本科论文 天津鹏翎胶管股份有限公司应收账款风险控制存在 的问题及对策 摘 要随着当今经济社会的进步，竞争逐渐激烈，越来越多的大中小型企业选择采用了一种方法，这种方法就叫做赊销，但是这种方法存在风险，如果经营不善，企业就将面临着一定的风险。本文从应收账款如何产生为出发点，对怎样管理应收账款风险进行分析和总结，以天津鹏翎胶管股份有限公司（以下简称为天津鹏翎）作为分析的对象对应收账款的现状进行了全方面的分析解读。找出在管理中发现的问题，并加以分析推断。发现，存在对顾客信用评分机制不完善、公司销售体制不健全、内部管理体制不完善、催收力度不足、风险转移手段不足等问题。因此针对这些问题，提出了建立健全的销售机制、建立严格的顾客信誉审批体制、严格控制赊销、加强催收力度、加强内部管理，适当出售应收账款等解决办法。企业争取每个部门做好配合，做好管理工作，加大管理力度，从而降低应收账款的风险。本科论文关键词：天津鹏翎；信用管理；应收账款；风险管理AbstractWith the development of economy and society, the competition is becoming more and more fierce. More and more small and medium-sized enterprises choose to adopt a method, which is called credit sale, but there are risks in this method. If the management is not good, the enterprise will face certain risks. This paper analyzes and summarizes how to manage the risk of accounts receivable from the perspective of how accounts receivable come into being, and interprets the current situation of accounts receivable with Tianjin Pengling rubber hose Co., Ltd. (hereinafter referred to as Tianjin Pengling) as the object of analysis. Find out the problems found in the management and analyze them. It is found that there are some problems such as imperfect customer credit scoring mechanism, imperfect company sales system, imperfect internal management system, insufficient collection strength and insufficient risk transfer means. Therefore, in view of these problems, the paper puts forward some solu...
