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應收賬款的風險及規避
畢業論文
應收賬款的風險及規避
摘要：應收賬款是企業因銷售商品或提供勞務而形成的債權，實質上是企業為客戶提供的1種商業信用。應收賬款的形成，1方面有利于企業擴大銷售，減少存貨，提高市場競爭力；另1方面由于種種不易控制因素，會使企業面臨較高的應收賬款的風險。應收賬款的風險伴隨應收賬款的出現相應而生，它是指應收賬款款項長期難以收回時影響企業的效益，甚至形成呆賬、壞賬的不確定性。企業在發展的過程中，應收賬款的風險是客觀存在且對財務狀況影響較大。只有通過合理的分析與規避，才能有效發揮應收賬款的積極作用。
關鍵詞：應收賬款；應收賬款的風險；風險測定；風險規避；
The Account Receivable Risk and Risk Aversion
Abstract: Account receivable is creditors rights which arise from selling goods and offering service ,essentially it is a commercial credit provided for customers .On one hand ,The form of accounts receivable are favourable to promote sales,reduce stock,and as well as improve market competition .On the other hand,there will be a high receivables risk confronted by enterprise because of kinds of uncontrollable factors . The reveibables risk is defined as uncertainty for the bad bebt ,which will influence the profit in the long term with loan hard to be recalled.The receivables risk objectively exists ,which exerts a great impact on finacial situation.only if the enterprise reasonablely analyses and takes aversion action It can fully take advantage of accounts receivable benifits.
Key words: Account receivable ；Receivable risk；Risk measurement；Risk aversion
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