应收账款信用风险的防范与控制初探

应收账款是赊销的产物。赊销一方面可以提高企业的市场竟争能力、扩大销售,但另一方面延迟了企业的现金收回时间,增加账款的催收费用,甚至遭受坏账损失的风险。本文从信用政策的制定、内部控制、收账管理、建立信用报告制度和开展信用保险等方面对应收账款信用风险的防范与控制进行了初步的探讨。

Study of Preventing and controlling the Receivables' Risk of Credit

Receivables are the result of selling on credit. On one hand it increases the enterprise' s ability of market competition and expands sales volume, but on the other hand it delays the time of collecting its cash, adds up to its expenses and even runs a risk of uncollectible accounts receivables . The article makes some useful explorations on formulating a policy of credit, conducting control within the enterprise, managing receivables , setting up the regulations of reporting on credit and developing the insurance of credit.