企业应收账款管理中的风险问题与对策研究

摘    要
企业应收账款管理作为企业运营中的重要环节，具有风险性较大、期限较长等特点。其基本流程涵盖订单处理与发票开具、账款跟踪与催收等关键环节。在应收账款管理中，客户关系管理、信用政策制定及内部控制机制是不可或缺的关键因素。然而，企业在实际管理中常面临客户信用评估缺失、应收账款周转率低、内部控制失效及合同条款不明确等风险。为有效应对这些风险，企业应建立全面的信用评估体系，加强账款催收管理，完善内部控制体系，并明确合同条款。通过这些措施，企业可以优化应收账款管理流程，降低风险，提高资金周转效率，从而保障企业的财务稳健与可持续发展。

关键词：应收账款管理  风险问题  信用评估


Abstract
As an important link in enterprise operation, enterprise accounts receivable management has the characteristics of large risk and long term. Its basic process covers order processing and invoice issuing, accounts tracking and collection and other key links. In accounts receivable management, customer relationship management, credit policy formulation and internal control mechanism are indispensable and key factors. However, in the actual management, enterprises often face risks such as lack of customer credit assessment, low turnover rate of accounts receivable, failure of internal control and unclear contract terms. In order to effectively deal with these risks, enterprises should establish a comprehensive credit evaluation system, strengthen the accounts collection management, improve the internal control system, and clarify the contract terms. Through these measures, enterprises can optimize the accounts receivable management process, reduce risks, improve the efficiency of capital turnover, so as to ensure the financial stability and sustainable development of enterprises.

Keyword:Accounts receivable management  Accounts receivable management  credit assessment




目    录
1引言 1
2企业应收账款管理概述 1
2.1应收账款管理的定义 1
2.2应收账款管理的特点 2
2.3应收账款管理的基本流程 2
3应收账款管理的关键因素 2
3.1客户关系管理 2
3.2信用政策制定 3
3.3内部控制机制 3
4企业应收账款管理中的风险识别 3
4.1客户信用评估的缺失 3
4.2应收账款周转率低 4
4.3内部控制失效 4
4.4合同条款不明确 5
5企业应收账款管理中的风险应对策略 5
5.1建立全面的信用评估体系 5
5.2加强账款催收管理 6
5.3完善内部控制体系 6
5.4明确合同条款 6
6结论 7
参考文献 8
致谢 9