集团管控视角下应收账款风险管理体系建设研究

The research on the risk management system of accounts receivable under the perspective of group control

以集团管控的视角,按照"为什么"、"是什么"、"做什么"、"怎么做"的逻辑递进关系,逐层阐述煤炭企业集团如何搭建一套完整的应收账款风险管理体系,以期为相关企业建立完善应收账款风险管理体系提供有益的借鉴。

To adapt to the current economic situation of coal industry,coping the practical needs for the coal enterprises to handle the increasingly prominent risk of accounts receivable,es-pecially the large group control coal enterprise should enhance their ability to resist risks through continuous innovation and transformation？？ This article aimed to demonstrate how to build a set of comprehensive management system of accounts receivable risk under the perspective of group control ,in accordance with the＂why＂,＂do what＂,＂how to do＂logic progressive relationship,in order to provide a useful example to establish a sound system of accounts receivable risk manage-ment for the other companies.