本科论文摘 要应收账款现如今已是制约着企事业单位持续发展的一个十分重要的因素，与此同时企业应收账款也面临着各种各样的风险，因此我们应当对交易方信用所存在的风险采用一定的措施进行评估评估，信用风险是企业通过采用赊销的方式销售而使得应收账款无法收回的可能性。企业为了预防和控制信用风险，企业需要对申请者采取信用等级评估政策，同时根据申请人的相关信息和自身条件预估可能发生坏账的可能性。对于汽车行业而言，应收账款是企业流动资产中重要的组成部分，随着一个企业的应收账款的逐渐增多，企业承担的风险也相应的增加，如果对应收账款的管理不善，不仅会导致坏账的增加，资金周转速度变慢，还会造成资本成本的等额外费用的增加。本文以沈阳华晨金杯汽车有限公司为例，从应收账款的相关理论出发，结合国外研究文献，以沈阳华晨金杯汽车有限公司为例进行应收账款管理的研究，通过查找沈阳华晨金杯汽车有限公司的财务报表，并摘取其中与应收账款有关数据，通过对数据进行处理，分析该企业现状以及近年来可能存在的问题，并针对问题提出合适的解决方案。本科论文关键词：应收账款管理；商业信用；坏账准备本科论文AbstractAccounts receivable has become an important factor restricting the development of Chinese enterprises. Similarly, there are various risks in accounts receivable of enterprises. Therefore, we should make a reasonable assessment of the credit risk of the transaction party. Credit risk is the uncertainty of the recovery of accounts receivable caused by the implementation of commercial credit. In order to prevent and control credit risk, the company must evaluate each credit applicant and consider the possibility of bad debts or delayed payment of customers.For the automobile industry, accounts receivable is an important part of the current assets of an enterprise. With the gradual increase of accounts receivable of an enterprise, the risk borne by the enterprise also increases correspondingly. If the management of accounts receivable is not good, it will not only lead to the increase of ...
