WZ公司关联交易应收账款的风险管理研究
发布时间：2018-08-12 19:09
【摘要】：伴随着关联方之间信用销售的快速增长,企业的应收账款关联方占比急速攀升。应收账款风险管理不当将会导致企业的现金流不可持续,甚至严重影响企业正常经营发展,故加强关联方应收账款的风险管理十分必要。论文以某港口集团下属子公司-WZ公司为例,运用账龄分析法、比率分析法和权重分析法分析了 WZ公司关联交易应收账款风险管理;运用列举法和图表分析法对WZ公司关联交易应收账款的风险进行识别;梳理出其风险控制和风险管理存在的问题:第一,缺乏专门的信用管理部门;第二,没有建立有效的信用制度;第三,内部控制不完善;第四,合同管理存在缺陷;第五,欠款缺乏有效的催收手段。最后,运用“5C”评分法和定性评估法对关联方应收账款风险管理提出改进建议,包括事前风险控制:设置独立的信用风险管理部门、建立关联方信用管理体系、制定有效的信用管理制度;事中风险控制:完善内部控制的关键点、加强合同管理;事后风险控制:建立催收体系、进行关联交易应收账款保理、关联交易应收账款替代流贷额度。研究结果有助于规范关联方之间的应收账款风险管理,适度控制关联方应收账款风险。
[Abstract]:With the rapid growth of credit sales between related parties, the proportion of related parties in accounts receivable is rising rapidly. Improper risk management of accounts receivable will lead to unsustainable cash flow of enterprises, and even seriously affect the normal business development of enterprises, so it is necessary to strengthen risk management of accounts receivable of related parties. Taking WZ Company, a subsidiary of a port group, as an example, this paper analyzes the risk management of accounts receivable in related transactions of WZ Company by means of age analysis, ratio analysis and weight analysis. Using enumeration method and chart analysis method to identify the risk of accounts receivable in related transactions of WZ company, and sort out the problems of risk control and risk management: first, lack of special credit management department; second, There is no effective credit system; third, the internal control is not perfect; fourth, there are defects in contract management; fifthly, there is a lack of effective means to collect arrears. Finally, using "5C" scoring method and qualitative evaluation method to improve the risk management of related party accounts receivable, including risk control in advance, setting up an independent credit risk management department, establishing a related party credit management system. Establish an effective credit management system; risk control in the matter: improve the key points of internal control, strengthen contract management; risk control after the establishment of a collection system, related transactions accounts receivable factoring, Related transaction accounts receivable to replace the amount of current loan. The results are helpful to standardize the risk management of accounts receivable between related parties and to control the risk of accounts receivable of related parties.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F550.66;F552.6
本文编号：2180040
[Abstract]:With the rapid growth of credit sales between related parties, the proportion of related parties in accounts receivable is rising rapidly. Improper risk management of accounts receivable will lead to unsustainable cash flow of enterprises, and even seriously affect the normal business development of enterprises, so it is necessary to strengthen risk management of accounts receivable of related parties. Taking WZ Company, a subsidiary of a port group, as an example, this paper analyzes the risk management of accounts receivable in related transactions of WZ Company by means of age analysis, ratio analysis and weight analysis. Using enumeration method and chart analysis method to identify the risk of accounts receivable in related transactions of WZ company, and sort out the problems of risk control and risk management: first, lack of special credit management department; second, There is no effective credit system; third, the internal control is not perfect; fourth, there are defects in contract management; fifthly, there is a lack of effective means to collect arrears. Finally, using "5C" scoring method and qualitative evaluation method to improve the risk management of related party accounts receivable, including risk control in advance, setting up an independent credit risk management department, establishing a related party credit management system. Establish an effective credit management system; risk control in the matter: improve the key points of internal control, strengthen contract management; risk control after the establishment of a collection system, related transactions accounts receivable factoring, Related transaction accounts receivable to replace the amount of current loan. The results are helpful to standardize the risk management of accounts receivable between related parties and to control the risk of accounts receivable of related parties.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F550.66;F552.6
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