文档介绍：Abstract Inthe modern economy society, the most trade isbased on trade credit is the most efficient means of settlement inenlarging the 【【larket,reducing the who】e cost of the business,strengthening the power of petition, and etc. However, with the deVelopment ofthe trade credit, a serious problem of accounts receivable e豫erges. Because of selling on trust blindly, many corporations haVe got excessiVe accounts receivable,among which many are badand can not aresult, these corporations are lack of sufficient cash, and can not survive, in the end, they go bankruptcy. Many cases from home and overseas corporations indicate that the power of the riskof accounts receivable is startling in destroying the vitality of the corporations, Except forthe influence of macro economy conditions and the situation of the society credit, the most important reason for the corporations suffering from the risk of accounts receivable is the absence of contr01ling. Selling o兀credit can bri兀g the corporations a m筝毒莲萋萎蔓妻薯喜邑蕈囊i手睾手鼍i襞藿i蠢棼萋三i塞i垂聿}等譬茗i差薹粤?垂馨il誊兰藿;享享耋喜童蹙矍妻磊墼蠢薹|量量馨|}鎏誊专每;;孝圣量罨立茎同o;?皇量j毒追悟芝i冀孽;醇翼;羹割萋至娃函雾争莲稳望彗南H墓毒咎莲蔓奠珏!孽建霉i羹譬}{ 皚礙x characters ofthe c】 last, it constructs amodel based on the four parameters measuring the risk o兀 the accounts receivable. The corporations could measure the risk on Lheir accounts receivable termlv. and s。that they can adjust their credi tpolicy, enhance the 1evel。f management to their accounts receiVable, and aVoid the crisis causing by the dubious asset s. Keywords:accounts receiVabje:讯easur;ngthe risk:the ratjo of foss the duration of accounts receivabIe 庸收账款风险测定研究 1引言 ,企业之间的商品交易大都是建立在商业信用基础上,以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力,进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势。随着我国市场经济的纵深发展和各经济主体之间商品交易的社会化和竞争的日益加剧,以赊销为表现形式的商业信用就成为竞争的客观必然。然而,随着商业信用的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。一方面,有些企业缺乏风险意识,为了打开销路,急功近利, 在事先未对购货客户的资信情况作深入调查的情况下,人为的放宽信用尺度,向信用程度低、财务状况不好的客户赊销商品,增加了应收账款回收的难度;在应收账款的日常管理中没有采取行之有效的技术和方法,对应收账款的风险状况没有掌控。