导　　师： 谢军

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 广东财经大学

摘　　要： 随着全球经济的发展，在市场供求关系和商业竞争的推动下，公司要想生存，保持竞争能力，抢占更大的市场份额，很多的公司都采用赊销的方式来扩大销售，因为在这方面赊销有着其他任何结算方式都无法比拟的优势，而伴随着赊销的出现，应收账款应运而生。治理好应收账款，也就成为公司财务治理的一个重要环节。治理好应收账款，才能保证公司在较高的销售利润提前下有合理的现金流量，提高公司资信和融资能力；治理不好应收账款，公司的呆账、坏账将大幅度增加，假设长期得不到改善，公司的现金流将面临枯竭，使公司财务陷入困境，最终将影响公司可持续性发展。 本文结合H公司实际，在国内外信用治理公司应该账款理论研究成果的基础上，首先对H公司应收账款管理中存在的形成原因和突出问题进行了深入的研究和分析，指出了其存在的问题有：信用管理部门缺失，忽视事前信用审核；公司治理结构单一，缺乏有效制衡机制；账单延误账款回收，业务流程有待规范；风险评估内容简单，预警制度有待加强；会计兼任催收人员，效率方法有待完善等问题。针对以上存在的问题建立一套适合H公司应收账款风险防范机制，从签约前、签约和履约来检验实施信用治理政策以降低应收账款风险：签约前增设信用管理部门,风险控制侧重于客户选择；签约建立风险预警制度,风险控制侧重于科学管理决策；履约催收与跟踪应收账款,风险控制侧重于加强监控力度。 通过本文的分析和研究，希望使H公司的应收账款状况得到改善，同时对我国中小型物流公司完善应收账款管理有一定的借鉴作用。 With the global economic development，the relationship between supply and demand in themarket promotes competition and commercial enterprises to survive， remaincompetitive．To seize a larger market share，many companies have adopted ways to expandsales on credit， because in this area any other settlement credit has unmatchedadvantages．And with the emergence of credit，accounts receivable came into being. Goodgovernance receivables， has become an important part of corporate financialgovernance．Good governance receivables，in order to ensure higher sales profit companieswith reasonable advance cash flow，and improving credit and financing capacity；accountsreceivable bad governance，corporate debts，bad debts will increase significantly，assuminglong-term does not improve，the company's cash flow will face depletion，so thatenterprises in financial trouble，will ultimately affect the sustainable development ofenterprises． Combined with the company's actual H， credit management companies in the domesticand international trade should be based on the results of theoretical studies． First of alloutstanding issues HS receivables management company in existence and causes ofin-depth research and analysis， pointing out its problems are： lack of creditmanagement department， ignoring prior credit check； a single corporate governancestructure， lack of effective checks and balances； bills receivable delay recovery，business processes to be standardized；risk Assessment content is simple warning systemneeds to be strengthened；/(accounting concurrently collection personnel，methods needto be improved efficiency and other issues. There are reasons for the formation of theabove problems of the industry to external causes and internal causes． To solve the aboveproblems in the establishment of a suitable HS accounts receivable risk preventionmechanism is engaged before， during， things later inspection governance policiesimplemented to reduce the credit risk of accounts receivab

关 键 词： 信用治理 应收账款 风险防范

领　　域： [经济管理] [经济管理]