大连友诚国际贸易有限公司应收账款风险的成因及控制-会计系本科毕业论文.doc

摘 要 目前国际市场出现供大于求的现象，市场竞争激烈，很多贸易公司采取赊销的方式销售货物，来扩大市场占有率。这就导致了大量的应收账款难以收回，使企业经营陷入困境。应收账款风险管理就越来越重要了，如何实现应收账款的及时收回已经成为了各个外贸公司竞相研究的课题。也越来越重视对外贸企业应收账款的管理，本文正式以实现“应收账款风险的科学管理”为最终目标，首先在概述了应收账款风险的基本理论基础上，根据大连友诚国际贸易有限公司应收账款风险的自身情况和管理水平，找出其应收账款风险形成的主要成因，然后围绕着这些成因，从该公司信用制度和管理绩效为出发点，找出解决的对策，为其提出“应收账款风险的科学规范管理”的有效途径，最终实现使其应收账款风险降到最低。通过应收账款风险的对策，可以充分的降低该公司的坏账发生率，同时加快了资金的周转速度，为以后的生存和发展打下了良好的资金基础。 关键词：应收账款；风险；防范与控制 Abstract For the intense competition is dominating the international market with an oversupply phenomenon, many trading company take measures of credit sales to expand the market share, which, however, caused a lot of difficulties in collecting the receivables and consequently trapped these enterprises into operation predicaments. As the risk management of receivable is getting more and more important, no foreign trade company can afford a delay in researching the way of collecting receivables timely. At the same time, China is also attaching more and more importance to management of receivables of foreign trade companies. This article set implementing the scientific risk management of receivables as the ultimate objective. Firstly, having given a general overview on the risk of receivables as the basic theoretical principle, this article found out the main reasons that cause the trading enterprises receivables in Dalian U-Cheng International Trading Company limited ,according to its own case and management standard on risk of receivables. Then, centering on these reasons, the article gave feasible measures on the scientific standard risk management of receivables to solve the problems, and eventually sent the risk of receivables to the minimum. By adopting these measures, the enterprises can reduce the rate of bad debt by the farthest scale, and, at meanwhile, accelerate the capital turnover, which laid a good funding foundation for the future survival and development of the enterprises. Key words：Receivable；Risk；recaution and Control 目 录 摘 要 Abstract Ⅱ 绪 论 1 1应收账款风