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近年来由于市场经济体制的改革、市场竞争的加剧,赊销、赊购已成为商品经济的一种基本形式,由此产生的应收账款已成为当代经济的基本特征。企业确保应收账款的足额回收,提供一个相对稳定的现金流量能有效地适应市场经济。本文分析了企业应收账款形成的原因及产生的风险,提出了应收账款风险管理的具体办法。一、应收账款风险管理的问题概述应收账款是企业在生产经营活动中由于销售商品、提供劳务而形成的应收款项,是企业短期投资的重要组成部分。应收账款产生的原因主要有以下三方面:①市场竞争的需求。激烈的市场竞争迫使企业将赊销作为扩大市场占有率的手段之一;
In recent years, due to the reform of the market economy system and the intensified market competition, credit sales and credit purchases have become a basic form of commodity economy. The resulting accounts receivable have become the basic characteristics of the contemporary economy. Enterprises to ensure full recovery of accounts receivable, to provide a relatively stable cash flow can effectively adapt to the market economy. This paper analyzes the reasons for the formation of corporate accounts receivable and the risks that arise, and puts forward specific measures for the management of receivables risk. First, the accounts receivable risk management issues Overview Accounts receivable is the accounts receivable in the production and business activities as a result of the sale of goods, providing services, is an important part of short-term investments in enterprises. Accounts receivable causes mainly in the following three aspects: ① market demand for the competition. Fierce market competition forces companies to use credit as one of the means to expand market share.