應收賬款的風險及規(guī)避

畢業(yè)論文

應收賬款的風險及規(guī)避

摘要：應收賬款是企業(yè)因銷售商品或提供勞務而形成的債權，實質上是企業(yè)為客戶提供的1種商業(yè)信用。應收賬款的形成，1方面有利于企業(yè)擴大銷售，減少存貨，提高市場競爭力；另1方面由于種種不易控制因素，會使企業(yè)面臨較高的應收賬款的風險。應收賬款的風險伴隨應收賬款的出現(xiàn)相應而生，它是指應收賬款款項長期難以收回時影響企業(yè)的效益，甚至形成呆賬、壞賬的不確定性。企業(yè)在發(fā)展的過程中，應收賬款的風險是客觀存在且對財務狀況影響較大。只有通過合理的分析與規(guī)避，才能有效發(fā)揮應收賬款的積極作用。

關鍵詞：應收賬款；應收賬款的風險；風險測定；風險規(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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