应收账款风险及其对策刍议

市场竞争激烈，企业的风险意识不够。应收账款主要产生于商品交易过程中的商业信用。应收账款的过多占用，会造成企业的资金紧张，影响正常生产经营，同时还增加了企业发生坏账的机率。企业不得不增加贷款以弥补资金不足，从而增大企业的财务费用，增大资产负债率。其后果是企业的大量利润转为利息支出，企业经营可能陷入支付困境，甚至使企业资不抵债，最终导致破产。     

施工企业应收账款管理

市场经济就是信用经济。随着市场经济的发展，企业应收账款数额普遍明显增多，应收账款的管理已经成为企业经营活动中日益重要的问题。由于施工企业生产经营的特殊性，普遍存在应收债权比重高，资金压力大的问题。因此，企业必须采取切实可行的措施，制定合理有效的管理办法，做好应收账款的管理工作，以保证应收账款合理占用水平和应收款安全，尽可能减少坏账损失，降低企业经营风险。     

怎么减少企业坏账损失

市场经济条件下，应收账款作为一种信用手段和营销策略，能够有效提高企业竞争能力，从而提高企业经济效益。但是，应收账款如果数额过大，收回时间拖延过长，就势必会造成坏账、呆账，影响企业经营的资金周转及其正常的经营活动。为此，必须采取有效措施对应收账款加以控制，努力减少坏账损失，降低企业风险。     

林业企业应收账款的管理控制

当前林业企业的应收账款长期占用了大量资金，使企业的生产经营陷入困境。本文对林业企业应收账款产生的主要原因进行了分析，进而提出了建立应收账款风险防范体系，建立并完善企业应收账款的管理控制机制的对策。     

加强应收账款管理提升企业竞争力

应收账款是指企业因赊销产品、商品或提供劳务而应向购货单位或接受劳务单位收取的应收款项,是企业因销售商品、提供劳务等经营活动所形成的债权,是企业流动资产的-一个重要项目。随着市场经济的发展，企业应收账款数额普遍明显增多，应收账款的管理已经成为企业经营活动中日益重要的问题。     

浅谈应收账款的管理对策

应收账款是指企业因赊销产品或劳务而形成的应收款项，是企业流动资产的一个重要组成部分。随着市场经济的发展，商业信用的推行，企业应收账款数额明显增多，对应收账款的管理已经成为企业经营活动中的重要问题。企业必须建立完善的管理制度，强化应收账款的日常管理。对应收账款的运行状况进行经常性分析、控制，加强对应收账款的账龄分析，及时发现问题，     

浅析林业企业应收账款管理

林业企业经营运行中普遍存在因赊销而发生大量的应收账款问题，而大量的应收账款占用，影响了企业资金周转速度，使资金的使用效率下降，从而影响企业经济效益。因此，强化产品销售中应收账款的管理尤为重要。     

当前企业应收账款管理研究

应收账款是企业流动资产的一个重要项目，是指企业因对外赊销商品或劳务而应向购货单位收取的款项。现代商业社会中，市场竞争日益激烈，越来越多的企业都面临“销售难，收款更难”的双重困境。积极而有效的应收账款管理将有利于加快企业资金周转，提高资金使用效率，也有利于防范经营风险，维护投资者利益，促进经济效益的提高，因此越来越多的企业已经意识到应收账款的重要性，应收账款管理已成为企业财务管理的一项重要内容。     

逾期应收账款对企业正常营运的影响

应收账款是企业与其他单位发生经济业务，尚未进行货款结算而应收未收的款项。随着市场经济的深入发展，国有企业重组、改制，许多企业的应收账款发生不良周转，逾期较多，甚至呆滞严重。近几年，收账比率逐步下降，坏账比率逐年上升，造成企业不良资产增多，资产流动性降低，严重影响了企业的正常经营。 　　1.逾期应收账款减少了企业正常经营所需的资金，这样就得增加银行借款或其他借款，随之增加了借款利息和筹资费用，加大了企业的财务费用，影响了企业收益。 　　2.应收账款回收较慢，应付账款随之增加，尤其是一些代销业务。由于资金…     

我国制造业上市公司应收账款质量管理

赊销在给制造型企业带来经济利益的同时,容易导致企业的应收账款周期较长,影响企业资金周转和正常的经营活动。本文通过对近三年制造业上市公司的应收账款规模以及回收速度进行分析,发现我国制造业上市公司应收账款质量存在的三个问题并找出原因所在。最后,针对如何提高我国制造业上市公司应收账款质量提出五项合理的建议。     

Flood risk management in Austria: Analysing the shift in responsibility-sharing between public and private actors from a public stakeholder's perspective

