京东企业应收账款风险管理.docVIP

PAGE PAGE 13 内容摘要 京东企业作为国内最大的自营式电子商务企业，不仅存在传统企业中公司与公司之间的挂账，还存在大量与用户之间的应收账款。存在后者的原因是京东企业推出的一款消费金融产品—京东白条。在该产品推出一年后，就有超过八成的白条订单进行了分期付款，白条的交易额呈爆发式增长。京东企业作为国内首个推出互联网消费金融产品的领路人，在市场内取得良好的经营成果。所以，选取京东企业作为应收账款风险管理的研究对象，在分析中不仅可以涉及传统企业之间的应收账款风险管理问题，还能够为今后其他互联网企业推出消费金融产品的发展提供有效的借鉴意义。并且，在经过几年飞速的发展中，京东企业应收账款风险管理的问题在实践中也逐渐的显露出来。尤其在目前，国内市场经济蓬勃发展，却缺乏有效监管和行业自律的背景下，如果不完善企业的应收账款风险控制体系，那么该风险的爆发必然带来极为严重的后果。本文根据京东公开资料及相关文献综合进行分析该企业在应收账款管理中存在的问题。通过本次分析，指出京东企业应收账款风险中存在的问题，提出相应的改善建议。 关键词：应收账款；风险管理；京东白条 Abstract As the largest self-operated e-commerce enterprise in China, JD enterprise not only has the accounts between the company and the company in the traditional enterprise, but also has a large amount of accounts receivable with users. The reason for the latter is the JD White Note, a consumer financial product launched by JD enterprises. A year after the launch of the product, more than 80% of the white-bars orders were paid in installments, and the transaction volume of the White Note exploded.As the first domestic leader in the launch of Internet consumer finance products, JD enterprises has achieved good business results in the market. Therefore, JD enterprise is selected as the research object of account receivable risk management. In the analysis, it can not only involve the risk management of accounts receivable between traditional enterprises, but also provide an effective reference for the development of consumer financial products by other Internet companies in the future. The meaning of reference. Moreover, after several years of rapid development, the problem of JD enterprise accounts receivable risk management has gradually emerged in practice. Especially at present, the domestic market economy is booming, but there is no effective supervision and industry self-discipline. If the enterprises accounts receivable risk control system is not perfect, then the outbreak of this risk will inevitably bring extremely serious consequences.Based on JD public information and related