企业应收账款风险的衡量与防范

企业之间为了争夺更多的市场份额,采用了赊销的手段,产生了许多的应收账款,再加之企业本身内部控制不够完善,使得其资金周转较为困难。本文针对应收账款的形成原因进行分析,着重研究了企业应收账款风险评估的具体方法,并且提出应收账款风险的防范措施。

How to Evaluate and Manage Accounts Receivable Risks of Enterprises

Under the pressure of competition for market share, enterprises usually choose to extend commercial credit to customers, which is known as accounts receivable and defined as a short term claim due to sales on credit. This practice may cause financial difficulties for enterprises fail to improve their internal management. Based on the analysis of the causes of accounts receivable, the paper studies on the concrete methods on risk evaluation of an en- terprise＇s accounts receivable and comes up with measurements to guard against those risks.