基于会计结算的第三方物流企业风险防范问题的研究

发布时间：2018-04-18 15:09

本文选题：会计结算 + 第三方物流　；参考：《物流技术》2013年05期

【摘要】：第三方物流企业作为向市场交易双方提供专业化物流服务的企业,在目前物流市场交易环境、金融环境和竞争环境不够规范的情况下,其往来账款结算和信用销售存在着较大的风险。第三方物流企业会计结算中相关风险的防范和控制应从以下几个方面着手,从加强内部控制管理出发,重塑和优化会计结算的流程机制,构建有效的会计管理信息系统,外部上要对市场交易环境、竞争环境和金融环境的运行做好全面的分析、监控,强化会计结算的预测、核算和控制功能,从而对销售风险、资金结算风险和呆账坏账风险进行全面的防范和控制。
[Abstract]:As an enterprise that provides specialized logistics services to both sides of the market, the third party logistics enterprises are not standardized in the current trading environment, financial environment and competition environment of the logistics market.Its current account settlement and credit sales are at greater risk.The prevention and control of the related risks in the accounting and settlement of third-party logistics enterprises should start from the following aspects, starting from strengthening the internal control management, reshaping and optimizing the accounting settlement process mechanism, and constructing an effective accounting management information system.Externally, it is necessary to make a comprehensive analysis, monitoring, and strengthening the forecasting, accounting and controlling functions of the market trading environment, the competitive environment and the financial environment, so as to deal with the sales risks.Fund settlement risk and bad debt risk for comprehensive prevention and control.
【作者单位】：邢台职业技术学院;
【基金】：河北省科技厅基金项目“预算会计改革与发展研究”(11457201D-27)
【分类号】：F253.7

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