长春工业大学硕士学位论文原创性声明
本人郑重声明：所呈交的硕士学位论文《GJ公司应收款项风险
控制问题研究》，是本人在指导教师的指导下，独立进行研究工作所
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期: 2022年06月17日
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摘
要
摘要
应收款项是企业因赊销活动而出现的未收回货款，属于是企业流动资产内极为关
键的组成内容，与此相关的风险控制工作事关企业的长远发展，必须高度关注与重视。
伴随轨道客车行业竞争十分激烈，为了生存与发展，持续增加市场规模，获得更多的
经营利润，不少企业开始选择赊销以及分期付款等方式展开交易活动。如此，使得企
业面临着巨大的应收款项回收压力，企业自身的资金流动性受限，面临的经营风险持
续增大。
本文以 GJ公司为研究对象，选择案例研究法对其应收款项现状以及风险情况等
进行研究分析。基于对现有应收款项风险管理研究情况的梳理，首先简要介绍了 GJ
公司概况、对应收款项风险管理现状进行分析，然后找出该公司在信用管理制度、应
收款项管理、催收机制、应收款项变现能力以及风险控制流程方面存在的问题。在分
析应收款项变现能力、账龄分析、客户余额分析、销售收入的影响分析、以及营运资
金政策的影响分析基础上，完成风险识别。建立风险评价指标体系，基于层次分析法
加以运算，进一步构建模糊综合评价模型，对 GJ公司应收款项风险管理进行评价。
按照模糊综合评价的结果，依据风险程度较高、权重占比较大的风险因素，提出具有
针对性的对策。具体包含三个方面的对策：应收款项确认前、确认中、确认后风险控
制对策，希望本文的研究结果能够给 GJ公司在应收款项的实际管理中提供参考，同
样对轨道行业中其他公司的应收款项风险控制能够带来借鉴的价值。
关键词：应收款项风险管理模糊综合评价模型风险识别与评价
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Abstract
Abstract
Accounts receivable is the uncollected payment for goods due to credit sales activities.
This is an element that needs to be paid attention to in the current assets of the enterprise.
The appropriate risk control work plays a decisive impact on the long-term development
and progress of the enterprise, and the related research work is very necessary. With the
competition situation faced by railway automobile industry more severe, in order to
prosper and progress for a long time under cruel pressure, continuously increase the market
scale and obtain more operating profits, many enterprises began to choose credit sales and
installment payment to carry out trading activities. In this way, the enterprise is facing huge
pressure on the recovery of accounts receivable, the enterprise's own capital liquidity is
limited, and the operating risk continues to increase.
Taking GJ company as the research object, this paper selects the case study method to
study and analyze the current situation and risk of its receivables. Based on the combing of
the existing research on accounts receivable risk management, this paper first briefly
introduces the general situation of GJ company and analyzes the current situation of
accounts receivable risk management, and then finds out the problems existing in the
company's credit management system, accounts receivable management, collection
mechanism, liquidity of accounts receivable and risk control process. Risk identification is
completed on the basis of analyzing the liquidity of accounts receivable, aging analysis,
customer balance analysis, impact analysis of sales revenue and impact analysis of
working capital policy. Establish a risk evaluation index system, calculate it based on
analytic hierarchy process, and further construct a fuzzy comprehensive evaluation model
to evaluate the risk management of accounts receivable of GJ company. According to the
results of fuzzy comprehensive evaluation, targeted countermeasures are put forward
according to the risk factors with high risk degree and large weight. Specifically, it
includes three aspects of countermeasures: Risk Control Countermeasures before, during
and after confirmation of accounts receivable.It is hoped that the research results of this
paper can provide reference for GJ company in the actual management of receivables, and
also bring reference value to the risk control of receivables of other companies in the
orbital industry.
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