8612739_商学院201603140352卓冬梅.docx

企业应收账款的风险分析与防范措施摘要:当前，企业在市场竞争的影响下，为了提高市场占有率，信用赊销的方法受到了多个企业的欢迎，应收账款也随之产生。企业通过这个方法来增加营业利润，但却忽视了应收账款的管理，殊不知，过多的应收账款会影响到企业的资金周转，增加财务风险。本文将从应收账款的基本理论出发，剖析了企业应收账款风险的深层概念与现实影响，简要分析了企业应收账款风险产生的内部与外部的原因，同时也阐述了应收账款对企业经营的影响,并以美的集团为例，用财务数据分析赊销对该公司造成的经营风险和财务风险，在我国信用体系尚不健全的情况下，进一步讨论了企业关于应收账款的风险问题和防范措施等内容，以达到强化应收账款管理的目的。关键词:应收账款；风险分析；风险防范RiskanalysisandpreventivemeasuresofenterprisereceivablesAbstract:Atpresent,undertheinfluenceofmarketcompetition,inordertoimprovethemarketshare,themethodofcreditsalesiswelcomedbymanyenterprises,andaccountsreceivablearealsogenerated.Enterprisesthroughthismethodtoincreaseoperatingprofit,butitignoresthemanagementofaccountsreceivable,littlerealize,toomuchaccountsreceivablewillaffecttheenterprise'scapitalturnover,increasefinancialrisk.Thisarticlewillstartfromthebasictheoryofaccountsreceivable,thispaperanalyzesthedeepenterpriseaccountsreceivableriskconceptandrealityinfluence,thebriefanalysisoftheenterpriseaccountsreceivableriskoftheinternalandexternalcauses,andexpoundstheinfluenceonenterprisemanagement,accountsreceivableandinthecaseofmideagroup,selloncreditanalysisoffinancialdataformanagementriskandfinancialriskcausedbythecompany,undertheconditionofcreditsystemisnotperfectinourcountry,furtherdiscussestheenterpriseofaccountsreceivableriskissuesandpreventivemeasures,etc,inordertoachievethepurposeofstrengtheningthemanagementofaccountsreceivable.Keyword:Accountsreceivable;Riskanalysis;Riskprevention目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38722526"一、绪论PAGEREF_Toc38722526\h4HYPERLINK\l"_Toc38722527"（一）研究背景PAGEREF_Toc38722527\h4HYPERLINK\l"_Toc38722528"（二）研究意义PAGEREF_Toc38722528\h4HYPERLINK\l"_Toc38722529"（三）研究方法PAGEREF_Toc38722529\h4HYPERLINK\l"_Toc38722530"1、文献资料法PAGEREF_Toc38722530\h