从长虹巨额坏账看大企业对国际应收账款风险的治理

Risk Control of Large Firms' International Accounts Receivable by Analyzing Changhong's Huge Bad Accounts

随着国际市场的激烈竞争,赊销贸易成为大企业维持和扩大市场份额的重要手段,但是它导致国际应收帐款的呆帐风险加大,致使许多企业陷入经营困境。本文首先介绍了长虹被APEX公司欺诈的过程,然后剖析了导致我国企业面临国际应收帐款风险的原因,最后就控制国际应收帐款风险提出了一些个人见解。

Along with the intense competition in the international markets, sales on the basis of open account becomes an important measure to hold and expand the market share, but it will cause higher risk of bad account for international accounts receivable, which put the large firms in China into operational difficulties. Taking the example of how Changhong Co. , Ltd. was cheated by APEX, the reasons for the risk of international accounts receivable faced by China＇ s large firms were explored. In the third part some suggestions were given on lowering down the risk of international accounts receivable.