本文選題：應(yīng)收賬款　切入點：風險控制　出處：《遼寧大學》2014年碩士論文

【摘要】：隨著生產(chǎn)力的發(fā)展和企業(yè)間競爭的加劇，賒銷作為一種營銷策略和信用手段應(yīng)運而生。賒銷不僅能幫助企業(yè)減少存貨，還能擴大企業(yè)的市場份額、提高市場占有率。但賒銷帶來的風險也成為影響企業(yè)正常經(jīng)營不可忽視的問題。在眾多行業(yè)中，煤炭行業(yè)的應(yīng)收賬款增長迅速，截止至2013年6月，煤炭行業(yè)應(yīng)收賬款高達3308億元。與此同時，煤炭行業(yè)應(yīng)收賬款不能及時收回、壞賬增多等現(xiàn)象也極為嚴重。因此，探討煤炭行業(yè)應(yīng)收賬款風險的控制尤為重要，如何將理論與實際情況相結(jié)合，找出適合煤炭企業(yè)自身經(jīng)營方式和銷售方針的應(yīng)收賬款風險控制方法成為迫切需要探討的課題，該課題具有很強的現(xiàn)實意義。 本文按照“提出問題-分析原因-解決問題”的思路，選取了煤炭行業(yè)中的YT公司作為研究對象，通過闡述公司應(yīng)收賬款風險控制的現(xiàn)狀，分析公司應(yīng)收賬款存在的風險，找出風險存在的原因，，并針對風險提出相應(yīng)的應(yīng)收賬款風險控制措施。 本文主要內(nèi)容如下： 第一，緒論部分。主要闡述了論文的選題背景、論文的研究目的和意義、國內(nèi)文獻綜述情況以及本文的研究方法、研究框架。 第二，相關(guān)理論概述部分。主要包括風險控制理論概述和內(nèi)部控制理論概述。其中風險控制理論概述介紹了風險控制的理論和風險控制的方法。理論主要有：多米諾骨牌理論、能量釋放理論、TOR理論。方法主要有：風險回避、損失控制、風險轉(zhuǎn)移、風險保留。內(nèi)部控制理論概述介紹了內(nèi)部控制框架和內(nèi)部控制要素。 第三，YT公司應(yīng)收賬款風險控制現(xiàn)狀部分。本文首先介紹了YT公司的概況，其次，介紹了YT公司應(yīng)收賬款風險控制情況，包括賒銷流程，信用政策，催賬政策。最后，闡述了在上述應(yīng)收賬款風險控制下，YT公司的應(yīng)收賬款存在的風險。 第四，YT公司應(yīng)收賬款風險產(chǎn)生的原因部分。主要包括銷售環(huán)節(jié)內(nèi)部控制制度不健全，信用風險管理不當，應(yīng)收賬款日常管理不到位等。 第五，YT公司應(yīng)收賬款風險控制的改進措施部分。按照風險控制的四種主要方法，結(jié)合YT公司的具體狀況，本文提出損失控制和風險轉(zhuǎn)移兩種辦法。其中損失控制包括對應(yīng)收賬款的事前、事中和事后控制，風險轉(zhuǎn)移包括用應(yīng)收票據(jù)代替應(yīng)收賬款、應(yīng)收賬款證券化、信用保險等方法。
[Abstract]:With the development of productivity and the aggravation of competition among enterprises, credit sales as a marketing strategy and credit means emerge as the times require. Credit sales can not only help enterprises reduce inventory, but also expand their market share. Increasing market share. But the risk of credit sales has also become a problem that can not be ignored. In many industries, the accounts receivable of coal industry has increased rapidly until June 2013. The accounts receivable of coal industry is as high as 330.8 billion yuan. At the same time, the accounts receivable of coal industry can not be recovered in time, and the phenomenon of bad debts increasing is extremely serious. Therefore, it is particularly important to discuss the risk control of accounts receivable in coal industry. How to combine the theory with the actual situation and find out the risk control method of accounts receivable suitable for coal enterprises' own management mode and sales policy has become an urgent subject that needs to be discussed. This subject has a strong practical significance. According to the idea of "putting forward problems, analyzing reasons and solving problems", this paper selects YT Company in coal industry as the research object, and analyzes the risk of accounts receivable by expounding the current situation of risk control of accounts receivable of the company. Find out the cause of risk, and put forward the corresponding risk control measures for accounts receivable. The main contents of this paper are as follows:. The first part is the introduction. It mainly expounds the background of the thesis, the purpose and significance of the research, the domestic literature review, the research methods and the research framework of this paper. Second, The theory of risk control introduces the theory of risk control and the method of risk control. The main methods are: risk avoidance, loss control, risk transfer, risk retention. The internal control theory introduces the internal control framework and internal control elements. The third part is the current situation of account receivable risk control in YT Company. Firstly, this paper introduces the general situation of YT Company, and then introduces the risk control situation of accounts receivable of YT Company, including credit sales process, credit policy, credit policy, reminder policy. This paper expounds the risk of accounts receivable of YT Company under the risk control of the above mentioned accounts receivable. The fourth part is the reason of the risk of accounts receivable in YT Company, which mainly includes the imperfect internal control system of sales link, the improper management of credit risk, the lack of daily management of accounts receivable and so on. According to the four main methods of risk control, combined with the specific situation of YT Company, Two methods of loss control and risk transfer are put forward in this paper: loss control includes prior, in-process and post-event control of accounts receivable, and risk transfer includes the replacement of accounts receivable with notes receivable, securitization of accounts receivable, credit insurance and so on.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.21;F406.7

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