上市公司应收账款风险管理研究.docx

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上市公司应收账款风险管理研究

摘要

面对激烈的市场竞争，大多数的上市公司选择赊销的手段来进行经营发展，从而会产生大量的应收账款，可能会影响到上市公司资金的正常运作，增加企业的财务风险，使其蒙受经济损失。为防止上市公司处于欠款难收和扩大赊销的两难境地，上市公司要加强应收账款管理，采取有效措施来降低财务风险。本文在我国上市公司应收账款管理实际情况的基础上，发现了目前上市公司应收账款风险管理中存在销售客户信用管理体系未健全、销售与财务部门缺少沟通、销售绩效考核制度存在缺陷、应收账款催收工作不足等问题，对形成这些问题的原因进行了分析，针对上市公司应收账款管理存在的问题及原因，提出了建立健全销售信用管理体系、改善销售和财务部门的沟通与合作、完善上市公司销售绩效考核制度、重视应收账款的催收工作等措施。

关键词：上市公司；应收账款；风险管理

ResearchonRiskManagementofAccountsReceivableofListedCompanies

Abstract

Inthefaceoffiercemarketcompetition,mostlistedcompanieschoosethemeansofcreditsaletocarryoutbusinessdevelopment,whichwillgeneratealargenumberofaccountsreceivable,mayaffectthenormaloperationoflistedcompaniesfunds,increasethefinancialriskofenterprises,andmakethemsuffereconomiclosses.Inordertopreventlistedcompaniesfrombeinginadilemmaofdebtcollectionandcreditsalesexpansion,listedcompaniesshouldstrengthenthemanagementofaccountsreceivableandtakeeffectivemeasurestoreducefinancialrisks.BasedontheactualsituationofreceivablesmanagementinChinaslistedcompanies,thispaperfindsthattherearesomeproblemsinthecurrentreceivablesriskmanagementoflistedcompanies,suchastheimperfectcreditmanagementsystemofsalescustomers,thelackofcommunicationbetweenthesalesandfinancialdepartments,thedefectsinthesalesperformanceevaluationsystem,andtheinsufficiencyofreceivablescollection.ThecausesoftheseproblemsareanalyzedTheproblemsandreasonsinthemanagementofaccountsreceivableofmunicipalcompaniesareputforward,suchastheestablishmentandimprovementofsalescreditmanagementsystem,theimprovementofcommunicationandcooperationbetweensalesandfinancialdepartments,theimprovementofsalesperformanceevaluationsystemoflistedcompanies,andtheemphasisoncollectionofaccountsreceivable.

Keywords:Listedcompany;accountsreceivable;riskmanagement

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