应收账款风险控制研究摘要:在全球化的经济环境背景下，我国市场经济也随之蓬勃发展，这使得企业间的竞争越来越残酷。而在企业的经营管理过程中，许多企业为了增加销售收入和大力抢占市场份额，越来越多的采取赊销的方式来扩大销售量。但由于企业和市场的管理不够规范，从而导致应收账款出现死账、坏账的风险，严重影响了企业日常的资金运转和经营状况。本文在国内外相关理论的基础上结合 X 公司实际案例来对应收账款风险控制展开研究，指出了 X 公司应收账款风险控制中存在的问题。同时进一步针对案例公司实际状况提出了完善应收账款风险控制体系、健全客户信息管理体制、对现有风险采取多方式进行转移和分散的有效对策，为现代化企业应收账款风险控制提供了一定的思路和参考意义。关键词：应收账款； 控制体系； 风险； 管理Study on accounts receivable risk controlAbstract ： in the context of economic globalization, China's market economy is also booming, which makes the competition between enterprises more and more cruel. In the process of business management, many enterprises, in order to increase sales revenue and vigorously seize market share, more and more adopt the way of credit sales to expand sales. However, the management of enterprises and the market is not standardized enough, which leads to the risk of dead accounts and bad debts in receivables, and seriously affects the daily capital operation and operation of enterprises. Based on relevant theories at home and abroad and combined with the actual case of X company, this paper studies the risk control of accounts receivable and points out the existing problems in the risk control of accounts receivable of X company. At the same time, according to the actual situation of the case company, it puts forward effective countermeasures to improve the risk control system of accounts receivable, improve the customer information management system, and adopt multiple ways to transfer and ...
