应收账款信用风险的防范与控制研究 毕业论文精选.docVIP

毕业论文 题 目： 学 生 姓 名： 学 号： 指 导 教 师： 专 业 年 级： 所在学院和系： 完 成 日 期： 答 辩 日 期： 应收账款信用风险的防范与控制研究 摘要 全球经济一体化的不断发展, 市场经济下各行业的企业间竞争越来越激烈。企业不得不积极开展各种各样的营销活动, 来增强企业在市场中的竞争能力。大多数行业为争取客户订单以赊销方式来扩大产品的市场占有率, 使用信用交易方式，却导致企业应收账款不断增多，销售人员催收不力，企业缺乏适当的应收账款信用风险的管理，使企业利润越来越小。应收账款信用风险防范和控制问题越来越成为影响和制约各行业发展的一个突出问题，要在应收账款的管理上不断下功夫，才能使企业在日趋激烈的竞争中处于优势的地位。因此, 对企业防范和控制应收账款的信用风险进行研究，并提出一些建议。 关键词：应收账款,信用风险,防范,控制,管理 Account Recievable Credit Risk Prevention and Control Abstract With the continuous development of the global economic integration and increasingly fierce competition between enterprises in different industries ,all enterprises had to actively carry out a variety of marketing activities to enhance the capacity of enterprises in market competition. Most industries orders for customers in credit way to expand the market share of the product, credit transactions, but causes the receivable account in enterprises with a growing, weak sales collection, lack of appropriate accounts receivable credit risk management, corporate profits are getting smaller. Account receivable credit risk prevention and control has increasingly become a prominent problem affecting and restricting the development of various trades, to continue work on the management of accounts receivable, in order to enable enterprises in the increasingly fierce competition in a dominant position. Therefore, on the prevention and control of account receivable of enterprises credit risk study and make suggestions. Keyword: accounts’receivable, credit risk, prevention, control, management 目 录 1.应收账款概述 1 1．1．应收账款的现状 1 1．2．应收账款的发展趋势 3 1．3．应收账款的管理面对的问题 6 1．3．1．盲目赊销，对客户的信用状况调查不够 6 1．３．２．应收账款的内部控制不严格，导致信用风险增大 6 1．３．３．对应收账款回收不力，收款的方法和程序不当，费用增加 7 2．应收账款的信用风险 8 2．1．应收账款的信用风险 8 2．2．企业应收账款