应收账款管理及风险防范研究-映辉论文

本科生毕业论文

论文题目：_应收账款管理及风险防范研究 院(系)别 年级专业 学生姓名 学 号 指导教师 教师职称 定稿日期 答辩日期

上海金融学院教务处制

摘要：

由于客户、市场，外在因素以及内在的应收账款等诸多方面的存在的问题，很容易形成一推坏账。一旦出现一堆坏账，将会严重影响到企业的发展，甚至导致破产。本文将从理论和实践两个方面,以快递公司应收账款管理的实际情况为研究基础,研究应收账款的风险管理和通过对国内外应收账款进行比较分析,理清应收账款及其风险理论来源来确定其在公司风险管理中的标准，同时对公司应收账款管理问题以及在管理行业中的实际问题进行深入的探讨。本文从快递现行实际情况出发,分析其在现实发展过程中存在的风险问题，并提出相应的应收账款风险管理策略。

关键词：赊销 应收账款 风险管理

Abstract:

Due to customer, market factors, as well as accounts receivable and many other aspects of the existing problems, it is easy to form a bad debt. Once the bad debt occurs, it will seriously affect the development of enterprises, and even lead to bankruptcy. In this paper, from two aspects of theory and practice, in order to express the actual situation of the company's accounts receivable management as the research foundation, research on the risk management of accounts receivable. Through to domestic and foreign accounts receivable for comparative analysis, clear accounts receivable and sources of risk theory, identifies the criterion in the risk management of the company, at the same time the company accounts receivable management problems and practical problems in the management of the industry were discussed. Based on the actual situation of express delivery, this paper analyzes the risk in the process of real development, and puts forward the corresponding risk management strategies of accounts receivable.

Keywords: credit risk management of account receivable

目 录

目录

摘要： .............................................................................................................................................. 2 Abstract: ............................................................................................................................................ 3 前言 .................................................................................................................................................. 2 一、应收账款风险的种类及意义................................................................................................... 1

（一）应收账款风险的种类 ................................................................................................... 1 （二）应收账款风险的意义 ................................................................................................... 1 二、应收账款风险形成的原因....................................................................................................... 2

（一）月结客户准点回款率低 ............................................................................................... 2 （二）资金安全隐患大 ........................................................................................................... 3 （三）客户信用评价管理欠缺 ............................................................................................... 3 （四）客户信用预警机制不完善 ........................................................................................... 4 三、防范应收账款风险的对策....................................................................................................... 5

（一）提高月结客户准点回款率的管理流程 ....................................................................... 5

1.事前分析月结回款情况 ............................................................................................... 5 2.事中监控 ....................................................................................................................... 5 3.事后分析与监控 ........................................................................................................... 5 （二）非现金结算模式的推广 ............................................................................................... 5

1.加强自身制度建设 ....................................................................................................... 5 2.非现金结算推行 ........................................................................................................... 6 3.建立资金安全应急方案 ............................................................................................... 6 （三）客户信用评价管理新方案 ........................................................................................... 6

1.客户信用等级A B C D分类法 ................................................................................... 6 2.加强对销售人员的管理 ............................................................................................... 7 （四）建立对客户业务和信用状况的跟踪系统 ................................................................... 7

1.对客户业务和信用的异常变化提出预警 ................................................................... 7 2.部门互相配合做好事中控制 ....................................................................................... 8

结论 .................................................................................................................................................. 9 参考文献 ........................................................................................................................................ 10 致谢 ................................................................................................................................................ 11

前言

应收账款是企业因销售商品、产品或提供劳务而形成的债权,合理的应收账款对于企业扩大经营规模、提高销售量和市场占有率有很大的促进作用.从财务管理的角度,应收账款管理是一种企业资金的管理,良好的应收账款管理可以增加企业的现金流入量和加速企业资金周转,降低企业资金成本.但是企业赊销规模的扩大使得应收账款存在的风险不断扩大.注重对应收账款的风险防范能尽量减少企业坏账,对企业实现健康稳定发展具有重要的现实意义

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