莱宝科技公司应收账款风险防范及管理研究.docxVIP

莱宝科技公司应收账款风险防范及管理研究 摘要 随着市场经济的快速发展以及公司之间竞争的日趋激烈，越来越多的公司采用信用销售策略来挤占市场份额。如果应收账款管理不善，公司将会面临呆账坏账的风险。应收账款占用太多并且不能够及时变现就会使公司的现金流入量明显不足，公司会因为流动资金的短缺发生支付困难而陷入财务危机。 本文以深圳莱宝高科技股份有限公司为例对上市公司的应收账款风险防范及管理所存在的问题进行了分析研究。首先，阐述了本文的研究背景和意义，归纳了国内外学者们对上市公司应收账款风险防范及管理的相关研究现状，简单介绍了研究思路和方法；其次阐述本文理论基础，阐明应收账款的含义、目标和影响，为下文打下理论基础；再次，对应收账款管理中存在的问题深入分析和探讨，归纳其问题成因，其根本原因是企业没有给予应收账款管理应有的关注和重视；最后，提出对公司应收账款管理的改进措施，如建立健全坏账准备制度和有效的催收体系等，从而进一步做到完善应收账款管理。 关键词：应收账款，信用管理，莱宝科技  Research on The Risk Prevention and Management of Receivables of Leybold Technology Abstract With the rapid development of market economy and increasingly fierce competition among companies, more and more companies use credit sales strategies to squeeze market share. If the receivables are not properly managed, the company will face the risk of bad debts. Accounts receivable take up too much and can not be liquidated in time, which will make the companys cash flow amounts obviously insufficient. The company will be caught in a financial crisis due to short of liquidity and the difficulty in paying. This article takes Shenzhen Laibao High-Tech Co., Ltd. as an example to analyze and research the problems of the listed companys accounts receivable risk prevention and management. First, it elaborates the research background and significance of this article. The relevant research status of domestic and foreign scholars on the risk prevention and management of receivables in listed companies is concluded, and the research ideas and methods are briefly introduced. Then, the theoretical basis of this article is elaborated, and the meanings, goals, and impacts of accounts receivable are clarified which lay a theoretical foundation for what follows in the article. Again, the problems in the management of receivables are deeply analyzed and discussed and the causes of the problems are concluded. The basic cause is that the company has not given due concern and attention to accounts receivable management. Finally, it proposes improvement meas