应收账款风险防范及管理研究重点.doc

本科生毕业论文 应收账款风险防范及管理研究 院系名称 会计学系 姓　　名 　　号 专　　业 指导教师 摘　要 随着市场经济的进一步发展，企业之间的竞争越来越激烈，企业为了生存和发展，除了增加产品的销售规模，有效提高市场的占有率，改善售后服务以外，还要运用赊销来扩大销售，提高企业的竞争力。赊销增加了企业的销量，但是也产生了大量的应收账款。应收账款作为一种商业信用，在增加销售收入的同时，给企业资金的回收和占用带来一定的风险。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。应收账款的风险是客观存在且对财务状况影响较大。所以，企业必须充分重视应收账款的分析与掌握，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。本文在介绍我国应收账款管理的现状，分析应收账款管理对企业可持续发展的重要性，介绍应收账款管理的理论基础及应收账款风险相关概念和特征，阑述应收账款管理的目标，为后面进一步开展论述奠定理论基础。同时结合相关具体的数据和实例进行分析公司应收账款管理方面存在的风险及原因分析。为企业提供合理的应收账款管理方法，针对其中的缺点为应收账款的管理提出合理化的建议及做出相应的防范措施。 关键词：应收账款；应收账款管理； 风险防范；建议对策 Abstract With the further development of market economy , more and more intense competition among enterprises , enterprises in order to survive and develop , in addition to increased product sales volume , improve market share , improve service, but also to use credit to expand sales improve the competitiveness of enterprises. Credit increased sales of enterprises, but also generated a lot of accounts receivable. Accounts receivable as a commercial credit , an increase in sales revenue , while corporate funds to recovery and occupancy of certain risks . Form of accounts receivable , on the one hand help the enterprises to expand sales , reduce inventory , improve market competitiveness ; difficult to control due to various factors on the other hand , companies will face the risk of higher accounts receivable. Risk Accounts receivable is an objective reality and a greater impact on the financial situation . Therefore, companies must pay full attention to the analysis and control of accounts receivable , only through rational analysis and avoidance , in order to effectively play an active role in accounts receivable. This paper describes the current situation of China's management of accounts receivable , the necessity and feasibility analysis of accounts receivable management , introduce the theoretical basis of accounts receivable management and related concepts and features , analysis of ac