摘要
基于传统财务观点将财务风险简单地归纳为企业资金链断裂主导因素的误解,针对上市房地产公司转型发展中地产业务应收账款总量难控、风险日益突出并由此牵引出公司债务负担加剧、债务风险日益突出的客观实际,采用逻辑推理、因素分析、归纳演绎等方法,概要分析了应收账款风险的创新含义,总结了上市房地产公司常见的应收账款风险类型及其危害,构建出应收账款风险控制体系,重点研究了上市房地产公司防御和控制应收账款风险的强有力措施。
Based on the traditional financial point of view which is some kind of misunderstanding,the financial risk is summed up as the leading factor of the breakage of the enterprise capital chain,In view of the fact that in the transformation and development of listed real estate companies,the total amount of accounts receivable in the real estate business is difficult to control and the risk is becoming more and more prominent which then lead to increased corporate debt burden and increased debt risk,in this paper we use the methods of logical reasoning,factor analysis,induction and deduction to analyze the innovative meaning of accounts receivable risk,summarize the common risk types of accounts receivable and and their hazards for listed real estate companies,construct the accounts receivable risk control system,and focus on the strong measures of defense and control of accounts receivable risk for listed real estate companies.
作者
王巍
Wang Wei(College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319)
出处
《黑龙江八一农垦大学学报》
2021年第2期132-138,共7页
journal of heilongjiang bayi agricultural university
关键词
上市房地产公司
应收账款风险
风险责任控制
蓄意拖账风险
listed real estate companies
risk of accounts receivable
risk liability control
risk of intentional tardiness