摘 要
在现代商品经济中,企业之间的商品交易大都是建立在商业信用基础上,以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力,进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势。然而,随着商业信用的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业因为盲目赊销,其应收账款居高不下,呆账和坏账比例逐年升高,利润下降,甚至连年亏损、经营难以为继,最终被迫破产或被重组。大量国内外案例表明,应收账款风险吞噬企业生命力的能力是难以估量的,其后果令人触目惊心。
排除宏观经济环境和社会信用状况的影响,企业面临严重的应收账款风险问题其重要原因就是企业对自身所持有的应收账款风险状况没能及时掌控。企业采取赊销的销售方式,虽然在账面上能够形成大量的收入,但是,这些应收账款实际上能够收回的金额由于企业内外部的各种原因要大打折扣。所以企业最终实现的收入不是应收账款的账面额度,而是实际上能够收回的额度。在应收账款收回之前,企业的这部分由应收账款代表的资产其价值是存在不确定性的,也就是存在风险。如果企业对这些存在风险的资产没有清晰的认识,那么由应收账款问题引起的经营危机就会潜伏、滋生。所以,企业必须充分重视应收账款风险的分析和掌控,加强应收账款的管理,控制应收账款的风险。
关键词：应收账款；风险；防范措施; 信用管理
Abstract
In the modern economy society, the most trade is based on credit. The Trade credit is the most efficient means of settlement in enlarging the market, reducing the whole cost of the business, strengthening the Power of the competition, and etc. However, with the development of the trade credit, a serious problem of accounts receivable emerges. Because of selling on trust blindly, many corporations have got excessive accounts receivable, among which many are bad and cannot be reclaimed. As a result, These corporations are lack of sufficient cash, and cannot survive, in the end, they go bankrupt. Many cases from home and overseas corporations indicate that the Power of the risk of accounts receivable is starting in destroying the vitality of the corporations.
Except for the influence of macro economy conditions and the situation Of the society credit, the most important reason for the corporations Suffering from the risk of accounts receivable is the absence of controlling. Selling on credit can bring the corporations a mass of revenue in their financial statements, while the accounts receivable are not necessarily the real value. Before the accounts receivable are reclaimed, the value in it is dubious, that is the risk of the accounts receivable. The corporations those cannot be aware of the risk on their accounts receivable will encounter the financial crisis consequentially someday. the corporations must pay attention to the risk on the accounts receivable, and learn to analyze the risk and control it.
Keywords：accounts receivable; risk; precautions ; credit management
一、绪论……………………………………….. 1
（一）我国企业应收账款的现状分析…………………………………. 1
（二） 我国企业应收账款的意义……………………………………. 1
（三） 我国企业应收账款的影响……………………………………. 2
二、应收账款风险及其原因………………………….. 3
（一）应收账款风险……………………………………………… 3
（二） 应收账款引起企业经营风险的原因…………………………….. 3
三、 企业应收账款风险应采取的措施………………….. 5
（一）制订合理的信用政策………………………………………… 5
（二） 加强内部控制…………………………………………….. 6
（三）对长期拖欠货款的客户采取有利措施……………………………. 7
（四）进行信用调查分析………………………………………….. 8
（五）生产适销对路的产品………………………………………… 8
结论…………………………………………… 8
致谢………………………………………….. 10
参考文献………………………………………. 11
