除了依靠产品、价格、广告等手段之外，基本上都釆用了以信用为基础的赊销这一营销手段。赊销的发展，在一定程度上扩大了企业的市场销售份额，也提高了企业的竞争力，但另一方面也形成了大量的应收账款。由于客户、市场等诸多方面的因素的存在，应收账款很容易形成坏账和呆账。一旦坏账和呆账过多，就会严重危及到企业的发展，甚至会引发破产。所以，企业在积极运用赊销这一营销手段扩大市场份额的时候，必须运用多种措施来加强对应收账款的管理，切实降低应收账款的风险，以避免企业陷入扩大赊销和难收货款的两难境地。 应收账款是企业（或单位）销售商品、提供劳务等应向购货单位或个人收取的款 项。我国企业的大多数研究也只倾向于应收账款管理的某一单独领域或方面。截至目前，我国的信用制度不是很完善，甚至有的企业因对应收账款管理执行不到位而引起资金链断裂，以至于使企业面临财务风险。应收账款的账期、坏账在应收账款中占据的比例以及应收账款缺乏有效的管理和监督等造成了应收账款的一系列风险问题。这些风险对企业有很大的影响，比如加大了企业经营成本的风险，导致现金周转出现问题，还有坏账损失风险也对企业有一定的影响。造成应收账款风险管理问题的原因主要分为企业的外部环境原因和企业内部自身各方面的原因。因此，企业应当针对出现的风险问题加强对应收账款风险的管理，加强企业的信用管理，对管理风险提出对策和建议。  关键词：应收账款；风险；管理；对策 Abstract In the fierce market competition, enterprises to obtain the competitive advantage,In addition to relying on product, price, advertising and other means, basically using a credit based on credit this marketing means.Credit development, expand the companys market share of sales to a certain extent, but also improve the competitiveness of enterprises, but on the other hand also formed a large amount of accounts receivable.Due to the factors of customer, market and many other aspects of the existence of accounts receivable is very easy to the formation of bad and doubtful debts.Once the bad and doubtful debts too much, it will seriously threaten the development of the enterprise, and even lead to bankruptcy.Therefore, enterprises in the active use of credit sales this marketing means to expand market share, we must strengthen the management of accounts receivable to use a variety of measures,To reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment. Accounts receivable is the enterprise (or unit) sales of goods,provision of services such as to purchase units or individuals to collect money Item.Most of the studies of Chinese enterprises also tend to be only a single field or accounts receivable management.At present, Chinas credit system is not perfect,And