I上市公司应收账款风险管理研究摘 要面对激烈的市场竞争，大多数的上市公司选择赊销的手段来进行经营发展，从而会产生大量的应收账款，可能会影响到上市公司资金的正常运作，增加企业的财务风险，使其蒙受经济损失。为防止上市公司处于欠款难收和扩大赊销的两难境地，上市公司要加强应收账款管理，采取有效措施来降低财务风险。本文在我国上市公司应收账款管理实际情况的基础上，发现了目前上市公司应收账款风险管理中存在销售客户信用管理体系未健全、销售与财务部门缺少沟通、销售绩效考核制度存在缺陷、应收账款催收工作不足等问题，对形成这些问题的原因进行了分析，针对上市公司应收账款管理存在的问题及原因，提出了建立健全销售信用管理体系、改善销售和财务部门的沟通与合作、完善上市公司销售绩效考核制度、重视应收账款的催收工作等措施。关键词：上市公司；应收账款；风险管理 IIResearch on Risk Management of Accounts Receivable of Listed CompaniesAbstractIn the face of fierce market competition, most listed companies choose the means of credit sale to carry out business development, which will generate a large number of accounts receivable, may affect the normal operation of listed companies' funds, increase the financial risk of enterprises, and make them suffer economic losses. In order to prevent listed companies from being in a dilemma of debt collection and credit sales expansion, listed companies should strengthen the management of accounts receivable and take effective measures to reduce financial risks. Based on the actual situation of receivables management in China's listed companies, this paper finds that there are some problems in the current receivables risk management of listed companies, such as the imperfect credit management system of sales customers, the lack of communication between the sales and financial departments, the defects in the sales performance evaluation system, and the insufficiency of receivables collection. The causes of t...
