JISHOU UNIVERSITY本科生毕业论文题 目：中小企业应收账款风险控制问题研究——以香雪制药为例作 者：张玮华学 号：2017200722所属学院：商学院专业年级：会计学专业 2015 级指导教师：张琰飞职 称：副教授完成时间：2018 年 月 日吉首大学教务处制目 录1中小企业应收账款风险控制问题研究 ——以香雪制药为例张玮华（吉首大学 商学院，湖南 吉首 416000）摘要：恰当合理的应收账款管理对企业的发展有重要的作用。本文针对香雪制药参考依据，进行研究，从应收帐款数额，变现能力，日常管理来对方正公司进行风险评估识别风险，进行企业应收账款上遇到困难。针对方正电子公司本企业经营现状有关解决方法，实现科学有效对企业上应收帐管理处理，减少公司应对在经济方面风险危机。关键词：应收账款；风险控制；风险识别；信用管理 Research on Risk Control of SMEs Receivables——Take Founder Motor Company as an exampleZhang Weihua(Business School of Jishou University, Jishou Hunan 416000)Abstract: Proper and reasonable account receivable management plays an important role in the development of the company. In this paper, according to the reference basis of Founder Motor Co., research is carried out. From the amount of accounts receivable, the ability to realize liquidity, and the daily management, the other company is conducting risk assessment to identify risks and encounter difficulties in making accounts receivable. In response to the solution to the current status of the company's business, Founder Electronics has realized scientific and effective management of the accounts receivable management on the enterprise, reducing the company's response to the economic crisis. Key words:Accounts receivable; risk control; risk identification; credit management2一、绪论企业中日常生产经营管理中最重要管理环节是应收账款，也表示企业上流动资产。卖家公司资金紧张是会影响公司大量资金被买方市场长期无利息占用，根据商务部门提供数据显示，每一年大型企业，中型企业因为缺乏信用带来经济亏损多亿元。在近些年时...
