应收账款风险管理的研究.docVIP

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。企业信用管理体系建设的严重滞后已成为制约企业进一步发展和市场经济进一步完善的关键。信用管理是企业管理中最行之有效的措施，关系到企业财务目标的顺利实现。应收账款的风险管理是企业信用管理的关键。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 风险管理 信用管理 商业信用 企业资产负债 赊销 ABSTRACT Account 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. Serious delay in the construction of enterprises credit management system has become key to restrict further development and further improvement of market economy. Credit management is the most proven enterprise management measures bearing on the smooth implementation of enterprise financial goals. Receivables risk management is the key to enterprises credit management. 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 exist to eplore the issues and put forward the corresponding countermeasures to prevent and manage. keywords: Account Receivable ；Receivable Risk；Credit Administer System; Corporation Balance; Tick 目录 前言 应收账款风险管理研究 一、应收账款风险生成的原因 (一)企业经营环境的影响 随着市场竞争的日趋激烈,作为市场一份子的企业,为了在竞争中求得生存, 不但要在成本、价格上下功夫，而且必须大量地运用商业信用促销　企业内部有些企业对应收账款的管理缺乏规章制度，或有章不循，形同虚设。财务部门不及时与业务部门核对，销售与核算脱节，问题不能及时暴露，一些企业应收账款居高不下，催收、清理不及时，账龄老化，却任其发展，存在应收账款长期挂账现象。企业的领导者和经营者只注重企业的生产经营工作，缺乏理财意识和经验，风险防范意识不强，为了扩销，在事先未对付款人资信情况作深入调查、对应收账款风险进行正确评估的情况