企业应收账款的风险分析与防范措施摘要:当前，企业在市场竞争的影响下，为了提高市场占有率，信用赊销的方法受到了多个企业的欢迎，应收账款也随之产生。企业通过这个方法来增加营业利润，但却忽视了应收账款的管理，殊不知，过多的应收账款会影响到企业的资金周转，增加财务风险。本文将从应收账款的基本理论出发，剖析了企业应收账款风险的深层概念与现实影响，简要分析了企业应收账款风险产生的内部与外部的原因，同时也阐述了应收账款对企业经营的影响,并以美的集团为例，用财务数据分析赊销对该公司造成的经营风险和财务风险，在我国信用体系尚不健全的情况下，进一步讨论了企业关于应收账款的风险问题和防范措施等内容，以达到强化应收账款管理的目的。关键词:应收账款；风险分析；风险防范Risk analysis and preventive measures of enterprise receivablesAbstract: At present, under the influence of market competition, in order to improve the market share, the method of credit sales is welcomed by many enterprises, and accounts receivable are also generated. Enterprises through this method to increase operating profit, but it ignores the management of accounts receivable, little realize, too much accounts receivable will affect the enterprise's capital turnover, increase financial risk. This article will start from the basic theory of accounts receivable, this paper analyzes the deep enterprise accounts receivable risk concept and reality influence, the brief analysis of the enterprise accounts receivable risk of the internal and external causes, and expounds the influence on enterprise management, accounts receivable and in the case of midea group, sell on credit analysis of financial data for management risk and financial risk caused by the company, under the condition of credit system is not perfect in our country, further discusses the enterprise of accounts receivable risk issues and preventive measures, etc, in order to achieve the purpose of...
