企业应收票据风险防范与应对措施.doc

企业应收票据风险防范与应对措施 毕 业 论 文 题目：应收票据风险防范与应对措施 学 院 学生姓名 学号 专 业 届别 指导教师 职称 二○一二 年 五 月 摘 要 近年来，为了在激烈竞争的市场上推销产品、占领份额，企业间赊销等交易方式日趋活跃。单一依赖于银行信用已经无法满足企业往来的需要，采用票据进行支付和资金清算的业务日益增多。 【关键词】应收票据 风险防范 应对措施 I Abstract In recent years, in order to sell products and occupy shares in a highly competitive market, transactions including credit behaviors between enterprises become increasingly active. It is not enough to meet the needs of business dealings only by bank credit. More and more corporations use bills to make payments and liquidation of funds. This article is based on the related theory and literature home and abroad, following the rules of quot;asking the question-analyzing the question-solving the questionquot;, discussing the risk and prevention of notes receivable deeply. First, the paper points out the causes of notes receivable risk: 1. Policy; 2.economic market; 3.The companies’ own internal controlling and credit management. Secondly, this paper summarizes the types of notes receivable risk: 1.The risk of authenticity; 2. The risk of operational errors; 3. The risk of poor management; 4.The risk of exchange losses. Finally, The paper put forward some corresponding solutions in connection with the risk of notes receivable: 1.Check the notes’ authenticity; 2.Improve the enterprise’ internal controlling; 3.Strengthen the management of the bills; 4. Reduce the exchange losses. This article proposed the way to deal with the risk prevention and management of notes receivable through studying the related questions in depth. 【Key words】Notes Receivable; Risk Prevention; Responses II 目录 0 前言 0.1 研究背景和意义 .......................................................................................................... 1 0.2 国内外研究现状 .......................................................................................................... 2 0.3 1.1 法律政策方面 ................................................