张　笑

天津冶金职业技术学院,天津300400

应收账款的信用风险及控制

张笑

天津冶金职业技术学院,天津300400

随着全球经济一体化进程的加快,市场竞争日益加剧,信用交易方式已成为众多企业的首选.信用交易给企业带来无限商机的同时,也使企业承担着较大的应收账款信用风险.信用交易虽然能够有效的增加销售量,提高市场占有率,但企业内部资金如果不能确保正常运转,将会给企业后续发展埋下隐患.因此,对企业管理者而言,应立足于自身的发展现状,强化信用风险管理,建立完善的信用风险预警机制,尽可能规避应收账款信用风险.

应收账款;信用风险;控制

[Abstract]The accelerating economical globalization has made market competition increasingly fiercer.Transaction with credit has become the first trading mode many enterprises would choose. Despite bringing about many opportunities,deal on credit can also incur greater risks.Though sales volume and market share can be effectively increased,this trading mode may also pose some problems to the enterprise if its internal capital cannot run in normal way.Therefore,based on specific conditions,business managers should strengthen risk management and establish a sound alarm mechanism to avoid credit risks of receivables as far as possible.

[Key words]receivables;credit risk;control

一、应收账款对企业的影响

应收账款是企业对外销售产品或提供服务而获得,属于流动资产,却因被无偿占用而无法为企业创造价值.应收账款周转率低直接影响企业的资金使用效率,大量的应收账款无法收回,内部资金的流动将会处于停滞状态,如果企业无法及时调整现有的战略发展规划,最终将会面临破产倒闭的风险.企业应当将应收账款在流动资产中的占比维持在合理的范围内,通过赊销的方式扩大企业的发展规模,提升企业的市场占有率,这对企业的可持续发展有着较大的促进作用.

随着市场经济的发展,行业竞争愈发激烈,企业应收账款的种类日益增多,应收账款回收管理的难度也在逐渐加大.如果企业忽视了应收账款管理,很可能导……