本文選題：應(yīng)收賬款　切入點(diǎn)：風(fēng)險(xiǎn)控制　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：隨著生產(chǎn)力的發(fā)展和企業(yè)間競(jìng)爭(zhēng)的加劇，賒銷作為一種營(yíng)銷策略和信用手段應(yīng)運(yùn)而生。賒銷不僅能幫助企業(yè)減少存貨，還能擴(kuò)大企業(yè)的市場(chǎng)份額、提高市場(chǎng)占有率。但賒銷帶來(lái)的風(fēng)險(xiǎn)也成為影響企業(yè)正常經(jīng)營(yíng)不可忽視的問(wèn)題。在眾多行業(yè)中，煤炭行業(yè)的應(yīng)收賬款增長(zhǎng)迅速，截止至2013年6月，煤炭行業(yè)應(yīng)收賬款高達(dá)3308億元。與此同時(shí)，煤炭行業(yè)應(yīng)收賬款不能及時(shí)收回、壞賬增多等現(xiàn)象也極為嚴(yán)重。因此，探討煤炭行業(yè)應(yīng)收賬款風(fēng)險(xiǎn)的控制尤為重要，如何將理論與實(shí)際情況相結(jié)合，找出適合煤炭企業(yè)自身經(jīng)營(yíng)方式和銷售方針的應(yīng)收賬款風(fēng)險(xiǎn)控制方法成為迫切需要探討的課題，該課題具有很強(qiáng)的現(xiàn)實(shí)意義。 本文按照“提出問(wèn)題-分析原因-解決問(wèn)題”的思路，選取了煤炭行業(yè)中的YT公司作為研究對(duì)象，通過(guò)闡述公司應(yīng)收賬款風(fēng)險(xiǎn)控制的現(xiàn)狀，分析公司應(yīng)收賬款存在的風(fēng)險(xiǎn)，找出風(fēng)險(xiǎn)存在的原因，，并針對(duì)風(fēng)險(xiǎn)提出相應(yīng)的應(yīng)收賬款風(fēng)險(xiǎn)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(guó)內(nèi)文獻(xiàn)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(fēng)險(xiǎn)控制理論概述和內(nèi)部控制理論概述。其中風(fēng)險(xiǎn)控制理論概述介紹了風(fēng)險(xiǎn)控制的理論和風(fēng)險(xiǎn)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(fēng)險(xiǎn)回避、損失控制、風(fēng)險(xiǎn)轉(zhuǎn)移、風(fēng)險(xiǎn)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(fēng)險(xiǎn)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(fēng)險(xiǎn)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(fēng)險(xiǎn)控制下，YT公司的應(yīng)收賬款存在的風(fēng)險(xiǎn)。 第四，YT公司應(yīng)收賬款風(fēng)險(xiǎn)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(fēng)險(xiǎn)管理不當(dāng)，應(yīng)收賬款日常管理不到位等。 第五，YT公司應(yīng)收賬款風(fēng)險(xiǎn)控制的改進(jìn)措施部分。按照風(fēng)險(xiǎn)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(fēng)險(xiǎn)轉(zhuǎn)移兩種辦法。其中損失控制包括對(duì)應(yīng)收賬款的事前、事中和事后控制，風(fēng)險(xiǎn)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(xiǎn)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(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F406.7

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