应收账款的风险管理

Risk Management of Accounts Receivable

目前,面对全球化的金融危机,国内同样也受到了极大的冲击,据统计表明,自2008年以来中小企业倒闭近10万家,国内大型企业特别是钢铁、汽车、有色等工业,出口业务萎缩,国内需求不畅,直接导致企业困难重重,举步维艰,大量的停产、限产、裁员……,在这种情况下对于每一个企业来说,应收账款的风险管理更显得尤为的重要。本文通过分析产生应收账款风险的原因,对企业生产经营状况的影响,并从企业销售产品的事前、事中、事后三个环节分别论述了应如何加强企业的应收账款风险管理。

Facing global financial crisis, China is also striken in a great deal. Many enterprises are bankrupted, exporting businesses are shrinked, domestic demand is not sound, many enterprises are in a great difficulties. Under such conditions, rick management of accounts receivable is of key importance. This article analyzes the reason why risks of accounts receivable occur, its impact on enterprise business operations and illustrates how to strenghen risk management of accounts receivables.