江淮汽車應收賬款風險管理研究

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摘要 在商品經濟進一步完善的今天，賒銷已成為企業(yè)拓展市場、擴大銷售、增強競爭力的重要手段。然而缺乏信用管理、盲目賒銷導致的應收賬款相關成本居高不下，企業(yè)流動資金周轉不靈，經營面臨窘境的情況屢見不鮮。因此必須加強對應收賬款的管理問題的研究，分析其風險成因，降低應收賬款風險。
本文參照了國內外的先進管理理論與方法，從事前、事中、事后三個階段構筑應收賬款風險管理系統(tǒng)，全方位、多層次的管控應收賬款風險。首先介紹應收賬款相關概念及風險管理理論基礎；然后對江淮汽車股份有限公司進行財務指標分析和賬齡分析，發(fā)現(xiàn)應收賬款管理問題，分析成因；最后從建立應收賬款風險管理系統(tǒng)的角度出發(fā)，提出了應收賬款管理的相關對策、建議。
本文提出建立一套適合我國企業(yè)的應收賬款風險管理體系,能夠使企業(yè)從一開始就做好應收賬款風險的識別與防范，一旦風險產生就要進行風險控制，并在此基礎上進行規(guī)避與轉移。做好應收賬款風險管理工作，對企業(yè)防范壞賬風險，減少三角債的發(fā)生，降低企業(yè)經營管理成本，保證企業(yè)正常運行的合理現(xiàn)金流量，改善企業(yè)自身在同行競爭的地位等都具有重要的實踐意義。
關鍵詞：應收賬款 風險管理 賒銷 信用評價

Research on risk management of enterprise’s accounts receivable—A Case Study of JAC
Abstract In the further development of commodity economy today, credit has become an important means of expanding markets, increasing sales and enhancing competitiveness. However, accounts receivable related costs resulting from credit blind and the lack of credit management are always high. The situation of corporate liquidity flow problems and the dilemma of operations are not uncommon. Therefore, we must strengthen the management of accounts receivable problems, analyze the causes of the risks, and reduce accounts receivable risk.
This article referring to the advanced management theories and methods at home and abroad, management and control the risk of accounts receivable from all-round and multi-level, build before, during, after three stages of the risk management system of receivables. First introduced receivables related concepts and risk management theory. Then analyzed the financial index and the aging of JAC automobile co., LTD,found receivables management problems, analyzed the causes. Finally, proposed relevant countermeasures and recommendations for the accounts receivable management from the perspective of establishing risk management system of accounts receivable.
This paper proposes to establish an accounts receivable risk management system which is suitable to Chinese enterprises, it enables enterprises to identify and prevent the risk of accounts receivable form the beginning. Once the risk arising, risk control will be carried out, and evading and transferring will be on the basis of it. And the risk management of accounts receivable is of important practical significance to guard against bad debt risk of the enterprise, reduce the happening of the triangular debts, reduce the cost of enterprise management, ensure the cash flow that keep normal operation of the enterprise, and improve their own position in the peer competition.
Keywords: accounts receivable; risk management; credit; credit rating

目錄
引言 1
第一章 相關概述 2
1.1相關概念 2
1.1.1應收賬款概念 2
1.1.2應收賬款風險的概念 2
1.2應收賬款風險管理的內容 3
1.2.1事前控制——風險預防 3
1.2.2事中控制——風險應對 4
1.2.3事后控制——風險轉移 4
1.3應收賬款風險管理的目的及作用 4
1.3.1應收賬款風險管理的目的 4
1.3.2應收賬款風險管理的作用 5
第二章 江淮汽車公司應收賬款風險管理現(xiàn)狀分析 6
2.1公司簡介 6
2.2江淮汽車應收賬款風險管理現(xiàn)狀 6
2.2.1江淮汽車公司應收賬款財務指標分析 6
2.2.2江淮汽車應收賬款賬齡分析 7
2.3江淮汽車應收賬款風險管理中存在的問題 8
第三章 江淮汽車公司應收賬款風險管理問題的成因分析 10
3.1企業(yè)內部原因 10
3.1.1企業(yè)對應收賬款風險意識淡薄 10
3.1.2因內部控制不足導致的應收賬款管理不當 10
3.1.3發(fā)生壞賬時管控不力 10
3.1.4應收賬款回收方式單一，認識不足 11
3.2外部環(huán)境原因 11
3.2.1信用管理體系仍不完善 11
3.2.2商業(yè)競爭加劇 11
第四章 解決江淮汽車公司應收賬款風險管理問題的對策建議 12
4.1設立信用風險管理部門，加強風險管控 12
4.2建立客戶檔案 13
4.3完善客戶信用評價制度 13
4.4完善企業(yè)內部控制制度，實現(xiàn)對應收賬款動態(tài)管理 14
4.5創(chuàng)新思想，與時俱進，學習應收賬款回收新方法 14
結束語 16
參考文獻 17
致謝 19