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随着市场不断扩大,经济交流规模不断加大,我国企业之间竞争日益激烈,企业之间的合作也更加频繁。但是由于种种原因极容易导致企业资金流动出现问题,以至于出现坏账、呆账等情况,这种问题的出现直接影响了企业的正常运转,做好企业的应收账款风险管控就显得非常重要。基于此,本文主要阐述了企业应收帐款风险控制的必要性与重要性,分析了应收账款风险的成因,并对应收账款风险的防范进行研究。
As the market continues to expand and the scale of economic exchanges continues to increase, the competition among Chinese enterprises is getting fiercer and the cooperation among enterprises is also more frequent. However, due to various reasons, it is very easy for enterprises to have problems in capital flow so that bad debts and bad debts occur. This problem directly affects the normal operation of the enterprise. It is very important for enterprises to properly control the risk of accounts receivable. Based on this, this paper mainly elaborates the necessity and importance of controlling the risk of accounts receivable, analyzes the causes of the risk of accounts receivable, and studies the precautions against the risk of accounts receivable.