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II
论文题目：BSG公司应收账款风险控制研究
专业：工商管理
硕 士 生：李娟（签字）_________________
导师：黄莉（签字）_________________
摘要
随着经济全球化程度的日益加深，我国市场经济发展迅速，国内市场与国际市场接
轨速度持续加快，企业间的竞争越发激烈。很多企业为了增强竞争力不断扩大企业的生
产能力及市场占有率，一方面导致企业生产能力过剩，与市场需求量不匹配，另一方面
也促使传统的卖方市场变成为买方市场。在此情况下，许多企业为了增加销售收入，扩
大销售量压减库存商品，并抢占市场份额，越来越多的使用赊销手段，从而产生大量的
应收账款。虽然赊销手段一定程度上可以使企业实现增加收入，达到占领市场份额的目
的，但由于我国的信用体系发展建设起步晚，相关约束性规定不够健全，许多相关的经
济制度还不够完善，企业间的经营秩序和市场管理仍然不够规范，所以存在严重的信用
缺失现象，出现大量的死账坏账，影响企业的正常运转，占用大量流动资金
本文以BSG公司为研究对象，该公司作为石油装备制造企业龙头企业，对该行业有
一定的代表作用，能够反映行业总体问题，结合现有国内外相关研究文献，通过对该公
司的经营状况进行调查研究，从应收账款数额、应收账款变现能力、以及应收账款的日
常管理来识别风险，对其应收账款风险控制进行分析探讨，总结出企业在应收账款风险
控制在于建立一个完善的风险控制和管理体系，并且企业的在经营管理和营销管理中，
应树立先进的应收账款管理思想，重视客户信息管理和动态档案管理，建立健全内部应
收账款风险控制体系，完善组织架构，健全基础管理，为风险控制提供保障
关 键 词：应收账款风险控制风险识别信用管理
论文类型：应用研究
III
Subject ： Study on Receivable Risk Control of BSG Company
Speciality:Business Administration
Name ： Li Juan(signature)
Instructor：Huang Li (signature)
ABSTRACT
As fast globalization of economy and rapid development of market economy in China, the
domestic market and international market are integrated with each other and the competition
between enterprises are becoming extremely intensive. In order to strength competitiveness,
enterprises are enlarging the manufacturing capacity and the market share. In one hand, it will
lead to the excess production capacity, which is not match with the market demand. In another
hand, it will also urge the traditional seller market become the buyer market. Under this
circumstance, a plenty of enterprises are trying many methods such as increase the sale
revenue, expand the sales, reduce inventories, occupy the market share by means of selling on
credit, that cause a mass of accounts receivable. Although selling on credit could increase the
sales revenue and build the market share in some certain degree. Due to the credit system of
our country start late, the rules and economic system are not complete and the management is
not standard, so it has a serious of credit deficiency and growing number of nonperforming
loans, which will influence the normal running and occupy a mass of working fund between
enterprises.
This article takes BGS as its research object. As a leading enterprise of equipment
manufacturing, BGS has a certain representative role in the industry and could reflect the
overall problem of the industry. Combined with the relevant literature at home and abroad and
based on the investigation of BGS operating condition and identify the risk from its accounts
receivable amount, accounts receivable liquidity and daily management of accounts receivable,
as well as analyzed its risk and control of accounts receivable. This article summed up the
problem and loopholes of accounts receivable risk &control. According to the company’s own
operating condition and some cases, this article have made some suggestions on improvement
of accounts receivable risk system, customer credit assessment system, sales assessment,
establishment of internal accounting system and the risks transfer, which can help the
company on achieve its goal on optimize enterprise accounts receivable management, reduce
the risk of accounts receivable .
Keywords: Accounts receivablerisk controlrisk identificationcredit management
Thesis: application research
IV
目录
第一章绪论1
1.1 研究背景及意义 ........... 1
1.1.1 研究背景1
1.1.2 研究意义1
1.2 国内外研究综述 ........... 2
1.2.1 国外研究现状 .... 2
1.2.2 国内研究现状 .... 4
1.3 研究方法与研究内容 ... 7
1.3.1 研究方法7
1.3.2 研究内容8
1.4 技术路线 ........... 8
1.5 创新点 . 10
第二章应收账款风险控制相关理论 .......... 11
2.1 应收账款及其管理 ..... 11
2.1.1 应收账款的涵义 .......... 11
2.1.2 应收账款的利弊 .......... 11
2.1.3 应收账款管理内容 ...... 11
2.1.4 应收账款的管理原则 .. 12
2.2 应收账款风险涵义及成因 ..... 13
2.2.1 应收账款风险涵义 ...... 14
2.2.2 应收账款风险成因 ...... 14
2.3 应收账款风险控制理论基础 . 14
2.3.1 内部控制理论 .. 15
2.3.2 风险管理理论 .. 16
2.3.3 信用管理理论 .. 17
第三章BSG公司应收账款风险控制现状分析 ........ 18
3.1 BSG公司概况 . 18
3.1.1 BSG公司简介 .. 18
3.1.2 BSG公司生产经营状况 .......... 19
3.2 BSG公司应收账款财务指标分析 ..... 20
3.2.1 BSG公司应收账款规模 .......... 20
3.2.2 BSG公司应收账款账龄分析 .. 21。