飞乐水泥制品厂应收账款风险控制及管理对策探究摘 要近年来，中国经济稳步增长，市场竞争日趋激烈。通过信贷销售的产品越来越多，应收账款的数量越来越多，偿还债务所需的时间越来越多，而且失去公司付款的风险甚至更高。这将使公司的内部资本周转相对困难。此外，根据中国目前的发展情况，有必要改进适当的信用体系的评估和建设，这可能导致对不良贷款的有机认可，从而导致重大的财务风险增加，从而有效管理债务是公司的重要组成部分，可以在一定程度上有效地管理风险。关键词：赊销审批；应收账款；风险控制Research on Risk Control and Management Countermeasure of Accounts Receivable in Feile Cement Products FactoryABSTRACTIn recent years, China's economy has grown steadily and market competition has become increasingly fierce. More and more products are sold through credit, the number of accounts receivable is increasing, the time required to repay debt is increasing, and the risk of losing company payments is even higher. This will make the company's internal capital turnover relatively difficult. In addition, according to China's current development, it is necessary to improve the evaluation and construction of an appropriate credit system, which may lead to organic recognition of non-performing loans, resulting in significant financial risks, so that effective management of debt is an important part of the company. Risk can be managed to some extent effectively.Key words: credit approval; accounts receivable; risk control; 目录引 言............................................................................................................................11 相关理论概述............................................................................................................21.1 应收账款风险相关理论........................................................................21.1.1 应收账款风险理论....................................................................21...
