服装企业应收账款的控制.docVIP

论腾飞服装股份有限公司应收账款风险的成因及控制 PAGE 22 摘 要 在现代商品经济中，企业之间的商品交易大都是建立在商业信用基础上，以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力，进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势；然而，随着信用经济的不断发展，企业之间由于赊销业务而产生的应收账款问题也十分益严峻。许多企业因为盲目赊销，其应排除宏观经济环境和社会信用状况的影响，企业自身面对应收账款风险问题的重要原因就是企业对自身所持收账款居高不下，呆账和坏账比例逐年升高，利润下降，甚至连年亏损、经营难以继续，最终被迫破产或被重组。有的应收账款风险状况没能及时掌控和管理。大量案例表明，应收账款风险吞噬企业生命力的能力是难以估量的，其后果令人触目惊心。企业采取赊销的销售方式，虽然在账面上能够形成大量的收入，但是，这些应收账款实际上能够收回的金额由于企业内外部的各种原因要大打折扣。所以企业最终实现的收入不是应收账款的账面额度，而是实际上能够收回的额度。在应收账款收回之前，企业的这部分由应收账款代表的资产其价值是存在不确定性的，也就是存在风险。如果企业对这些存在风险的资产没有清晰的认识，那么由应收账款问题引起的经营危机就会潜伏、滋生。所以，企业必须充分重视应收账款风险的分析和掌控，加强应收账款风险的管理，控制和规避应收账款的风险。 本文从三个部分进行了分析，第一部分主要接受了应收账款及应收账款风险的含义，应收账款风险的分类及表现；第二部分则通过腾飞服装股份有限公司的产品质量、内部控制、管理层的风险意识、对客户的了解程度和盲目赊销来说明应收账款风险形成的原因；第三部分从提高产品质量、提高内部控制、增强风险防范意识、做好客户信用评估工作及合理规划经营业绩来控制应收账款风险。 关键词：应收账款风险；商业信用；赊销 Abstract In the modem economy society,the most trade is based on credit.The trade credit is the most efficient means of settlement in enlarging the market,reducing the whole cost of the business,strengthening the power of the competition,and so on.However,along with the continuous developing of the credit economy, the problem of accounts receivable of corporate is also increasingly rigorous because of credit sale.Because many corporate blindly sale on credit,their accounts receivable are high,and the proportion of on—performing and bad debts grow year by year.Never profits descend,even become affect or hard management for successive years.Finally is forded to broken or reorganized.The domestic and international cases in great quantities express that it is hard to estate the ability of accounts receivable risk engulfed corporate,and the consequence is fearsome for people.To rule out the influence of macroscopic economic environment and social reputation condition,an important reason causing corporate facing serious accounts receivable risk is that corporate did not hold and manage their accounts receivable risk in time.The corporate adopt the method of credit sale,although it Call bec