摘 要：在现代商品经济中,企业之间的商品交易大都是建立在商业信用基础上,以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力,进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势;然而,随着信用经济的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业因为盲目赊销,其应收账款居高不下,呆账和坏账比例逐年升高,利润下降,甚至连年亏损、经营难以继续,最终被迫破产或被重组。
关键字:应收账款、应收账款风险、信用、防范于控制
A Study on Management of Corporates' Accounts Receivable Risk
Abstract: In the modern economy society, the most trade is based on credit. The trade credit is the most efficient means of settlement in enlarging the market, reducing the whole cost of the business, strengthening the power of the competition, and etc. However, along with the continuous developing of the credit economy, the problem of accounts receivable of corporates is also increasingly rigorous because of credit sale. Because many corporates blindly sale on credit, their accounts receivable are high, reducing the whole profit of the business.
Key word: accounts receivable, accounts receivable risk, credit,prevention and control .下载本文
