企业应收账款风险管理

Risk Management of Enterprise's Receivable Accounts

应收账款管理是企业资金管理的重要组成部分,应收账款管理直接影响企业资金周转和经济效益.如何监控应收账款发生以及如何处理长期拖欠的应收账款等问题,已经成为企业管理中不容回避的一个重大课题.本文分析了现代企业应收账款管理中存在的问题和成因,给出了制定合理信用政策、加强坏帐管理、建立清欠机制和强化企业内部监管等应收账款风险管理的措施.

Accounts receivable management is an important department of enterprises finance management,it will influence the finance recycle and economic efficiency directly.Managing the relevant problems of accounts receivable has been a primary item inevitably.We analyze the relevant problems,and give some countermeasures to setting up the credit policy,controlling the bad debts,constructing the payment institutions,and strengthening the interior management.