应收账款用风险管理与防范.doc

应收账款风险管理与防范 摘 要 我国实行市场经济体制，在这种市场经济条件下，企业与企业之间的竞争日益激烈。许多企业在激烈的竞争中无法生存，不断被淘汰。企业要想在竞争中不被淘汰，保持竞争力，除了依靠不断创新，开发新产品，提高产品质量，改善售后服务等传统策略外，同时建立在商业信用基础上是赊销成为企业扩大销售的重要手段之一，赊销不仅能增加企业的市场份额，提高企业的市场竞争力，而且能增加企业的利润。但是，在带来这些利益的同时，一定的应收账款造成机会成本、坏账损失等费用也相应增加，形成应收账款风险。再者，由于经营者的管理不善、不注重商业票据结算等，也将使形成的应收账款存在坏账的可能，使其增加企业的经营风险。应收账款过高造成企业资产负债率过高，贴现成本高，成本上升效益下滑等，将给企业带来较大的损失，而良好的应收账款管理可以刺激销售，同时还可以有效防止过量的坏账发生，降低收账费用。相反，如果企业不能对应收账款进行有效的管理，会使赊销给企业带来的收益小于因此而发生的费用、损失，使赊销得不偿失。应收账款的风险与应收账款的规模成同比增长，为了加强对应收账款的控制，应加强风险管理，采取灵活有效的清欠措施。本文拟就应收帐款风险管理与防范方面做些探讨。 【关键字】应收账款；风险管理；控制 Receivables Risk Management and Prevention Department Of Management Abstract Chinas market economy system, under the market economy condition, the competition between enterprises is becoming increasingly fierce. Many enterprises in the fierce competition to survive, being eliminated. Enterprises in order to not be eliminated in the competition, to maintain the competitiveness, in addition to rely on continuous innovation, development of new products, improve product quality, improve customer service and traditional service strategy, at the same time, established on the basis of commercial credit is credit as one of the important means to expand sales of enterprises, credit can not only increase the companys market share, improve enterprise market competitiveness, but also can increase the profit of the enterprise. However, in the interests of the same time, some accounts receivable bad debt losses caused by opportunity cost, cost also increases accordingly, formation of account receivable risk. Furthermore, since the operator mismanagement, not paying attention to commercial bill settlement, will also enable the formation of accounts receivable bad debts may be, to increase the management risk of the enterprise. Accounts receivable caused by high rate of corporate assets and liabilities is too high, the rising cost of discount cost is high, benefit glides, enterprises will bring bigger loss,