摘 要在这个竞争激烈的市场当中，企业为了获得一席之地，通过扩大信贷销售来增加利润和竞争力，从而产生大额应收账款。 适当管理应收账款可以扩大生产经营规模，增加销售量和市场份额，增加现金流入，加快资金周转，降低资金成本，增加经济效益，提高经营业绩，增强抗风险能力； 如果管理不善，可能使企业面临现金周转困难，落入财务危机并最后影响企业的长期发展。如今，中贸物流应收账款管理存着管理层缺乏风险管理意识、结算方式存在漏洞、缺乏专门的信用管理部门、对已发生的欠款缺乏有效的催收手段。针对此问题，首先提高管理层风险管理意识，对应收账款高度重视并且率先垂范、以身作则；其次，要完善结算方式；第三要设置独立的信用管理部门；第四，建立应收账款催收体系。从而加强中贸物流应收账款的管理，缩小坏账损失，提升资金利用率和降低财务风险，提供了可行实际的方式，带给其他企业应收账款管理有利的启发。。关键词：应收账款 风险控制 结算方式 中贸物流 AbstractAccounts receivable is the basic way of credit sales based on commercial credit. Accounts receivable can be used for improving competitiveness, expanding market share, becoming huger and stronger and decresing operating costs by enterprises. At present, China trade logistics accounts receivable management has a lack of risk management awareness of the management layer, there are loopholes in the settlement. To solve this problem, firstly, on the basis of the coordination between performance objectives and receivables, the company should be aware of the control of the internal performance objectives assessment design, the control of the receivables business process design, and the great control of the daily management of receivables, and strengthen the cooperation between various departments to cooperate with the control of receivables. Secondly, to establish the customer credit evaluation index system.Keywords: accounts receivable risk control settlement method Zhongmao Logistics Corp 目 录一、引言....................
