浅谈应收账款的风险与控制

Discuss on the Risk and its Control of Account Receivables

计划经济向市场经济过渡、经营者的短期行为和管理不善、不注重商业票据结算等是产生应收帐款的主要原因。应收帐款造成企业资产负债率过高 ,贴现成本高 ,成本上升效益下滑等 ,给企业带来较大损失。为了加强对应收帐款的控制 ,应调整业绩考核指标 ,加强应收帐款的风险管理 ,加强客户的信用调查和监控 ,实行有效的资信管理与控制 ,并应采用商业票据结算 ,严格考核销售部门 。

The transition from plan economy to market economy, short-term action and mismanagement of operators and neglecting settling accounts with business notes and so on are the main reasons of the formation of account receivable The receivables cause the higher rate of assets debt and the higher discount cost, and increase the cost, decrease the benefits and bring the lots of loss to enterprises In order to strengthen the control of receivables, the check index on achievement should be adjusted, risk management of receivables, the credit research and inspection and control on customers should be strengthened, the effective credit management and control should be carried out, the business notes should be used to settle accounts, the distribution department should be checked strictly, the flexible and effectual measures for debts- receiving should be taken