本科论文摘 要随着经济的快速发展，市场竞争也越发激烈，人民的生活水平日益提高，对厨电行业也要求更高，各类企业也纷纷想在厨电行业抢占一席之地，所以导致了厨电行业也随之竞争激烈。目前，各大企业都是以商业信用为基础来扩大市场范围，提高销售额度。赊销成为企业最重要的销售手段，然而赊销虽可以提高企业在市场的竞争力，却在一定程度上存在风险，应收账款的管理问题也日益凸显出来，企业的应收账款会愈来愈多，从而导致企业的财政危机。应收账款本是企业一项非常重要的流动资产，对企业良性发展具有重大意义。然而因为企业管理不善，恶性循环就会导致企业很难经营下去。所以建立一个科学有效的风险管理体系是非常有必要的，达到帮助企业收回应收账款，缓解企业经营压力的作用，促进企业经营的良性循环发展。本文着眼于厨电行业，以老板电器公司为例，对企业应收账款的管理风险成因进行分析，发掘老板电器在应收账款风险中所存在的一系列问题，提出较为科学的的解决方案以期规避风险。关键词：应收账款；信用；赊销本科论文AbstractWith the rapid development of economy, the market competition is more and more fierce, the people's living standard is increasing, and the requirements for home appliance industry are higher. All kinds of enterprises also want to occupy a place in the home appliance industry, which leads to the fierce competition in the home appliance industry. At present, all major enterprises are based on commercial credit to expand the market scope and increase the sales quota. Credit sale has become the most important means of sale for enterprises. However, although credit sale can improve the competitiveness of enterprises in the market, there are risks to a certain extent. The management problems of accounts receivable are increasingly prominent. The accounts receivable of enterprises will be more and more, which will lead to the financial crisis of enterprises. Accounts receivable is a very important current asset of an enterprise, which is of great significance to t...
