比亚迪应收帐款风险衡量与防范摘要：随着社会主义现代化建设的进一步深入，市场竞争越来越激烈，在当前的市场环境下，企业应当重视应收账款的管理，本文就应收账款管理加以详细的分析，并充分结合比亚迪在这方面的管理情况，找出其中需要完善之处。其中主要涉及应收账款使用效率低下、烂账增加、责任无法落实到个人等。参考应收账款管理的具体形式，研究背后的逻辑，找出之所以无法高效的进行应收账款管理主要是因为信用管理缺失、赊销的滥用和对外信用评估不合理等因素所造成，除此以外还与缺乏科学的应收账款清查模式和责任划分模糊有关系。想要协调相关问题，就应当优化应收账款信用管理、改进赊销审核机制、加强应收账款清查体系，确保责任能够落实到位。关键词：应收账款；风险管理；现状；成因；防范措施1AbstractWith the further development of socialist modernization, the market competition is more and more fierce, in the current market environment, enterprises should pay attention to accounts receivable management, this paper on accounts receivable management to be a detailed analysis, and fully combined with byd in this aspect of management, to find out the need for improvement. It mainly involves the inefficient use of accounts receivable, the increase of rotten accounts, and the failure to implement the responsibility to the individual, etc. Refer to the specific form of accounts receivable management, the logic behind the study, find out the reason cannot be efficient for accounts receivable management is mainly because of the lack of credit management, credit abuse and foreign credit evaluation factors such as unreasonable, in addition to the lack of scientific accounts receivable inventory model with responsibility divided into fuzzy. In order to coordinate relevant problems, we should optimize the credit management of accounts receivable, improve the credit sales audit mechanism, strengthen the accounts receivable inventory system, and ensur...
