企业应收账款风险预警体系的构建

随着全球经济一体化的发展,商业竞争愈加激烈,应收账款的增加将成为拓宽市场、增加竞争力的必然趋势。应收账款的增加势必会导致其风险的加剧,及时准确地对应收账款风险做出预警,是规避风险的有效途径。本文从分析应收账款预警体系构建的必要性及预警体系应具备的功能入手,认为应收账款风险预警体系应包括预警防范和预警处理,预警防范侧重于日常的跟踪监控与事前发现“警情”;预警处理着力于处理“警情”,是事后的处理系统。

The Construction of the Warning System of the Receivable Risk of Corporates' Accounts

Because of the integral development of the global economy,business competition becomes more and more vehement.It is an inevita- ble trend that the increasing accounts receivable opens a wider market and strengthen the competitiveness.But,along with the increment of the accounts receivable,the risk with its existence is also increasing continuously.It is a valid path to evade risk by doing an early warning timely and accurately.This text starts with the necessity and functionality of the setting up with early-warning system of the accounts receivable.The author thinks the early-warning system should include an early warning guard and an early disposal.The early-warning guard lays particular emphasis on trailing,supervising and discovering alert beforehand on a daity basis.The early-warning disposal puts effort to handle“alert”and it is the disposal system after the event.