应收账款的管理与风险控制毕业论文.docVIP

PAGE PAGE 6 应收账款的管理与风险控制 摘要 我国市场经济正在快速发展，企业无法回避日益激烈的市场竞争。企业在通过提高商品质量、降低价格等措施来提高企业竞争力都很难奏效时，将更多的注意力转移到用信用销售的方式来增强企业竞争力，这样应收账款便大量产生。巨额的应收账款使企业背负沉重的负担，造成应收账款周期过长，流动资金被大量占用，这不利于企业的资金周转，甚至影响企业正常的生产经营活动，增加企业的财务风险。因此，如何对应收账款进行科学管理，对应收账款存在的风险进行有效控制，已经成为现代企业财务管理的重要议题。 本文首先对应收账款和风险控制的相关内容进行深入地剖析，分析指出应收账款管理不善给企业造成的影响，从信用管理的角度入手，指出我国企业目前应收账款管理与风险控制中存在的问题，从微观和宏观两个方面提出解决这些问题的对策和建议。 [关键字]应收账款 风险控制 应收账款管理 信用管理 流程管理 Abstract With the rapid development of Chinas market?economy, it is inevitable for enterprises to be faced with fierce market competition.?It is of great difficulty to enhance an enterprises competitiveness by increasing the quality of commodity, lower the price and other measures,?enterprises distract more attention to credit sales so as to enhance the competitiveness of enterprises, therefore, it will produce a large sum of accounts receivable.?A huge sum accounts receivable will make enterprises bear heavy burden, resulting in accounts receivable cycle becomes too long and the liquidity is occupied in quantity,?which is not conducive to enterprises capital turnover, and even affect the enterprises normal production and management so that increase the financial risk of the enterprise.?Therefore, how to conduct scientific management of accounts receivable and control the risk of accounts receivable effectively has become an important issue of modern enterprises in financial management. In this paper, it firstly makes a deep analysis of accounts receivable and risk control. In addition, it points out the influence on enterprises due to poor accounts receivable management. Whats more, from the point of view of credit management, stating briefly that there exists some problems in the accounts receivable management and risk control. Finally, it mainly puts forward some countermeasures and suggestions to solve these problems from two aspects of microcosmic and macroscopic. [key word]accounts receivable risk control acc