浅析港航企业应收账款风险的防范与控制

Protecting and Control of the Receivable Account's Risk in the Shipping and Port Enterprises

港航企业在成为公司制企业后,为了生存、发展、往往采取赊销措施去争夺市场。在实际工作中,往往会给企业带来风险。分析了港航企业应收账款管理中存在的风险和形成原因并提出了相应的防范和控制措施。

In order to consolidating and developing, the shipping and port enterprises often enlarge the market by selling on credit after their incorporating, which usually bring risk to the enterprise. This paper analyzes risks existing in the management of the receivable accounts and its reasons, and puts forward relative countermeasures.