應(yīng)收賬款的風(fēng)險(xiǎn)及其防范[開題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書]

15400字           25頁

摘  要

應(yīng)收賬款已經(jīng)成為企業(yè)擁有的一項(xiàng)很常見且非常重要的資產(chǎn)，其安全與否直接影響著企業(yè)的可用資源及損益情況。但我國大部分企業(yè)對(duì)應(yīng)收賬款的管理比較松散，應(yīng)收賬款管理意識(shí)比較淡漠，管理方式也比較單一，甚至有些企業(yè)根本沒有意識(shí)去管理應(yīng)收賬款，管理者更沒有采取應(yīng)有的措施。絕大多數(shù)企業(yè)沒有建立完善的信用管理機(jī)制，仍只對(duì)已經(jīng)發(fā)生的壞賬進(jìn)行確認(rèn)，這大大增加了企業(yè)的經(jīng)營風(fēng)險(xiǎn)。專家學(xué)者從我國的具體國情出發(fā)，從多條路經(jīng)進(jìn)行深入研究，提出政策性的建議和實(shí)務(wù)改進(jìn)的方法。制定合理有效的管理方法，做好應(yīng)收賬款的事先預(yù)防、監(jiān)督回收等管理工作，以保證應(yīng)收賬款的合理占用水平和收款安全，盡可能減少壞賬損失，降低企業(yè)經(jīng)營風(fēng)險(xiǎn)。
關(guān)鍵詞：應(yīng)收賬款 形成原因 風(fēng)險(xiǎn)控制和防范

 
ABSTRACT

Accounts receivable has become a very common and important asset enterprise owned. Its security directly affects the enterprise's available resource and the profit and the loss. However, most companies' management of accounts receivable is loose in China, relatively with the indifferent sense, and the monotonous management style. Even some companies have no sense to manage accounts receivable, and managers also do not pay needed attention. Most companies still do not establish a perfect system of credit management, and only recognize the bad debts that have occurred. Then the business risk has been greatly increased. According to China's specific national conditions, experts and scholars have made some policy recommendations and guidance to improve practice, mainly by the more in-depth research started from multi ways and means. By developing reasonable and effective managing methods, prior prevention and  supervision, recycling and so on management work, we can easily reach the goal of ensuring the reasonable occupancy level of accounts receivable and collection security, minimizing bad debt losses，and reducing business risk.
Keywords: Accounts receivable；Causes；Risk control and prevention

目 錄

中文摘要 I
英文摘要 II
一 引言 1
二 應(yīng)收賬款的風(fēng)險(xiǎn)表現(xiàn)形式 2
（一）壞賬 2
（二）呆賬 2
（三）拖欠貨款 2
（四）放棄其它盈利機(jī)會(huì)的損失 2
三 應(yīng)收賬款的風(fēng)險(xiǎn)形成原因 3
（一）直接原因 3
（二）間接原因 3
（三）其他原因 4
四 應(yīng)收賬款對(duì)企業(yè)的影響 6
（一）增加企業(yè)資金占用額，降低資金使用效率，使企業(yè)效益下降 6
（二）加速企業(yè)的現(xiàn)金流出 6
（三）夸大了企業(yè)的經(jīng)營成果，使企業(yè)存在潛虧或損失風(fēng)險(xiǎn) 6
（四）影響企業(yè)的營業(yè)周期 7
（五）增加了應(yīng)收賬款管理過程中的出錯(cuò)概率 7
（六）增加了企業(yè)資金機(jī)會(huì)成本損失 7
（七）應(yīng)收賬款不斷增加，易造成企業(yè)過度舉債 7
（八）貼現(xiàn)成本高，增加了大量的貼現(xiàn)費(fèi)用 7
（九）以物易物相互抵賬，成本上升效益下滑 8
五 應(yīng)收賬款的控制和防范 9
（一）內(nèi)部管理 9
（二）信用管理 9
（三）制定有效政策 11
（四）其他防范 14
六 總結(jié) 17
參考文獻(xiàn) 18
致謝 19