I
基于应收账款的企业赊销风险控制和防范研究
——以X公司为例
摘要
随着市场经济的飞跃发展，市场竞争逐步走向激励。在这种大环境下，企业
为扩大销售，或是吸引、稳定客户群，不得不采取以信用为基础的赊销手段。但
是，由于企业信用管理的滞后性、社会信用体系不完善等原因，企业往往会因此
而造成很大损失，给企业的持续良性发展带来严重影响。基于这种原因，对企业
赊销风险控制和防范进行研究，对于企业的稳健发展具有十分重要的理论和现实
意义
本文通过对国内外的相关文献进行分析研究，阐述了赊销和应收账款管理的
基础理论，并运用实证分析方法，以X公司为例，结合我国企业信用管理的实际
情况以及X公司的行业特点，在对赊销和应收账款基础理论阐述的基础上，对该
公司应收账款和赊销管理现状进行了深入细致的分析，并以此为基础探讨了该公
司在应收账款和赊销管理中存在的相关问题以及产生这些问题的原因，最后，有
针对性的提出了X公司改进应收账款和赊销管理的方案设计。本文提出的有利于
企业赊销和应收账款管理的信用管理体系建设方案，对于构建合理的社会信用体
系具有一定的创新之处。望能够通过本文对X公司有关问题的分析，可以给我国
其他企业在赊销风险控制和防范方面提供借鉴和参考，提升企业的赊销风险管理
水平，以此来加强应收账款回收和提高资金运用效率
关键词：应收账款；赊销；信用风险
II
Abstract
With the rapid development of the market economy, the market competition
gradually moves towards the incentive. In such a large environment, in order to
expand sales, or to attract and stabilize customers, enterprises have to adopt
credit-based means of credit sales. However, because of the tardiness of enterprise
credit management and the imperfection of social credit system, enterprises often
cause great losses and bring serious impact on the continuous and benign
development of enterprises. Based on this reason, the research on the risk control and
prevention of credit sales is of great significance to the steady development of
enterprises.
Based on the analysis of relevant literatures at home and abroad, this paper
expatiates the basic theory of credit sales and accounts receivable management, and
uses the empirical analysis method to analyze the current situation of credit and
accounts receivable management of X Corporation. Based on this, the paper discusses
the related problems in the management of accounts receivable and credit sales and
the reasons for these problems. Finally, the paper puts forward the design of X
Company to improve the management of accounts receivable and credit sales. This
paper puts forward the credit management system construction scheme which is
favorable to the management of credit sales and accounts receivable. We hope that the
analysis of the problems of X Company can provide reference to other enterprises in
the control and prevention of credit sales risk, improve the level of credit sales risk
management, so as to strengthen the recovery of accounts receivable and improve the
efficiency of fund use.
Keywords: Accounts Receivable; Credit; Credit risk。