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企业应收账款风险控制方法研究

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社会经济市场已由过去的卖方主导转变为买方主导。为了占据较大的市场份额,在激烈的市场经济竞争中处于主动地位,商业信用发挥着至关重要的作用。企业一般运用赊销的方法扩大销售量,但目前国内大多数企业对应收账款管理的重视程度和投入力度明显不足,相关信用规范、法律条文和法规的制定与执行尚不完善,导致应收账款的质量偏低,其中一部分应收账款产生呆账和坏账的风险,严重阻碍企业可供使用资金的周转和经营活动的正常开展。基于此,分析企业应收账款风险问题,探讨企业应收账款风险控制方法,保证企业资金具备较高的利用率和安全性。
Research on Risk Control Methods for Enterprise Accounts Receivable
The socio-economic market has shifted from being dominated by sellers to being dominated by buyers.In order to occupy a larger market share and take the initiative in the fierce market economy competition,commercial credit plays a crucial role.Enterprises generally use the method of credit sales to expand sales volume,but currently,the attention and investment in accounts receivable management in most domestic enterprises are clearly insufficient.The formulation and implementation of relevant credit standards,legal provisions,and regulations are not yet perfect,resulting in low quality accounts receivable,causing some accounts receivable to have the risk of bad debts and bad debts,seriously hindering the turnover of available funds and the normal operation of business activities.Based on this,analyze the risk issues of enterprise accounts receivable,explore methods for controlling enterprise accounts receivable risk,and ensure that enterprise funds have a high utilization rate and safety.

enterpriseaccounts receivablerisk controlmethod

邓健超

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日立电梯(中国)有限公司广西分公司,广西南宁 530000

企业 应收账款 风险控制 方法

2024

中国科技纵横
中国民营科技促进会

中国科技纵横

影响因子:0.102
ISSN:1671-2064
年,卷(期):2024.(8)