摘要：应收账款是指企业因销售商品、提供劳务等业务，应该向购买单位或个人收取的款项。随着市场竞争的加剧，为获取竞争优势越来越多的企业选择信用赊销手段，这带来了大量的应收账款。企业允许大量应收账款存在，扩大市场销售份额的同时，也给企业带来了许多不可预估的风险，很容易出现坏账呆账，给企业带来经营损失。所以，企业应该对应收账款进行严格管理，而不是盲目追求赊销收益，这有助于企业降低应收账款管理成本并有效控制坏账风险，从而防止企业出现存在大笔赊销款项却无法收回，以至于难以回笼资金的情况。

企业保持健康和可持续的发展是企业生存的根本，为此，对应收账款的风险管理研究就显得尤为重要。本文查询了相关研究资料，将理论描述与案例分析相结合，从而对应收账款风险管理的背景意义、概念特点、出现问题和管理措施等方面做相关的研究阐述。71075

毕业论文关键字： 应收账款；信用销售；风险控制

Discussion on Risk Management of Account Receivable Section Problem

Abstract: Accounts receivable refers to the enterprise for the sale of goods, labor services and other business, should be charged to the purchase unit or inpidual funds. With the intensification of market competition, more and more enterprises choose credit means in order to gain a competitive advantage, which brings a large number of accounts receivable. Enterprises allow a large number of accounts receivable, expand the market share of sales at the same time, but also brought a lot of unpredictable risks, it is prone to bad debts, to bring business losses. Therefore, enterprises should be strict management of accounts receivable, rather than blind pursuit of credit revenue, which helps enterprises to reduce the cost of accounts receivable management and effective control of bad debts, so as to prevent the existence of large credit sales can’t be recovered, so that it is difficult to return the situation of funds. 

Enterprises to maintain a healthy and sustainable development is the fundamental survival of enterprises, for which the risk management of accounts receivable research is particularly important. This paper investigates the relevant data, combines the theoretical description with the case analysis, so as to the background significance, concept characteristics, problems and management measures of the risk management of receivables make relevant research.

Key Words： Receivables；Credit sales；Risk control

目录

引言 - 1 -

（一） 研究背景和意义 - 1 -

1、 研究背景 - 1 -

2、 研究意义 - 1 -

（二） 国内外应收帐款研究现状 - 1 -

1、 国外研究综述 - 1 -

2、 国内研究综述 - 2 -

（三） 研究方法和研究框架 - 3 -

1、 研究方法 - 3 -

2、 研究框架 - 4 -

一、 应收账款的形成原因及对企业盈利的作用 - 5 -

（一） 应收账款的形成原因 - 5 -

（二） 应收账款对企业盈利的作用 - 5 -

1、 应收账款能够扩大企业销售收入 - 5 -

2、 应收账款的成本 - 5 -