The frequency and magnitude of extreme weather events are expected to increase due to the effects of climate change and socio-economic development. Potentially higher flood risk, hence, triggered debate about a shift in flood risk management from mainly public to increasingly private involvement. So far, public flood mitigation schemes were standard modes to deal with flood hazards in many countries, including Austria. With high implementation and maintenance costs as well as substantial losses remaining, alternative management approaches have increasingly been discussed. This paper analyses the debate on shifting responsibilities in flood risk management from public to private actors and whether or not the current governance arrangement would accommodate this shift in the public-private divide. Based on qualitative research, we explicitly analyse this potential shift from an institutional perspective and not from the perspective of individual homeowners, taking the case study of Dornbirn (Austria) as an example. The results show that, firstly, the current governance arrangement hardly encourages property-level flood risk adaptation measures. Secondly, several factors stabilise the current governance arrangement and prevent a shift in the public-private divide. Although the need for an increased sense of responsibility among private actors seems to be evident among interviewees, strong historical narratives and adaptive expectations lead to a society seeing public authorities to be responsible for flood risk management and trust their expertise as well as the technical flood infrastructure. However, such areas of expertise and law are fragmented and therefore impede a redistribution or enforcement of responsibilities. Furthermore, fixed costs delay a shift in the public-private divide as the traditional engineering approach (i.e. structural measures) is predominant with high investments in the current system but limited investment in risk communication to raise awareness. Yet, a shift towards sharing responsibility might contribute to flood risk management for risks to remain manageable.     

修正损失率的溃坝洪水经济损失评估方法研究

为提高溃坝洪水经济损失评估的精度,研究分析了已有的溃坝洪水经济损失评估方法,提出运用损失率模型评估溃坝洪水经济损失时,应考虑溃坝洪水的特性,对损失率进行必要修正。除了考虑淹没水深和历时因素外,还定量地分析了溃坝洪水流速和预警时间对损失率的影响,对溃坝洪水进行影响分区,通过建立流速修正系数以及预警时间修正系数对损失率进行修正,并以刘家台水库为例进行了实例论证。结果表明,采用损失率修正模型可以更准确地评估溃坝洪水造成的经济损失。     

区域现代化对太湖流域水利发展的推动作用

分析长江三角洲区域现代化对太湖流域水利发展的推动作用。提出流域水利发展的方向:提高防洪能力,拓展水利产业的业务范围,迎合体制改革与流域统一管理的趋势,积极推进水权、水市场的改革,充分利用区域城市化、经济一体化、科技人才领先以及区域文化的条件,并与之相适应。     

Water safety and spatial development: An institutional comparison between the United Kingdom and the Netherlands

The Netherlands and the United Kingdom are known for their different traditions of river flood risk management, which is reflected in their respective institutional frameworks. Whereas the Dutch have focused almost exclusively on reducing the probability of flooding by defining high safety standards, British flood managers are known for their propensity to influence spatial planning decisions as a means to reduce the potential impacts of flood events. This paper scrutinizes this alleged major difference in institutional arrangements and planning practices, so as to evaluate the room for elements of the risk approach in the Netherlands. Using Ostrom's IAD framework, we analyze the rules-in-use in two cases in which a new hospital is being planned in a flood-prone area. It will be shown that in spite of some important differences observed in the rules-in-use, the Dutch institutional configuration has absorbed several elements of the risk approach, and displays a higher similarity in planning practice to the UK than expected. It thus seems that Dutch flood risk management is gradually evolving into the direction of a more integral approach to water safety in spatial planning.     

基于SEM的公众洪灾风险认知水平评估——以景德镇市为例

客观、准确评估公众洪灾风险认知水平将有助于提高公众参与积极性。基于保护动机理论框架,从灾前准备意识、灾中应对意识以及灾后恢复意识三方面构建评估体系,以景德镇市为例,建立公众洪灾风险认知的结构方程模型,基于路径系数评估了洪灾风险认知水平。结果表明:洪灾风险认知受灾前准备意识和灾中应对意识的直接影响,灾后恢复意识则产生间接影响,灾前准备意识对洪灾风险认知的影响程度最高;评估指标贡献率上,住宅内部损失经历的贡献率最高,应急物资准备意愿、防洪演练参与意愿的贡献率均超过4%;洪灾风险认知评估结果上,女性的风险认知水平高于男性;青年、老年人群风险认知水平较低。     

A fine-scale spatial analytics of the assessment and mapping of buildings and population at different risk levels of urban flood

