浅谈应收账款风险的防范与控制

文档编号:KJ1378 文档字数:9507

【关键词】应收账款  功能  现状  风险  原因  防范  控制

浅谈应收账款风险的防范与控制

摘  要
 
 在当今经济快速增长的大潮中，企业都想在其中占有自己的一席之位，赊销成为了一种重要的经营手段，伴随着企业赊销方式的广泛采用，应收账款在企业的流动资产中占有越来越重要的地位。而应收账款不仅会提高企业的市场竞争能力，扩大销售，也会延迟企业的现金收回时间，增加账款的催收费用，甚至遭受坏账损失的风险。因此如何合理规避应收账款风险成为决定企业发展的重要一环。企业管理当局必须充分重视应收账款的日常管理和控制，减少因应收账款过量而引起的企业垫付资金、利息支出和其他相关费用，从而使企业获得更多的利润。本文从应收账款风险的成因出发分析，浅谈其防范及控制。

Abstract

 In todays trend of rapid economic growth, companies want to hold their own in which a seat, credit has become an important business tool, along with the widespread adoption of business on credit, accounts receivable current assets in the enterprise plays an increasingly important role. The accounts receivable will not only enhance their competitiveness in the market, expand sales, will also delay the cash recovery time, increase the cost of accounts of the collection, and even the risk of bad debt losses suffered. Therefore, how to be a reasonable decision to avoid the risk of accounts receivable important part of enterprise development. Business management authorities must pay full attention to the daily accounts receivable management and control, reduce accounts receivable arising from corporate excess advance funds, interest expenses and other related expenses, so that enterprises can gain more profits. In this paper, the causes of the starting receivables risk analysis of the prevention and control.
Keywords: Accounts receivable, the function, the status quo, risk, reasons, to prevent and control

目  录

一、应收账款的概述 (1)
 （一）应收账款的功能 (1)
 （二）应收账款的现状 (1)
二、应收账款的风险及产生原因 (3)
 （一）应收账款风险的概念 (3)
 （二）应收账款风险产生的原因 (3)
三、应收账款风险的防范和控制 (5)
 （一）应收账款风险的防范措施 (5)
 （二）应收账款风险的控制措施 (7)
参考文献 (11)

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