浅析无锡泰意行有限公司财务经营风险的防范.docVIP

浅析无锡泰意行有限公司财务经营风险的防范 摘要：应收账款和存货是中小企业的重要资产，也是中小企业经营风险的主要来源。不少中小企业陷入经营危机的重要原因和表现就是应收账款形成呆账和存货滞销。如何防范应收账款和存货所引起的财务经营风险，增强中小企业的抗风险能力和盈利能力，对于促进中小企业健康发展影响重大。无锡泰意行有限公司是一家以汽车用品的商贸公司，在近些年的发展中应收账款和存货陷入双高状态，资产周转缓慢，应收账款呆账比率高，存货规模居高不下，使企业资金被大量占用，盈利能力迅速减弱。本文以无锡泰意行有限公司为例，基于应收账款和存货的视角，对无锡泰意行有限公司的财务经营风险进行具体分析，探讨其财务经营风险产生的原因，据此提出针对应收账款和存货方面化解无锡泰意行有限公司财务经营风险的对策建议。 关键词：财务经营风险;应收账款;存货;无锡泰意行 ABSTRACT: Accounts receivable and inventory are important assets of small and medium-sized enterprises, but also the main source of operational risk of small and medium-sized enterprises. Many small and medium-sized enterprises are caught in business crisis because of bad debts and oversold inventory due to accounts receivable. How to guard against the financial operation risks caused by accounts receivable and inventory and enhance the anti-risk ability and profitability of small and medium-sized enterprises have a great impact on promoting the healthy development of small and medium-sized enterprises. Wuxi Taiyihang Co., Ltd. is a commercial company with automotive products. In recent years, accounts receivable and inventory have fallen into a double high state. The assets turnover is slow, the ratio of bad debts to accounts receivable is high, and the scale of inventory remains high. As a result, the enterprises capital has been occupied in large quantities and its profitability has been reduced rapidly. Taking Wuxi Taiyihang Co., Ltd. as an example, based on the perspective of accounts receivable and inventory, this paper makes a concrete analysis of the financial operation risk of Wuxi Taiyihang Co., Ltd., explores the causes of its financial operation risk, and accordingly puts forward some countermeasures and suggestions for resolving the financial operation risk of Wuxi Taiyihang Co., Ltd. in terms of accounts receivable and inventory. Key words: financial operation risk; accounts receivable; inventory; Wuxi Taiyixing 一、绪论 随着经济全球化的快速发展和我国市场经济体制的不断深化改革，行业、企业的竞争日趋加剧。为了刺激