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摘要：应收账款是企业因对外销售产品或提供劳务等而应向购货或接受劳务的单位收取的款项。由于市场竞争日趋激烈，信用销售的广泛应用，使应收账款数额占流动资产和总资产的比重不断加大。应收账款的增加虽然可以扩大企业的经营规模，提高销售量和市场占有率，但大量应收账款的存在，降低了企业资金的利用效果，影响了营运能力，加大了企业的管理成本和坏账成本，给企业带来了潜在的财务风险。所以，企业需要加大对应收账款风险的分析和管理，强化管控力度。针对应收账款风险问题，本论文在对应收账款风险内涵和影响进行分析的基础上，对企业应收账款风险防范与控制措施进行研究。6364
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关键词： 应收账款；风险；防范；控制
The causes and control of accounts receivable risk
Abstract: Accounts receivable is a result of external sales of products or provide services, such as the purchase or acceptance of services to the unit to collect the money. Because of the increasingly fierce market competition, and the wider use of credit sales, so that the amount of accounts receivable and current assets accounted for the proportion of total assets increasing. Although the increase in accounts receivable can expand the size of the business, increase sales and market share, but the existence of a large number of accounts receivable, reducing the effect of the use of enterprise funds, the impact of the operating capacity, and increased management bad debt costs and costs to businesses of potential financial risks. Therefore, the companies need to increase the receivables risk analysis and management, strengthen the management and control efforts. According to accounts receivable risk problem, prevention and control measures of enterprise accounts receivable risk are studied which is based on analyzing the meaning and impact of receivables risk in this paper.
Keywords: accounts receivable; risk research; prevention; control
目录
绪 论 1
一、企业应收账款风险 2
(一）应收账款风险定义 2
（二）企业应收账款风险的表现 2
二、应收账款风险管理不善对企业产生的影响 3
（一）流动资金的大量占据给企业资金正常周转带来影响 3
（二）虚增经营成果增加企业的经营风险 3
（三）一定时间内收入与支出的不相符使企业增加损失 3
（四）企业机会成本的增加 3
三、应收账款风险的成因 4
（一）从销货方分析应收账款风险的成因 4
1、企业的经营观念尚未转变 4
2、收款考核制度尚未建立和完善 4
3、企业内部激励机制单一、不灵活、不健全 4
4、应收账款缺少系统化、科学化的管理 4
5、内部控制制度执行不严，造成应收账款不实 5
6、商业信用欠缺 5
7、法律文权意识薄弱 5
（二）从购货方分析应收账款风险的成因 6
1、购买方暂时未能付款 6
2、购买方无法付款 6
3、购买方有款不付 6
（三）从其他方面分析应收账款风险的成因 6
1、市场竞争机制给企业带来的销售压力 6
2、信息不对称对企业应收账款的影响 6
四、应收账款风险的控制 7
（一）加强企业应收账款管理的宏观调控 7
1、国家应加强相关方面的立法 7