企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)管理問題研究
——以xx道具設(shè)計(jì)制作有限公司為例

13000字

摘要 應(yīng)收賬款是企業(yè)重要的流動(dòng)資產(chǎn)之一，它參與企業(yè)的生產(chǎn)經(jīng)營活動(dòng)同時(shí)也起著重要的積極作用。隨著市場競爭的日趨激烈, 企業(yè)為了擴(kuò)大自己在市場上的占有份額，特別是在市場處于緊縮，資金匱乏的時(shí)候，往往利用賒銷的手段來進(jìn)行促銷，這對企業(yè)開拓新市場，銷售新產(chǎn)品具有非常重要的意義，隨著這種銷售方式的擴(kuò)大，企業(yè)的銷售量理所當(dāng)然的得到提升，但它所造成的后果也是非常嚴(yán)重的，大量的應(yīng)收賬款成為呆賬、壞賬，造成了企業(yè)資金流緊缺，影響到企業(yè)發(fā)展，甚至已經(jīng)成為決定企業(yè)生死存亡的關(guān)鍵因素。采用有力的措施，做好應(yīng)收賬款的風(fēng)險(xiǎn)管理，最大程度的減少損失，以保證企業(yè)生產(chǎn)經(jīng)營的正常運(yùn)行，保證企業(yè)的經(jīng)濟(jì)利益的提高，這是企業(yè)最急需解決的問題之一。所以企業(yè)必須對應(yīng)收賬款進(jìn)行仔細(xì)系統(tǒng)的風(fēng)險(xiǎn)管理和控制。
基于此，本文擬通過闡述應(yīng)收賬款風(fēng)險(xiǎn)的基本理論，以上海邑通道具設(shè)計(jì)制作有限公司為例，簡述該企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)管理的現(xiàn)狀，分析其形成原因， 提出有關(guān)加強(qiáng)應(yīng)收賬款風(fēng)險(xiǎn)管理的建議。
本文主要分為三個(gè)部分，第一部分為應(yīng)收賬款及其風(fēng)險(xiǎn)相關(guān)理論概述，第二部分是以上海邑通道具設(shè)計(jì)制作有限公司為例進(jìn)行分析，第三部分是給出邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理的優(yōu)化措施及對國內(nèi)企業(yè)的啟示。最后對全文進(jìn)行總結(jié)。

關(guān)鍵詞：應(yīng)收賬款，風(fēng)險(xiǎn)管理，賒銷，信用


Research on Risk Management of Account Receivable
——Take Hooyigroup as An Example
Abstract：Accounts receivable is one important part of current asset in the company, it is involved in the production and operation activities and plays an important positive role. With the increasingly fierce market competition, in order to expand their share of the market share, especially when the market is tightening or enterprises are lack of funds, they often use credit means to carry out promotion, which is used to open up new markets and sell new products for businesses, with the expansion of such sales methods, sales of enterprise for granted may be raised, but the consequences it causes is very serious, a large number of debts become bad debts, and bad debts will results in the enterprise capital flow shortage, affecting the development of enterprises, and even has become a key factor in determining the survival of the enterprise. Adopt effective measures, proper risk management of accounts receivable, maximum degree of reduction of losses, in order to ensure the normal operation of production and operation, to ensure improved economic interests of enterprises, which is one of the company's most urgent problems. Therefore, Based on this, this paper by taking the basic theory of accounts receivable risk to Shanghai Hooyigroup for example, outlined the status of the enterprise risk management, accounts receivable, analyze its causes, and made their relevant recommendations to strengthen risk management of accounts receivable.
This paper is divided into three parts. the first part of the receivables is the related risks of theory, the second part is Shanghai Hooyigroup with an example of analysis, and the third part of the town is about the suggestions the company should use to optimize measures receivable risk management and Implications for domestic enterprises. Finally, we end the article with a summery .
Keywords: accounts receivable, risk management, sale on credit, credit

目 錄
引 言 1
第一章 企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)管理的理論概述 2
1.1相關(guān)概念 2
1.1.1應(yīng)收賬款概念 2
1.1.2應(yīng)收賬款風(fēng)險(xiǎn)概念 2
1.1.3應(yīng)收賬款風(fēng)險(xiǎn)對企業(yè)的影響 3
1.2企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)管理的內(nèi)容 4
1.2.1應(yīng)收賬款風(fēng)險(xiǎn)識別 4
1.2.2應(yīng)收賬款風(fēng)險(xiǎn)評估 5
1.2.3應(yīng)收賬款風(fēng)險(xiǎn)控制 5
第二章 應(yīng)收賬款風(fēng)險(xiǎn)管理的案例分析 6
2.1邑通公司概況 6
2.2邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理現(xiàn)狀 6
2.2.1應(yīng)收賬款風(fēng)險(xiǎn)管理——事前評估 6
2.2.2應(yīng)收賬款風(fēng)險(xiǎn)管理——事中控制 7
2.2.3應(yīng)收賬款風(fēng)險(xiǎn)管理——事后跟蹤 7
2.3邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理中的問題 8
2.3.1應(yīng)收賬款風(fēng)險(xiǎn)管理意識淡薄 8
2.3.2應(yīng)收賬款風(fēng)險(xiǎn)管理制度不健全 8
2.3.3缺乏對逾期應(yīng)收賬款的強(qiáng)有力的催收方法 9
2.4 邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理問題的成因 10
2.4.1企業(yè)外部原因 10
2.4.2邑通公司內(nèi)部各方面原因 10
第三章 邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理的優(yōu)化措施及啟示 13
3.1邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理的優(yōu)化措施 13
3.1.1建立客戶管理檔案對客戶進(jìn)行資信評價(jià) 13
3.1.2制定最佳收賬政策 13
3.1.3 完善邑通公司內(nèi)部獎(jiǎng)懲機(jī)制 13
3.1.4 嚴(yán)格執(zhí)行邑通公司應(yīng)收賬款內(nèi)部控制制度 14
3.2從邑通公司應(yīng)收賬款風(fēng)險(xiǎn)管理中得到的啟示 14
結(jié) 論 15
參考文獻(xiàn) 16
致 謝 18