| 我国企业应收账款风险的成因分析及其防范措施 |
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| 引用本文： | 黄小兵.我国企业应收账款风险的成因分析及其防范措施[J].科技广场,2010(12). |
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| 作者姓名： | 黄小兵 |
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| 作者单位： | 宜春市财政局,江西,宜春,336000 |
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| 摘 要： | 文章分析了应收账款风险产生的原因,指出产生应收账款风险的原因有销售部门与财务部门有效沟通及协调不足、企业内部激励机制单一,企业法律保护意识薄弱、催收方法不合理、减少存货、盲目追求片面的竞争,缺乏风险防范意识、信用管理制度的缺失、财务会计制度的某些条款不尽合理、企业的经营目的不明确。针对以上应收账款形成风险的原因,本文提出了加强销售与财务的共同管理,结‘对’管理、建立完善的信用管理体系、建立赊销审批制度、采取合理的催款程序及方法、掌握客户债务的动态变化、规避不合理的财务制度、从企业管理的角度看应收账款等防范措施。
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| 关 键 词： | 应收账款 激励机制 信用标准 |
Analysis on the Risk of Enterprise Accounts Receivable and Its Preventive Measures |
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| Huang Xiaobing.Analysis on the Risk of Enterprise Accounts Receivable and Its Preventive Measures[J].Science Mosaic,2010(12). |
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| Authors: | Huang Xiaobing |
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| Institution: | Huang Xiaobing(Yichun Municipal Bureau of Finance,Jiangxi Yichun 336000) |
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| Abstract: | This paper analyses the causes of account receivable risk,and points out the reasons of account receivable risk generated sales department with the financial department and effective communication and coordination,internal incentive mechanism,not a single,enterprise legal protection consciousness weak,collection methods unreasonable,reduce inventory,blind pursue unilateral competition,lack of risk awareness,lack of credit management system,financial and accounting system of certain provisions of the irratio... |
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| Keywords: | Accounts Receivable Incentive Mechanism Credit Standards |
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