H公司应收账款风险管理研究

发布时间：2019-03-16 20:55

【摘要】：在国内令人堪忧的信用现状下,企业为了占据市场一席之地,拥有更多客户,不得不采取“先市场后利润”的赊销策略,长此以往致使企业的应收账款拖欠现象越发严重,回款难成了阻碍企业发展的首要问题。企业久拖不决,一旦形成连环式呆账坏账,势必给企业带来严重的资金周转问题。赊销引发的应收账款风险不容小视,许多企业深受其苦。H公司作为主打商贸零售和电子制造的综合类上市公司也遇到坏账困扰,面临潜在的坏账危机。企业当务之急应该提高风险管理意识,强化应收账款风险管理,这也是H公司需要整治之处。本文采取规范研究与案例研究相结合的研究方法,结合H公司的应收账款风险管理现状,以公司上市初期的坏账危机作为参照,将H公司应收账款近期状况与之作纵向比较,发现H公司应收账款风险管理效果不够好,依然存在一些问题。通过对这些问题成因的剖析,最后提出优化H公司现有的应收账款风险管理体系。本文建议主要有以下几方面:第一,H公司应当建立独立的信用管理部门对应收账款风险进行专项管理,包括事前控制、事中跟踪和事后管理三个环节。第二,H公司应该完善应收账款事前控制环节,包括客户资信档案的建立流程,优化信用评估机制以及建立相应的监察奖惩机制。第三,完善应收账款事中跟踪环节,包括建立定期对账制度、应收账款结算风险的防范、坏账准备和账龄问题的可行性分析、落实购销合同管理制度。第四,完善应收账款事后管理环节,包括明确应收账款回收责任制度、明确合理的催收流程以及具体催收方式,建立相应的应收账款债权风险转嫁保障机制。第五,正确树立风险意识,强化风险管理制度。
[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.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F279.26;F275

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