摘要
在激烈的市场竞争中,企业为了获取竞争优势,除了依靠产品、价格、广告等
手段之外,基本上都釆用了以信用为基础的赊销这一营销手段。赊销的发展,在一
定程度上扩大了企业的市场销售份额,也提高了企业的竞争力,但另一方面也形成
了大量的应收账款。由于客户、市场等诸多方面的因素的存在,应收账款很容易形
成坏账和呆账。一旦坏账和呆账过多,就会严重危及到企业的发展,甚至会引发破
产。所以,企业在积极运用赊销这一营销手段扩大市场份额的时候,必须运用多种
措施来加强对应收账款的管理,切实降低应收账款的风险,以避免企业陷入扩大赊
销和难收货款的两难境地。
在此背景下,研究企业应收账款的风险管理对于降低企业应收账款风险,促进
企业健康和可持续发展具有非常重要的意义。基于此,本文拟运用应收账款风险管
理的基本理论与方法,结合企业应收账款风险管理的实际情况,分析企业应收账款
风险的形成原因,并提出企业加强应收账款风险管理的对策建议。
本文的研究共分为六个部分:第一部分为企业应收账款风险管理的现状分析;
第二部分简述应收账款风险管理存在的问题对企业的影响。第三部分内容为企业应
收账款风险产生的原因。这部分分别从内外两方面分析了应收账款产生的原因。第
四部分是对企业应收账款风险管理的案例分析,以成功进行企业风险管理的案例来
阐述应收账款风险的重要性。第五部分为企业加强应收账款风险管理的应对措施。
这部分主要是针对我国企业应收账款风险管理的不足,在借鉴成功经验的基础上,
提出加强企业应收账款风险管理的应对措施。第六部分为结论。这部分对全文研究
进行总结。
关键词:应收账款;风险管理;坏账;信用管理
MASTER'S THESIS
Abstract
In the fierce market competition, enterprises in order to obtain a competitive
advantage, in addition to relying on product,price, advertising and other means, basically
use credit to credit as the foundation of this marketing means. The development of credit,
to a certain extent, to expand the company's market share, improves the competitiveness
of enterprises, but on the other hand, the formation of a large number of accounts
receivable. Due to the factors of customer, market and many other aspects of existence,
accounts receivable is easy to form a bad and doubtful debt. Once the bad and doubtful
debts too much,would seriously endanger the development of the enterprise, and even
lead to bankruptcy. Therefore, enterprises in the positive use of credit this marketing
means to expand market share, we must strengthen the management of accounts
receivable using a variety of measures, to reduce the risk of accounts receivable, in order
to avoid business dilemma to expand credit and difficult to collect the payment.
Under this background,research enterprise accounts receivable risk management for
the enterprise to reduce the risk of accounts receivable, has very important significance to
promote the healthy and sustainable development of enterprises. Based on this, this paper
should be the basic theory and method of accounts receivable risk management,
combined with the actual situation of the enterprise shall be receivable risk management,
analysis of the causes of accounts receivable risk, and puts forward some suggestions to
strengthen enterprise accounts receivable risk management.
This study is divided into six parts: the first part is the enterprise accounts
receivable risk management status quo analysis; the second part briefly accounts
receivable risk management problems of enterprise. Content of the third part is the cause
of enterprise accounts receivable risk arising from the. This part analyses the reasons of
account receivable generated from two aspects of internal and external. The third part is
of accounts receivable risk management of enterprise, expounds the importance of the
accounts receivable risk of enterprise risk management, case of success. The fifth part for
enterprises to strengthen the countermeasure that the account receivable risk management.
This part of the enterprise accounts receivable risk management policies,the company
practice effect and the credit policy and management methods, suggestions are discussed.
The sixth part is the conclusion. This part carries on the summary to the full text
research.
Keywords: accounts receivable; risk management; bad loans; credit management