飞乐水泥制品厂应收账款风险控制及管理对策探究摘要近年来，中国经济稳步增长，市场竞争日趋激烈。通过信贷销售的产品越来越多，应收账款的数量越来越多，偿还债务所需的时间越来越多，而且失去公司付款的风险甚至更高。这将使公司的内部资本周转相对困难。此外，根据中国目前的发展情况，有必要改进适当的信用体系的评估和建设，这可能导致对不良贷款的有机认可，从而导致重大的财务风险增加，从而有效管理债务是公司的重要组成部分，可以在一定程度上有效地管理风险。关键词：赊销审批；应收账款；风险控制ResearchonRiskControlandManagementCountermeasureofAccountsReceivableinFeileCementProductsFactoryABSTRACTInrecentyears,China'seconomyhasgrownsteadilyandmarketcompetitionhasbecomeincreasinglyfierce.Moreandmoreproductsaresoldthroughcredit,thenumberofaccountsreceivableisincreasing,thetimerequiredtorepaydebtisincreasing,andtheriskoflosingcompanypaymentsisevenhigher.Thiswillmakethecompany'sinternalcapitalturnoverrelativelydifficult.Inaddition,accordingtoChina'scurrentdevelopment,itisnecessarytoimprovetheevaluationandconstructionofanappropriatecreditsystem,whichmayleadtoorganicrecognitionofnon-performingloans,resultinginsignificantfinancialrisks,sothateffectivemanagementofdebtisanimportantpartofthecompany.Riskcanbemanagedtosomeextenteffectively.Keywords:creditapproval;accountsreceivable;riskcontrol;目录引言..............................................................................................................................1相关理论概述..............................................................................................................1.1应收账款风险相关理论..........................................................................1.1.1应收账款风险理论......................................................................1.1.2应收账款风险表现及影响..........................................................1.2信用风险相关理论..................................................................................1.2.1信用与信用管理..........................................................................1.2.2应收账款与信用管理的关系......................................................2飞乐水泥制品厂应收账款风险管理的现状分析......................................................2.1飞乐水泥制品厂简介..............................................................................2.2飞乐厂应收账款管理现状......................................................................2.2.1应收账款占流动资产的比例分析..............................................2.2.2拖账与坏账风险..........................................................................3飞乐厂应收账款风险管理存在问题及原因分析......................................................3.1飞乐厂应收账款风险管理存在的问题....................................................3.1.1客户信用管理制度不规范..........................................................3.1.2应收账款风险缺乏动态监测......................................................3.1.3管理不能职责划分不明确..........................................................3.1.4赊销审批流程不规范..................................................................3.1.5欠款催收能力不足......................................................................3.2飞乐厂应收账款风险管理存在问题的原因..........................................3.2.1未严格要求进行客户信用品质的信息的收集..........................3.2.2管理目标不合理，...
