基于会计结算的第三方物流企业风险防范问题的研究

Study on Risk Prevention of TPL Enterprises Based on Accounting Settlement

第三方物流企业作为向市场交易双方提供专业化物流服务的企业,在目前物流市场交易环境、金融环境和竞争环境不够规范的情况下,其往来账款结算和信用销售存在着较大的风险。第三方物流企业会计结算中相关风险的防范和控制应从以下几个方面着手,从加强内部控制管理出发,重塑和优化会计结算的流程机制,构建有效的会计管理信息系统,外部上要对市场交易环境、竞争环境和金融环境的运行做好全面的分析、监控,强化会计结算的预测、核算和控制功能,从而对销售风险、资金结算风险和呆账坏账风险进行全面的防范和控制。

In this paper, we argued that to prevent and control the relevant risks in the accounting settlement of TPL enterprises, we should prcceed on the following aspects： first reinforcing enterprise interual control and restructuring and optimizing the process and mechanism of accounting settlement; establishing an effective accounting management information system and fully analyzing and supervising the operation of the market transaction enviromnent, competition environment and financial environment; and strengthening the function of the accounting settlement in forecasting, auditing and controlling to provide overall prevention and control of the sales risk, capital settlement risk and bad debt risk.