论企业应收账款风险管理.doc

论企业应收账款风险管理 郑州科技学院 专科毕业设计（论文） 题 目 论企业应收账款风险管理 学生姓名 专业班级 学 号 所 在 系 完成时间 1 论企业应收账款风险管理 论企业应收账款风险管理 摘 要 在激烈的市场竞争中，企业经营除了物美价廉之外，销售手段也十分重要。赊销作为一种促销的方法，对扩大销量，进一步吸引顾客有着不可低估的作用。但由此带来的是企业应收账款的日益膨胀。大量资金被挤占，进而形成大量的呆滞账，企业难以正常的营运，大大的增加了企业的经营风险。显然，正确运用赊销，加强应收账款控制是企业管理的重要环节，尤其是应收账款事前控制。 关键词 应收账款/事前控制/措施 I 论企业应收账款风险管理 BY THE ENTERPRISE ACCOUNT RECEIVABLE RISK MANAGEMENT ABSTRSCT In the intense market competition, the enterprise manages besides the excellent quality and low price, the sales method extremely is also important. The selling on credit took one kind of promotion the method, to expands the sales volume, further attracts the function which the customer has cannot be underestimated. But brings is from this the enterprise account receivable daily inflation. The massive funds are occupied, forms the massive delay account, enterprise with difficulty normal transport business, big increase enterprise’s management risk. Obviously, utilizes the selling on credit, the enhancement account receivable control is correctly the business management important link, the account receivable in anticipation controlled in particular. Key word account receivable, controlled, the measure in anticipation II 论企业应收账款风险管理 目 录 中文摘要 ............................................................................................................................................ I 英文摘要 .......................................................................................................................................... II 引言 ....................................................................................................................................................... 1 1 应收账款的重要性 ............................................................................................................. 1 1.1 商业信用是信用发展的最初形式 ........................................................................ 1 1.2 应收账款的作用主要表现为 .................................................................