风险管理培训.doc

风险管理培训 浅议应收帐款风险管理的有效方法 [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。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，其呆账和坏账比例高，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。因此，企业必须充分重视应收账款风险的分析和掌控。 本文深入分析了应收账款风险现状及应收账款风险产生的原因。应收账款不仅占用了大量的流动资金，而且增加了企业的现金流出，加剧了企业周转资金不足的困难，长此以往，甚至会使企业陷入困境。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应收账款缺乏系统规范的管理，对应收账款风险状况没能及时掌控。在此基础上，文章提出企业要加强应收账款风险管理，就要从应收账款的事前风险防范入手，首先，企业要注意对赊销企业的资产状况的考察，为企业选择具有还款能力的客户提供了一个强有力的帮助；其次，企业要制定合理的信用额度及信用期限，防止企业因过度授信而引发风险。对于企业进行应收账款管理，控制应收账款风险具有极强的现实意义。 [关键词] 应收账款 风险 信用额度 信用期限 [Abstract] In the modern economy society, the most trade is based on credit. 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 can not be reclaimed. As a result, these corporations are lack of sufficient cash，and can not survive，in the end，they go bankruptcy. Many cases from home and overseas corporations indicate that the power of the risk on accounts receivable is startling in destroying the vitality of the corporations. So the corporations must pay attention to the risk on their accounts receivable，and learn how to analyze the risk and control it. This paper studies the Status and the reasons which cause the risk on the accounts receivable, the accounts receivable are not only engrossing lots of mobility capital, but also let a lot of cash flow out of the corporations and enlarge the difficulty of cash flowing. It will make the corporations into distress if this condition continues the most important reason for the corporations suffering from the risk on accounts receivable is the absence of controlling. On the basement of it, the paper puts forward that the corporations must pay attention to prevent the risk on the accounts receivable firstly if they want to control it. At first, the corporations must study the condition of the assets on the credit enter