【摘要】：在國內(nèi)令人堪憂的信用現(xiàn)狀下,企業(yè)為了占據(jù)市場一席之地,擁有更多客戶,不得不采取“先市場后利潤”的賒銷策略,長此以往致使企業(yè)的應(yīng)收賬款拖欠現(xiàn)象越發(fā)嚴(yán)重,回款難成了阻礙企業(yè)發(fā)展的首要問題。企業(yè)久拖不決,一旦形成連環(huán)式呆賬壞賬,勢必給企業(yè)帶來嚴(yán)重的資金周轉(zhuǎn)問題。賒銷引發(fā)的應(yīng)收賬款風(fēng)險(xiǎn)不容小視,許多企業(yè)深受其苦。H公司作為主打商貿(mào)零售和電子制造的綜合類上市公司也遇到壞賬困擾,面臨潛在的壞賬危機(jī)。企業(yè)當(dāng)務(wù)之急應(yīng)該提高風(fēng)險(xiǎn)管理意識,強(qiáng)化應(yīng)收賬款風(fēng)險(xiǎn)管理,這也是H公司需要整治之處。本文采取規(guī)范研究與案例研究相結(jié)合的研究方法,結(jié)合H公司的應(yīng)收賬款風(fēng)險(xiǎn)管理現(xiàn)狀,以公司上市初期的壞賬危機(jī)作為參照,將H公司應(yīng)收賬款近期狀況與之作縱向比較,發(fā)現(xiàn)H公司應(yīng)收賬款風(fēng)險(xiǎn)管理效果不夠好,依然存在一些問題。通過對這些問題成因的剖析,最后提出優(yōu)化H公司現(xiàn)有的應(yīng)收賬款風(fēng)險(xiǎn)管理體系。本文建議主要有以下幾方面:第一,H公司應(yīng)當(dāng)建立獨(dú)立的信用管理部門對應(yīng)收賬款風(fēng)險(xiǎn)進(jìn)行專項(xiàng)管理,包括事前控制、事中跟蹤和事后管理三個環(huán)節(jié)。第二,H公司應(yīng)該完善應(yīng)收賬款事前控制環(huán)節(jié),包括客戶資信檔案的建立流程,優(yōu)化信用評估機(jī)制以及建立相應(yīng)的監(jiān)察獎懲機(jī)制。第三,完善應(yīng)收賬款事中跟蹤環(huán)節(jié),包括建立定期對賬制度、應(yīng)收賬款結(jié)算風(fēng)險(xiǎn)的防范、壞賬準(zhǔn)備和賬齡問題的可行性分析、落實(shí)購銷合同管理制度。第四,完善應(yīng)收賬款事后管理環(huán)節(jié),包括明確應(yīng)收賬款回收責(zé)任制度、明確合理的催收流程以及具體催收方式,建立相應(yīng)的應(yīng)收賬款債權(quán)風(fēng)險(xiǎn)轉(zhuǎn)嫁保障機(jī)制。第五,正確樹立風(fēng)險(xiǎn)意識,強(qiáng)化風(fēng)險(xiǎn)管理制度。
[Abstract]:Under the worrying credit situation in our country, in order to occupy a place in the market and have more customers, enterprises have to adopt the credit selling strategy of "first market before profit", which causes the default of accounts receivable of enterprises to become more and more serious in the long run. The difficulty of returning money has become the primary problem that hinders the development of the enterprise. A long-delayed enterprise, once the formation of a series of bad debts, will inevitably bring serious capital turnover problems to the enterprise. The risk of accounts receivable caused by credit sale can not be underestimated, and many enterprises suffer from it. As a comprehensive listed company which is mainly engaged in retail and electronic manufacturing, H Company also encounters bad debts and faces potential bad debt crisis. The urgent task for enterprises is to improve the awareness of risk management and strengthen the risk management of accounts receivable, which is where H Company needs to be rectified. Based on the current situation of the risk management of accounts receivable in H Company and the reference of the bad debt crisis in the initial stage of listing, this paper makes a vertical comparison between the recent situation of accounts receivable in H Company and the current situation of the accounts receivable in H Company, using the research method of combining normative research with case study. Found H company accounts receivable risk management effect is not good enough, there are still some problems. Through the analysis of the causes of these problems, the paper puts forward to optimize the existing accounts receivable risk management system of H Company. This paper suggests the following aspects: firstly, H Company should set up independent credit management department to manage account receivable risk specifically, including pre-control, follow-up and post-event management. Secondly, H Company should perfect the prior control of accounts receivable, including the establishment process of customer credit files, the optimization of credit evaluation mechanism and the establishment of corresponding supervision and punishment mechanism. Thirdly, perfect the tracking link of accounts receivable, including the establishment of regular reconciliation system, the prevention of the settlement risk of accounts receivable, the feasibility analysis of bad debt preparation and aging problems, and the implementation of the purchase and sale contract management system. Fourth, improve the management of accounts receivable after the event, including clear accounts receivable recovery responsibility system, clear and reasonable collection process and specific collection methods, establish the corresponding accounts receivable debt risk transfer protection mechanism. Fifth, correctly set up the risk consciousness, strengthen the risk management system.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F279.26;F275

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本文編號：2441954