应收账款信用风险的防范以及企业对应收帐款的效控制和管理作者系别专业年级学号指导教师导师职称摘要在应收帐款管理中, 最重要的就是正确衡量信用风险。所谓应收帐款信用风险, 是指企业不能收回赊销商品的货款而发生坏帐损失的可能性。那如何对应收帐款信用风险进行防范和控制, 企业如何加强对应收账款的控制与管理?本文从信用政策的制定、内部控制、收帐管理,建立信用报告制度和开展信用保险等方面进行了有益的探索。关键词: 应收账款信用风险控制管理 Abstract In the management of accounts receivable , the most important is the right measure of credit risk . So-called accounts receivable credit risk , is an enterprise cannot recover the credit the payment of goods and the possibility of bad debt losses . How accounts receivable credit risk prevention and control , how to strengthen the control and management of accounts receivable ? This article from the credit policy formulation , internal control , accounts receivable management , establishing credit system and credit insurance and other aspects of the report a useful exploration . K eywords : accounts receivable credit risk control management 目录引言.............................................................. 4 一应收账款的含义及相关概念.................................... 5 二应收账款信用风险.............................................. 6 三制定合理的信用政策........................................... 7 (一) 确定适当信用标准,谨慎选择客户........................................................ 7 2、评价客户资信程度................................................................ 8 3 、建立客户档案........................................................................... 8 (二) 制定和完善信用政策............................................................... 9 1 、现金折扣政策........................................................................... 9 2 确定信用期限............................................................................ 10 3 、实行信用额度制度................................................................. 10 四、加强应收账款的日常管理.................................. 11 (一)从组织上形成一个科学的信用风险防范、危机处置的管理机制..................................................................................................... 11 (二) 制订本企业货品销售标准................................................... 11 (三) 做好应收款的定期对账和债券确认工作.......................... 12 结论.......
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