YT公司应收账款风险控制研究

发布时间：2018-03-28 00:32

本文选题：应收账款　切入点：风险控制　出处：《辽宁大学》2014年硕士论文

【摘要】：随着生产力的发展和企业间竞争的加剧，赊销作为一种营销策略和信用手段应运而生。赊销不仅能帮助企业减少存货，还能扩大企业的市场份额、提高市场占有率。但赊销带来的风险也成为影响企业正常经营不可忽视的问题。在众多行业中，煤炭行业的应收账款增长迅速，截止至2013年6月，煤炭行业应收账款高达3308亿元。与此同时，煤炭行业应收账款不能及时收回、坏账增多等现象也极为严重。因此，探讨煤炭行业应收账款风险的控制尤为重要，如何将理论与实际情况相结合，找出适合煤炭企业自身经营方式和销售方针的应收账款风险控制方法成为迫切需要探讨的课题，该课题具有很强的现实意义。本文按照“提出问题-分析原因-解决问题”的思路，选取了煤炭行业中的YT公司作为研究对象，通过阐述公司应收账款风险控制的现状，分析公司应收账款存在的风险，找出风险存在的原因，，并针对风险提出相应的应收账款风险控制措施。本文主要内容如下：第一，绪论部分。主要阐述了论文的选题背景、论文的研究目的和意义、国内文献综述情况以及本文的研究方法、研究框架。第二，相关理论概述部分。主要包括风险控制理论概述和内部控制理论概述。其中风险控制理论概述介绍了风险控制的理论和风险控制的方法。理论主要有：多米诺骨牌理论、能量释放理论、TOR理论。方法主要有：风险回避、损失控制、风险转移、风险保留。内部控制理论概述介绍了内部控制框架和内部控制要素。第三，YT公司应收账款风险控制现状部分。本文首先介绍了YT公司的概况，其次，介绍了YT公司应收账款风险控制情况，包括赊销流程，信用政策，催账政策。最后，阐述了在上述应收账款风险控制下，YT公司的应收账款存在的风险。第四，YT公司应收账款风险产生的原因部分。主要包括销售环节内部控制制度不健全，信用风险管理不当，应收账款日常管理不到位等。第五，YT公司应收账款风险控制的改进措施部分。按照风险控制的四种主要方法，结合YT公司的具体状况，本文提出损失控制和风险转移两种办法。其中损失控制包括对应收账款的事前、事中和事后控制，风险转移包括用应收票据代替应收账款、应收账款证券化、信用保险等方法。
[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.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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