广田集团应收账款风险控制与对策研究.pdfVIP

4.2.2 缺乏信用风险意识 10 4.2.3 公司各部门职责划分不明 10 5 广田集团应收账款风险控制对策 11 5.1 加强逾期账款风险控制 11 5.2 应收账款回收与绩效考核挂钩 11 5.3 完善应收账款风险控制制度 12 5.4 建立信用风险评估系统 12 5.5 明确各部门职责 12 5.6 加强企业信息化建设 12 6 结语 13 参考文献 14 广田集团应收账款风险控制与对策研究 摘 要：随着市场竞争的加剧，以及在当前经济放缓的宏观经济背景下，企业不得不以信用销 售方式出售产品和服务，以增加营业收入和市场份额。这是当下最有效的销售方式，可以减 少库存积压，提高利润率。然而，信用销售也有一些不利之处，随着信用经济的发展，应收 账款的增加可能会给企业带来一系列的财政制约，例如难以及时收回销售收入，增加坏账的 比例，可能会妨碍资金流动和降低企业的效率。因此，应收款风险控制的质量与企业的发展 密切相关。 本研究旨在探讨广田集团加强与管理应收账款风险控制的方法。广田集团是一个建筑施 工型企业，更需要加强应收账款风险控制机制，本文运用个案研究的方法，通过对一系列广 泛存在的问题的研究和分析，对广田建筑公司的应收账款质量进行了分析。 关键词：应收账款风险控制；风险识别；风险应对；建筑施工企业 Research on risk control and Countermeasures of receivables of Guangtian group Abstract: With the intensification of market competition and the current economic slowdown in the macroeconomic background, enterprises have to sell products and services by credit sales to increase operating revenue and market share. This is the most effective way of sales at present, which can reduce inventory backlog and improve profit margin. However, there are also some disadvantages in credit sales. With the development of credit economy, the increase of accounts receivable may bring a series of financial constraints to enterprises, such as the difficulty of recovering sales revenue in time, increasing the proportion of bad debts, which may hinder the flow of funds and reduce the efficiency of enterprises. Therefore, the quality of receivables risk control is closely related to the development of enterprises. The purpose of this study is to explore the methods of strengthening and managing the risk control of receivables in Guangtian group. Guangtian group is a construction enterprise, which 1 needs to strengthen the risk control mechanism of acc