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论文编号：	9075
作者编号：	2220140422
上传时间：	2017/6/5 14:47:49
中文题目：	SH公司应收账款风险控制研究
英文题目：	Research on Accounts Receivable Risk Control of SH Company
指导老师：	刘志远
中文关键字：	应收账款；应收账款风险控制；信用政策
英文关键字：	accounts receivable; accounts receivable risk control; credit policy
中文摘要：	赊销是双刃剑，好的方面是能减少企业的存货占有水平，降低存货管理费用，还能帮助企业增加收入，抢占市场份额，但是如果赊销应用不善，则还能给企业造成负面影响，严重影响企业的正常经营、夸大经营成果，降低资金使用效率，加速了企业的现金流出。本文以“提出问题-分析原因-解决问题”为思路，从应收账款风险控制角度出发，使用漯河卷烟厂下属的多元化企业SH公司为案例公司。运用风险控制理论和风险控制方法对案例公司的应收账款的现状和应收账款风险控制现状进行分析，提出该公司风险控制存在的主要问题，包括事前控制存在的问题、事中控制存在的问题和事后控制存在的问题，分析该公司应收账款风险控制问题的成因，主要包括应收账款风险控制意识不强、相关制度执行不力、应收账款收回缺乏绩效考核机制、客户信用评分标准和客户分类不科学、应收账款风险控制流程不完善。 在文章的最后，首先，根据SH公司目前应收账款风险控制的现状，通过分析风险形成的因素，笔者按照风险识别-风险评估-风险控制的程序制定SH公司的风险控制流程，保证企业资金的安全，改善当前应收账款隐患，促进企业持续发展。其次，结合损失控制方法和“3+1”信用管理模式，从事前控制、事中控制和事后控制三个方面提出应收账款风险控制的改进策略。事前控制的目的主要是为了降低损失发生的概率，事中和事后的控制主要是为了降低坏账损失率。笔者在以下提出的改进策略中，将应收账款风险控制事前的预防、事中的控制与事后的补救结合在一起，既重视事前客户信用的分析，又强化应收账款风险的事中和事后控制。
英文摘要：	Credit is a double-edged sword, the good thing is to reduce the stock share level, reduce inventory management costs, but also help enterprises to increase revenue and market share, but poor credit application will cause negative influence to the enterprise. It will affect the normal operation of the enterprise, inflate operating results, reduce the efficiency of the use of funds, and accelerate the company's cash outflow. In this paper, based on the line of “questioning-analyzing-solving”, from the perspective of accounts receivable risk control, the writer chooses SH diversified company of Luohe cigarette factory as the research object. By using the theory of risk control and risk control methods of case company's status of accounts receivable and accounts receivable risk control analysis of the current situation, put forward the main problem of the company’s risk control, including the problems of prior control; the problems of process control; the problems of feedback control. The causes of the problem of risk control of the company's accounts receivable include weak accounts receivable risk control consciousness, weak implementation of the system, lack of performance appraisal system of receivables collection, unscientific credit scoring standard and customer classification standard and imperfect accounts receivable risk control system. At the end of the article, first of all, according to the current situation of SH company's current account receivable risk control, through the analysis of factors of risk, making the risk control process of SH company according to the risk identification risk assessment risk control procedures, to ensure the safety of funds of enterprises, improve the current accounts receivable risks, promote the sustainable development of enterprises. Secondly, combining the loss control method and "3+1" credit management mode, we put forward the improvement strategy of account receivable risk control in three aspects: pre control, middle control and ex post control. The purpose of prior control is mainly to reduce the probability of loss, and the control after and after the event is mainly to reduce the bad debt loss rate. The author puts forward improvement strategies in the following, the accounts receivable risk control and post control beforehand prevention, the remedial together, not only pay attention to the analysis of credit prior customers, but also to strengthen the accounts receivable risk control after the event.
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