浅析A公司应收账款风险控制

Analysis on the Risk Control of A Company’s Accounts Receivable

摘要: 随着时代的发展，企业生存面临的问题越来越复杂，企业为了能够更好的跟进社会发展的步伐，加之商业信用的推行，赊销成为了炙手可热的选择。赊销有利于企业竞争力的提升、库存商品的减少，它还可以在一定程度上吸引客户。通常，随着销售量的增加，公司的信贷销售量继续增加。这必然会增加公司的财务风险，并且公司的运营风险将继续增加。在本文中，我们通过对A公司的相关财务数据进行分析，以识别主要问题并因此使应收账款管理标准化，规范日常账户管理制度，加强债券内部控制，完善应收账款工作责任制度。

Abstract: With the development of the Times, the problems faced by enterprises are becoming more and more complex. In order to better follow up the pace of social development, coupled with the implementation of commercial credit, credit selling has become a popular choice. Credit sales are conducive to improving the competitiveness of enterprises, reducing the inventory of goods, it can also attract customers to a certain extent. Typically, as sales increase, the company’s credit sales continue to increase. This will inevitably increase the company’s financial risk, and the company’s operational risk will continue to increase. In this paper, through the analysis of the relevant financial data of Company A, we identify the main problems and standardize the accounts receivable management, standardize the daily account management system, strengthen the internal control of bonds, and improve the accounts receivable responsibility system.