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论文编号：	10440
作者编号：	2120142553
上传时间：	2018/12/6 14:43:53
中文题目：	国际货运代理企业应收账款风险控制研究 ——以FP公司为例
英文题目：	Study on risk control of receivables of international freight forwarders –Take FP company as an example
指导老师：	周晓苏
中文关键字：	风险控制;应收账款;货运代理;内部控制
英文关键字：	risk control;accounts receivable;freight forwarder;internal control
中文摘要：	为了适应剧烈的市场行情变化及日趋激烈的商业竞争,企业为了扩大市场、赢得更为广泛的客户，一般来说，除了要维护传统的销售渠道、保证产品质量、在价格上体现优势等措施之外，赊销也是一种非常普遍采用的手段。虽然应收账款，对于企业收入的增长有显著的作用，但是它也会大大的降低企业的资金使用效率，同时会给企业埋下许多经营的风险。应收账款的管理以及企业的信用风险防范目前越来越受到重视，并且日益成企业风险控制的重要组成部分。 国际货运代理是物流产业当中比较传统的业务类型，它与国际贸易的关系相当密切，并作为一个非常必要的环节在物流链条当中发挥着重要的作用。由于国际货运代理行业本身具有一系列非常典型的特点，无存货、固定资产占比少、应收账款在整个企业的总资产当中的比重相对来说处于较高水平，因此导致企业现金周转速度非常缓慢，财务的风险无形当中增加了很多。从这个意义上来讲，对应收账款的风险控制已经成为国际货运代理企业必须要解决的重要问题。 本文采用内部控制理论作为理论基础，以一家国际货运代理企业为典型对象，从其应收账款产生的缘由，目前存在的典型问题以及这些问题对应的解决思路进行深入的探讨和分析。绪论部分对论文的研究思路，选题背景做出了具体阐述。然后对内部控制理论，以及应收账款相关概念进行了详细介绍。全文的重点集中在接下来的第四章、第五章：以FP公司为例，分析该企业自身的业务特点和应收账款管理面临的困境，充分的挖掘了其应收账款形成的背后根源以及应收账款管理存在的问题；综合运用财务指标对应收账款进行风险分析，提出对其相关业务的关键环节采取三级控制——事前控制、事中控制和事后控制，同时提出设立信用管理部门，并强化风险识别、评价的能力及应对措施，相关结论对该行业同等规模企业有一定的借鉴作用。
英文摘要：	In order to adapt to the drastic market changes and increasingly fierce commercial competition, in order to expand the market and win a wider range of customers, generally speaking, in addition to maintaining traditional sales channels, ensuring product quality and reflecting advantages in price, credit sale is also a widely used means. Although receivables play a significant role in the growth of enterprise income, they can greatly reduce the efficiency of enterprise capital use, and at the same time, they will bury many business risks.At present, the management of receivables and the prevention of corporate credit risk have been paid more and more attention and become an important part of corporate risk control. International freight forwarding is a traditional business type in the logistics industry. It is closely related to international trade and plays an important role in the logistics chain as a very necessary link.As the international freight forwarding industry itself has a series of very typical characteristics, namely, no inventory, low proportion of fixed assets, and relatively high proportion of accounts receivable in the total assets of the whole enterprise, the cash turnover speed of the enterprise is very slow, and the financial risk increases a lot.In this sense, the risk control of receivables has become an important issue for international freight forwarders. This paper adopts the theory of internal control as the theoretical basis, takes an international freight forwarder as the typical object, and conducts in-depth discussion and analysis on the existing typical problems and their corresponding solutions from the causes of their receivables.In the introduction part, the research idea and the background of the subject are expounded in detail.Then the internal control theory and the concept of accounts receivable are introduced in detail.The full text focuses on the following chapter four and chapter five: take FP company as an example, analyze the business characteristics of the enterprise and the difficulties faced by the management of receivables, fully explore the root causes behind the formation of its receivables and the problems existing in the management of receivables;Integrated use of financial indicators on accounts receivable risk analysis, put forward the key link of related business take control - beforehand control, matter control and afterwards control, and puts forward to set up the credit management department, and strengthen the ability of risk identification, assessment and response, related conclusions for the sector size is of certain reference value to the enterprise.
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