平煤股份应收账款风险管理研究

- I -平煤股份应收账款风险管理研究 摘要：随着时代的不断的发展，企业和企业之间的竞争力逐渐加强，企业多采用赊销的方式扩大市场份额，但是赊销这种方式很容易会出现应收账款风险，针对于此加强企业应收账款管理是至关重要的。而应收账款是一把双刃剑，合理运用应收账款可以支撑企业发展，运用不当则会降低企业资金的使用率，出现资金运转困难，最后倒闭。因此，合理管理应收账款在当今社会背景下尤为重要，企业要强化对应收账款的管理，降低财务风险，提高经济效益。本文以平煤股份公司为例，首先，对应收账款风险管理的相关理论进行阐述明白应收账款管理对公司的重要性。其次，对平煤股份的基本概况，以及风险管理的现状进行介绍；然后，对企业应收账款风险管理的成因，存在问题及解决方法等方面进行研究，最后给出企业应收账款风险管理应加强内部控制制度、强化日常监督与管理、规范会计核算等具体建议。通过本文的研究以期提高平煤股份应收账款风险管理的能力，促进该公司长久的发展。关键词：平煤股份；应收账款；风险管理 - II -Abstract: with the continuous development of The Times, the competitiveness between enterprises and enterprises gradually strengthen, enterprises use credit sales to expand market share, but credit sales this way is easy to appear accounts receivable risk, for this strengthening enterprise accounts receivable management is crucial. While accounts receivable is a double-edged sword, the rational use of accounts receivable can support the development of enterprises, improper use will reduce the utilization rate of enterprise funds, fund operation difficulties, and finally collapse. Therefore, reasonable management of accounts receivable in today's social context is particularly important, enterprises should strengthen the management of accounts receivable, reduce financial risks, improve economic benefits.This paper takes Ping Mei Co., Ltd. as an example. Firstly, it elaborates the related theory of risk management of accounts receivable, and understands the importance of ac...