上市房地产公司应收账款风险防御控制体系研究

Research on Risk Prevention and Control System of Accounts Receivable of Listed Real Estate Companies

摘要: 基于传统财务观点将财务风险归纳为企业资金链断裂主导因素的误解，针对上市房地产公司转型发展中地产业务应收账款总量难控、风险日益突出并由此牵引出公司债务负担加剧、债务风险日益突出的客观实际，采用判断推理、因素分析、归纳演绎等方法，概要分析了应收账款风险的创新含义，总结了上市房地产公司常见的应收账款风险类型，设计了应收账款风险控制体系，重点探索了上市房地产公司应收账款风险控制措施。研究认为，应收账款风险是企业筹资风险及债务危机的重要导源之一，上市公司应设立财务风险控制专门委员会，建立实施比债务风险控制更高更强的防控措施和机制，实行债权问责追责制度，并切忌采取“风险规避”策略。

Abstract: Based on the misunderstanding of traditional financial viewpoints that financial risk is summarized as the leading factor in the rupture of the corporate capital chain, the total amount of receivables of the real estate business in the transformation and development of listed real estate companies is difficult to control, and the risks are becoming more prominent, which leads to the objective reality of the intensification of the company’s debt burden. Use judgment and reasoning, factor analysis, inductive deduction and other methods, to summarize the innovative meaning of accounts receiva-ble risk, summarize the common types of accounts receivable risk of listed real estate companies, design the receivable accounts risk control system and focus on exploring the risk control measures of accounts receivable of listed real estate companies. Research believes that accounts receivable risk is one of the important sources of corporate financing risks and debt crises. Listed companies should set up financial risk control committees, establish and implement prevention and control measures and mechanisms that are higher and stronger than debt risk control, implement claims accountability system, and “risk avoidance” strategies should not be adopted.