应收账款发生的原因与对企业产生的影响范文

目录

前言

（一）研究背景和意义·1

（二）国内外相关研究综述··1

（三）本文研究思路和研究内容·2

一、应收账款风险综述

（一）应收账款及其成因分析·2 （二）应收账款风险及其影响分析·3

二、应收账款风险衡量指标体系的建立

（一）比重指标·4

（二）比率指标·5

（三）江西昌河汽车股份有限公司应收账款风险的衡量·7

三、应收账款风险的防范措施

（一）制定应收账款风险管理政策·14

（二）建立健全企业内部控制制度·14

（三）建立应收账款催收责任制度· 15

四、结论

参考文献

致谢

摘要

本文全面阐述了应收账款发生的原因，对企业产生的影响，如何衡量与防范应收账款的风险；对应收账款的风险可通过制定应收账款风险管理政策、建立健全企业内部控制制度和建立应收账款催收责任制度等措施进行防范，尽可能降低企业的应收账款风险，用最少的资金，取得最大的经济效益。首先，阐述本文的研究背景及意义，通过文献综述，提出本文的研究思路和研究内容；其次，对应收账款风险进行综述，介绍应收账款的概念和成因，分析应收账款风险产生的影响；第三，建立应收账款风险衡量指标体系，并通过昌河汽车股份有限公司的案例分析其应收账款风险；第四，针对昌河汽车股份有限公司的案例提出应收账款风险的防范措施；最后，总结本文的成果与不足。

关键词：应收账款，风险，衡量，防范

ABSTRACT

This article comprehensively expounded the causes receivables, the impact on the business, how to measure and to prevent the risk of accounts receivable. The risk of accounts receivable accounts receivable through the development of risk management policies, establish and improve internal control system and the establishment of accounts receivable collection and other measures to guard against liability system, to minimize the risk of corporate accounts receivable, with the least funds to maximize economic benefits. First of all, explain the background and significance of this study, through literature review, this study proposed ideas and contents; Secondly, the risk of accounts receivable are reviewed to introduce the concept of accounts receivable and causes of the risk of accounts receivable arising impact; third, the establishment of accounts receivable risk measurement system, and through case studies Changhe Automobile Co., Ltd. Its accounts receivable risks;

Fourth, the case for the proposed Changhe Automobile Co. receivables section risk prevention measures; Finally, summing up the results and shortcomings of this article.

Keywords：accounts receivable, risks, measure, prevent