摘 要
应收账款是企业因销售商品或提供劳务而形成的债权，实质上是企业为客户提供的一种商业信用。应收账款的形成，一方面有利于企业扩大销售，减少存货，提高市场竞争力；另一方面由于种种不易控制因素，会使企业面临较高的应收账款的风险。应收账款的风险伴随应收账款的出现相应而生，它是指应收账款款项长期难以收回时影响企业的效益，甚至形成呆账、坏账的不确定性。企业在发展的过程中，应收账款的风险是客观存在且对财务状况影响较大。只有通过合理的分析与规避，才能有效发挥应收账款的积极作用。本文主要分析莱宝高科技股份有限公司应收账款管理现状，并分析出莱宝高科技股份有限公司应收账款管理中存在的问题；分析其问题产生的原因；最后提出加强莱宝高科技股份有限公司应收账款管理的有效措施。
关键词：应收账款；风险；莱宝高科技股份有限公司；措施
Abstract
Accounts receivable is the enterprise due to the sale of goods or services and the formation of creditor’s rights, in essence is a kind of commercial credit provided for customers. The form of accounts receivable, on the one hand, help enterprises to expand sales, reduce inventory, improve market competitiveness; on the other hand, due to various uncontrollable factors, enterprises will face higher risk of accounts receivable. The risk of accounts receivable with should the receivable account appear corresponding, it is refers to the long-term accounts receivable money is difficult to recover influence enterprise’s benefit, and even the formation of bad debts, bad debts of uncertainty. In the course of development, the risk of accounts receivable is the objective existence and the influence on the financial situation. Only through rational analysis and avoidance, in order to effectively play an active role in accounts receivable. This paper mainly analyzes LEYBOLD Tech Co., Ltd should be accounts receivable management present situation, and the analysis of Leybold Tech Co., Ltd should exist in the management of the accounts receivable problems; analysis of the causes of the problem. Finally, the paper puts forward LEYBOLD Tech Co., Ltd strengthening the accounts receivable management, the effective measures should be.
Keywords:accounts receivable; risk; LEYBOLD tech Limited by Share Ltd; measures
