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應(yīng)收賬款的風(fēng)險(xiǎn)及規(guī)避
畢業(yè)論文
應(yīng)收賬款的風(fēng)險(xiǎn)及規(guī)避
摘要：應(yīng)收賬款是企業(yè)因銷售商品或提供勞務(wù)而形成的債權(quán)，實(shí)質(zhì)上是企業(yè)為客戶提供的1種商業(yè)信用。應(yīng)收賬款的形成，1方面有利于企業(yè)擴(kuò)大銷售，減少存貨，提高市場(chǎng)競(jìng)爭(zhēng)力；另1方面由于種種不易控制因素，會(huì)使企業(yè)面臨較高的應(yīng)收賬款的風(fēng)險(xiǎn)。應(yīng)收賬款的風(fēng)險(xiǎn)伴隨應(yīng)收賬款的出現(xiàn)相應(yīng)而生，它是指應(yīng)收賬款款項(xiàng)長(zhǎng)期難以收回時(shí)影響企業(yè)的效益，甚至形成呆賬、壞賬的不確定性。企業(yè)在發(fā)展的過(guò)程中，應(yīng)收賬款的風(fēng)險(xiǎn)是客觀存在且對(duì)財(cái)務(wù)狀況影響較大。只有通過(guò)合理的分析與規(guī)避，才能有效發(fā)揮應(yīng)收賬款的積極作用。
關(guān)鍵詞：應(yīng)收賬款；應(yīng)收賬款的風(fēng)險(xiǎn)；風(fēng)險(xiǎn)測(cè)定；風(fēng)險(xiǎn)規(guī)避；
The Account Receivable Risk and Risk Aversion
Abstract: Account receivable is creditors rights which arise from selling goods and offering service ,essentially it is a commercial credit provided for customers .On one hand ,The form of accounts receivable are favourable to promote sales,reduce stock,and as well as improve market competition .On the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . The reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.The receivables risk objectively exists ,which exerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action It can fully take advantage of accounts receivable benifits.
Key words: Account receivable ；Receivable risk；Risk measurement；Risk aversion
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