Nowadays, urban flooding is becoming a severe issue in most of the developing and developed countries. The growth of the urbanization rate is also increasing, and the United Nations (UN) projected that 68 % of the world’s population would live in urban areas by 2050. People tend to migrate from rural to urban areas, which expose them more vulnerable to urban floods. The flood-related damages and deaths are increasing every year globally. Using the Birmingham city, Alabama (AL), USA as the study area, the objective of this research is to assess potential damage risks due to flood exposure of buildings and population in an urban area. Different social and environmental factors influence urban floods in an urban area. This paper considered elevation, slope, flow accumulation, land-use, soil types, and distance from the river as significant influential factors to urban flooding. The flood risk model hence can be developed by using an integrated GIS and cartrographic approach, in which we assessed and assigned weights to these factors and formed a GIS risk assessment model, which shows the level of flood risks in the floodplain areas of Birmingham and quantifies and maps both commercial buildings, home buildings, and populations’ exposed to flooding risks. This study found that the Valley Creek area is the highest flood risk zone in Birmingham, and about 48.85 percent of Valley Creek’s floodplain area will face very high flood risk. The findings further reveal that total number of 5602 people are living in high and very high flood risk zones in Birmingham that approximates 44.04 % of the total population in this floodplain area. The physical vulnerability is also assessed, and findings suggest that the Valley Creek zone has the highest percentage of residential (i.e., 56.14 %) and commercial (i.e., 75.34 %) buildings located in very high flood risk areas. Our study providing a GIS risk assessment approach to locating and mapping the areas, buildings, and populations from the most to the least at risks with a fine spatical scale for urban flood risk management. The numbers of vulnerable buildings and populations within each risk category are quantified and their distributions are mapped. Therefore, revealing population’s and buildings’ risks and their geographic information, this flood risk assessment can help local governments and communities prepare better to take actions against future urban flood events in Birmingham, and this integrated GIS and cartographic analysis for fine flooding assessments can be applied to other urban areas for flood mitigation and risk management.     

基于GIS和RS的蓄滞洪区和谐发展的技术路线

应用遥感与地理信息系统技术构建基于GIS模型的蓄滞洪区空间数据库,对蓄滞洪区内的基础地理数据进行存储、管理,并对空间数据进行可视化和空间分析等操作;运用RS技术对蓄滞洪区内的土地利用、生态环境变化等情况进行动态监测,建立蓄滞洪区发展指标体系;探求蓄滞洪区的和谐发展模式,为蓄滞洪区的可持续发展提供科学依据。     

基于WSR的区域排水权分配影响因素研究

为了进一步减少防洪损失、解决区域排水纠纷问题,在界定排水权内涵的基础上,研究得出排水权具有强制性、排他性、可交易性、可变性和紧迫性。利用WSR系统方法论构建了排水权分配的WSR分析框架,认为排水权的分配受物理因素、事理因素和人理因素的影响,并分析了多种因素在分配过程中的角色,进一步构建了排水权分配影响因素的指标体系。研究有利于实现排水权有效配置驱动因素的系统化、层次化梳理,为实现排水权的合理分配与防洪决策的进一步优化提供有效依据,对于保障防洪安全、实现社会公平与区域均衡发展具有重要的支撑作用。     

Quantifying land-use change impacts on the dynamic evolution of flood vulnerability

Recently, dramatic flood disasters have occurred incrementally in several regions of the world. Land-use change as one of the main affecting factors becomes a key component in flood risk management. This study strives to deal with quantifying how changes in land use to affect the dynamic evolution of flood vulnerability. The floodplains of Wuhan, which are located in the Yangtze River Basin, have been selected as an example. In this paper, we use GIS to gather different historical geometric data as sources of land-use information. By proposing the Simpsons-dominance index and location index to analyze the characteristics of land-use changes, and building a quantitative model to measure flood vulnerability, a series of flood vulnerability maps demonstrate differential flood vulnerability of floodplains of Wuhan in three inundation scenarios and four historical periods. Finally, the non-parametric correlation is used to reveal the interactive effect of land use and flood vulnerability. Based on this study, comprehensive flood disaster management strategies for land-use planning are proposed for government decision-makers to reduce the flood vulnerability of Wuhan in future.     

漳卫南运河德州市城区段防汛形势分析与对策

漳卫南运河是海河流域南部防洪骨干水系,担负着保护京津的防汛职责;而素有"神京门户"的德州市,扼据漳卫南运河四女寺枢纽及其下游的减河、岔河、南运河三条河流。采用辩证思想,论述在城市化进程中,既要利用原有河道美化城市,更要牢固树立"安全第一"的防汛思想。就漳卫南运河德州市城区段在利用河道美化城市的过程中,出现的人河争地、跨河工程、景区建设以及防汛队伍建设等方面出现的诸多问题展开分析,提出从信息工程、分洪工程、堤坝工程等工程措施和防汛队伍建设、防汛安全宣传教育等非工程措施方面寻求解决对策。