试论企业应收帐款的风险管理

在市场竞争日趋激烈的情况下,企业除了依靠产品质量、价格、售后服务、广告等增加市场份额之外,赊销也是一种重要的手段。但在传统的应收账款管理模式下,很多企业因为赊销陷入财务危机,甚至破产。而采用财务风险管理的一些经验对企业的应收账款进行风险管理,无疑是降低风险、避免危机的一个有效途径。

In the market competition intense situation,the enterprise besides the dependence product quality,the price,the post-sale service,the advertisement and so on increases the market share day by day,the selling on credit is also one important method.But under traditional account receivable management pattern,many enterprises,because sells on credit besets with a crisis finance,even goes bankrupt.But uses the financial risk management some experiences to carry on the risk management to enterprise's account receivable,without doubt is reduces the risk,to avoid a crisis's efficient path.