文档介绍：摘要
不良应收帐款造成企业资金紧张、成本上升、效益下滑等,给企业带来很大损失。于是,如何管好、用好和盘活应收帐款,以加强资金安全,提高资金使用效率,防范风险,已成为企业不容忽视的重要课题。本文采用财务管理和审计的一些方法来浅论应收帐款的风险的一些问题,本文介绍了应收帐款风险的含义、显示了应收帐款风险对企业的负面影响,分析了应收帐款风险产生的原因,着重论述了为防范应收帐款风险企业应采取的对策。为了加强对应收帐款的控制,企业应加强应收帐款的风险管理,可借鉴西方的管理经验和管理方式,树立风险管理观念,建立健全企业内部控制制度,结合本企业的实际情况,加强客户信用管理,明确有关部门和人员职责,加强监督,确保内部控制制度的有效实施,对应收帐款实施事前、事中、事后的全过程控制。也这样进行了科学的防范,才可使企业在市场竞争中既扩大销售,增加盈利,又使应收帐款风险尽可能地降到最低,从而使企业立于不败之地。
【关键词】应收帐款风险管理内部控制
Summary
The bad account receivable brings about enterprise fund tension,cost rises,beneficial result glides to wait,brings very big loss ,how to uses well and revitalizing an account receivable,to reinforce fund safety,to improve the fund availability factor,to keep watch risk ,already e enterprise admitting of no the important problem main body of a book the ments on some problem of account receivable ing a little adopt financial control and auditing method,negative part having introduced account receivable risk import,having enumerated instructions responding to funds on account risk to enterprise affects the main body of a book,duplicate each other having be analyzing the cause that account receivable risk produces,having discussed the countermeasure adopting for keeping watch account receivable risk enterprise responding controlling reinforcing to the account receivable,enterprise should reinforce account receivable risk administration,may use west managerial experience and the concept managing way,setting up the risk administration for reference,build inside of perfect enterprise controlling system,union enterprise reality,sharpening customer credit manage,make clear that the department concerned and personnel duty,tighten supervision,ensure that the inside controls the system effective process control after the event in advance to account only have keeping watch having carried out science’s,may make enterprise gain a profit of in petition now that the marketing,expanding increases by just no