从四川长虹巨亏看应收账款风险的控制

四川长虹上市10年来，首次出现亏损37亿元。其亏损的主要原因是企业采取赊销，无法收回应收账款。赊销可以使企业扩大销量。降低存货。同时又使企业形成大量应收账款。应收账款的存在使企业面临无法收回货款造成坏账损失的风险。企业应从应收账款的事前控制，应收账教信用政策的制定，应收账款的日常控制。加强对应收账款的管理。使其既能给企业带来效益。同时又能降低风险，使企业利润最大化。

The Controle Measures of The Receivable Accounts from the Huge Loss in Sichuun Changhong Group

Sichuan Changhong Group incurred a loss of 3.7 billion RMB yuan for the first time after it came to the stock market. The vital cause was that the enterprise sold its products on credit and could not collect its receivable accounts. Credit sale enables an enterprise to decrease its sales and reduce its stock; however, it also brings the enterprise many receivable accounts, which make the en- terprise unable to collect its payment for goods and expose the enterprise to risks of bad debt loss. Enterprises should strength the management of receivable accounts by means of daily and preventive controlling and making corresponding credit policies in order to make the receivable accounts bring enterprises benefit and at the same time reduce possible risks and maximize their profits.