应收账款的风险及其防范[开题报告+论文+外文及翻译+文献综述+任务书].rar

应收账款的风险及其防范[开题报告+论文+外文及翻译+文献综述+任务书]

15400字           25页

摘  要

应收账款已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。但我国大部分企业对应收账款的管理比较松散，应收账款管理意识比较淡漠，管理方式也比较单一，甚至有些企业根本没有意识去管理应收账款，管理者更没有采取应有的措施。绝大多数企业没有建立完善的信用管理机制，仍只对已经发生的坏账进行确认，这大大增加了企业的经营风险。专家学者从我国的具体国情出发，从多条路经进行深入研究，提出政策性的建议和实务改进的方法。制定合理有效的管理方法，做好应收账款的事先预防、监督回收等管理工作，以保证应收账款的合理占用水平和收款安全，尽可能减少坏账损失，降低企业经营风险。
关键词：应收账款 形成原因 风险控制和防范

 
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 录

中文摘要 I
英文摘要 II
一 引言 1
二 应收账款的风险表现形式 2
（一）坏账 2
（二）呆账 2
（三）拖欠货款 2
（四）放弃其它盈利机会的损失 2
三 应收账款的风险形成原因 3
（一）直接原因 3
（二）间接原因 3
（三）其他原因 4
四 应收账款对企业的影响 6
（一）增加企业资金占用额，降低资金使用效率，使企业效益下降 6
（二）加速企业的现金流出 6
（三）夸大了企业的经营成果，使企业存在潜亏或损失风险 6
（四）影响企业的营业周期 7
（五）增加了应收账款管理过程中的出错概率 7
（六）增加了企业资金机会成本损失 7
（七）应收账款不断增加，易造成企业过度举债 7
（八）贴现成本高，增加了大量的贴现费用 7
（九）以物易物相互抵账，成本上升效益下滑 8
五 应收账款的控制和防范 9
（一）内部管理 9
（二）信用管理 9
（三）制定有效政策 11
（四）其他防范 14
六 总结 17
参考文献 18
致谢 19