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| 浅析企业应收账款的风险及其防范措施 摘 要 目前，随着我国市场经济的发展，国家政策的变动，企业为了扩大销售，提高市场竞争力，赊销已经成为了多数企业的主要销售方式。这种运营方式给企业带来的影响就是应收账款的数额越来越高，使得企业资金运转的压力越来越大，管理难度逐渐增加，这就对企业应收账款的管理提出了更高的要求。应收账款是一把双刃剑，直接关系到企业的生存与发展，管理好应收账款可以帮助企业加快资金周转，提高资金使用效率，帮助投资者规避风险；但是很多企业对应收账款的管理不够重视，没有对其进行有效监督，那也将会给企业带来巨大的资金风险，影响企业正常的经营运转。那么如何提高企业对应收账款管理能力，降低企业财务风险就成为企业亟待解决的问题。本文从应收账款的定义出发，对企业应收账款的风险识别和导致风险存在原因进行分析，并对企业应收账款管理提出合理有效的对策，从而提高应收账款管理的质量，促进企业稳定可持续发展。 关键词：应收账款；风险识别；风险原因；解决对策 Abstract At present, with the development of China's market economy and the changeof national policies, credit sales have become the main sales mode for most enterprises in order to expand sales and improve market competitiveness. The influence of this mode of operation on enterprises is that the amount of accounts receivable is getting higher and higher,which makes the pressure on the operation of enterprises' capital more and more great, and the difficulty of management is gradually increasing, which puts forward higher requirements for the management of accounts receivable. Accounts receivable is a double-edged sword,which is directly related to the survival and development of enterprises. Good management of accounts receivable can help enterprises speed up capital turnover, improve the efficiency of capital use, and help investors avoid risks. However, many enterprises do not pay enough attention to the management of accounts receivable, without effective supervision,which will also bring huge capital risks to the enterprise, affecting the normal operation of the enterprise. Then how to improve the ability of enterprises to manage accounts receivable and reduce financial risks has become an urgent problem for enterprises to solve. This paper starts from the definition of accounts receivable,analyzes the risk identification of enterprise accounts receivable and causes the existence of risk,and puts forward reasonable and effective countermeasures for enterprise accounts receivable management, so as to improve the quality of accounts receivable management, promote the stable and sustainable development of enterprises. Key words: Accounts receivable Risk identification Risk reason Countermeasures 目 录 1引 言 1一、应收账款理论概述 1二、文献综述 1(一)国外文献综述 2(二)国内文献综述 2(三)发展趋势 2三、应收账款存在的风险识别 2(一)信用评估与管理能力欠缺 3(二)对应收账款缺乏足够的风险意识 3(三)应收账款管理制度不完善 3四、风险存在的原因分析 3(一) 信用政策制订不科学，规章制度形同虚设 4(二) 企业管理者对其不够重视，自身缺乏相关风险意识 4(三) 市场形成拖欠之风，企业面临严峻的信用挑战 4(四) 应收账款不断增加，易造成企业过度举债，增加贴现费用 5五、解决的对策建议 5(一)制定有效政策 5(二)内部管理 6(三)信用管理 6(四)其他防范 7六、结语 8参考文献 |
