【正文】 ost profit opportunities and increase the opportunity cost of capital. Third, how to control the risk of accounts receivable 1, credit risk prevention policy With the further development of China39。 Similarly, PR value is the major risk factors based on ratios of financial position (cash ratio, inventory turnover, quick ratio, etc.) to assess the score of each factor, calculated using the principle of mathematical statistics weight each factor, then the integrated value is calculated PR value. Several standard methods of the above can apply for credit credit offer credit quality of customers to predict, analyze, judge, to determine whether to grant credit offers. (2) credit terms. Corporate credit conditions is the need to pay money on credit conditions, including credit terms, discounts, terms and cash discounts. Credit period is the longest business requirements to the customer time to pay。s debt credit period has expired, customers have been closely monitoring the dynamic changes in debt maturity. (4) analysis of accounts receivable turnover and average billing period, to see whether at the normal level of liquidity. (5) to strengthen aging analysis of accounts receivable. Aging analysis of accounts receivable accounts receivable ledger should be based on the setting business case may be, the general ledger accounts receivable business sales region and sales by the household setting. (3) to strengthen the management of accounts receivable ledger. Screening of the accounts receivable ledger, aging analysis to determine which needs and which does not require, or purchase a unit occurs only a few pen and the amount outstanding, as a result of product quality, dispute, or disputes resulting from breach of contract Such accounts receivable should be shown separately case by case basis and specify the reasons put forward to resolve issues. 4, accounting, risk prevention (1) Select the correct extraction China39?，F(xiàn)銷方式是企業(yè)最期望的一種銷售結(jié)算方式。它是企業(yè)因賒銷產(chǎn)品而產(chǎn)生的短期債權(quán)，是企業(yè)向客戶提供的一種商業(yè)信用。 應(yīng)收賬款增加了企業(yè)現(xiàn)金流出的損失。但是，一些企業(yè)的風(fēng)險防范意識不強，為了擴大銷售，在事先未對付款人資信情況作深入調(diào)查的情況下，盲目地采用賒銷策略去爭奪市場，只重視帳面的高利潤，忽視了大量被客戶拖欠占用的流動資金能否及時收回的問題。信用政策包括以下方面： （ 1）信用標(biāo)準(zhǔn)。 ④ 抵押品：抵押品對不知底細(xì)或信用狀況有爭議的顧客而要求一種信用擔(dān)保的各種資產(chǎn)。 （ 2）信用條件。二是對顧客而言，信用品質(zhì)高、財務(wù)狀況良好、支付能力強、信用管理人員發(fā)放信用時就應(yīng)采取風(fēng)險性原則。 應(yīng)收賬款日常管理風(fēng)險的防范 （ 1）企業(yè) 要想加速應(yīng)收賬款周轉(zhuǎn)速度，降低收帳風(fēng)險，必須做好以下基礎(chǔ)工作。 (5)加強應(yīng)收賬款帳齡分析。正確的結(jié)算方式對減少應(yīng)收賬款的風(fēng)險也是很重要的。賬齡分析是對應(yīng)收帳款總額的質(zhì)量與價值進行的重新評價，是判斷各帳戶余額的可收回性和確定用何種措施解決的依據(jù)。以便收回更多的款項，而且雙方還能建立較好的業(yè)務(wù)關(guān)系。 三是對客戶有還款能力，但又拒不償付的，企業(yè)應(yīng)采用適當(dāng)?shù)姆椒ㄟM行討債。 二是確定收款程序。 應(yīng)收賬款收帳風(fēng)險的防范 如果企業(yè)對應(yīng)收帳款的防范工作做在前，并且切實有效，就能把握應(yīng)收帳款風(fēng)險的大小，那么解決問題的工作量就將大為減少。 （ 3）加強對應(yīng)收賬款明細(xì)帳的管理。采取上述措施，分析客戶的信用狀況，以便及時發(fā)現(xiàn)并提出對策。 應(yīng)收賬款間隔期風(fēng)險的防范 公司由于賒銷形成應(yīng)收賬款，使銷售和收帳這兩種行為之間存在一個結(jié)算時間，即間隔期。信用期限是企業(yè)給客戶規(guī)定的最長付款時間；折扣期限是為客戶規(guī)定的可享受 現(xiàn)金折扣的付款時間；現(xiàn)金折扣是鼓勵客戶在折扣期限內(nèi)及早付款而給予的優(yōu)惠。公司信用管理人員在考慮這一因素時，應(yīng)重點分析地區(qū)經(jīng)濟情況與經(jīng)營產(chǎn)品相關(guān)的特定行業(yè)的發(fā)展?fàn)?況上。為此，公司有必要以顧客信用品質(zhì)進行定期檢驗和評估分析，對信用標(biāo)準(zhǔn)質(zhì)量的檢驗和評估有三種常用的方法。一些企業(yè)銷售的商品價格高、質(zhì)量差，或規(guī)格不符合客戶的要求，客戶購買此類商品后有上當(dāng)受騙的感覺，最終導(dǎo)致了客戶延期付款，甚至拒付。 應(yīng)收賬款增加了企業(yè)資金機會成本損失。企業(yè)在賒銷產(chǎn)品時，發(fā)出存貨，貨款卻不 能同時收回，而企業(yè)對逾期不還款的客戶不能采取相應(yīng)措施，致使企業(yè)流動資金被大量占用，長此以往必將影響企業(yè)流動資金的周轉(zhuǎn)，使企業(yè)貨幣資金短缺，從而影響企業(yè)的正常開支和正常生產(chǎn)經(jīng)營。由于賒銷方式下，企業(yè)在銷售產(chǎn)品的同時，向買方提供了可以在一定期限內(nèi)無償使用的資金，即商業(yè)信用資金，其數(shù)額等同于商品的 售價，這對于購買方而言具有極大的吸引力。s enterprises are mainly the following: check settlement, foreign exchange settlement, mission collection settlement, settlement and other bank draft, corporate customers operating according to ability, capacity to repay and credit status, select the appropriate settlement of strong profitability and solvency, credit risk of large customers to choose a good way, this will help the two sides establish a relationship of mutual trust, expand the sales work and improve petitiveness. 5, accounts receivable factoring risk prevention If the enterprise is the work done against accounts receivable in the former, and effective, will be able to grasp the size of the risk of accounts receivable, then the problem will be greatly reduced workload. But a business in the ordinary course of business can be without accounts receivable, and its purpose is simply to do preventive work is to control the line of credit and change the overall aging structure, increasing the recoverability of the existing accounts receivable. Therefore, enterprises must conduct research into prevention of accounts receivable, to establish their own processing methods and principles. First, the analysis of total receivables. Look at the accounts receivable balance is reasonable, whether the enterprise39。 cash discount to encourage customers in the period of early payment discounts given preferential treatment. Generally provide more favorable credit terms to increase sales, but it can also bring additional burdens, such as accounts receivable will increase the opportunity cost of bad debts, cash discounts and other costs, so panies must be carefully weighed. I think we can grasp the following principles: the principle of prudence, risk principle (the principle of loosetype), the principle of cooperation. Prudence two possibilities: First, panies in the market weakness, deteriorating economic environment, panies should make a negative decision management sales strategy, market risk should be taken to avoid the principle of prudence. Second, the customer, without the ability to pay low credit quality, and poor financial situation, or do not understand the ins and outs and the dispute by the credit quality to the precautionary principle of justice. The principle of risk can be divided into two situations: First, panies in the economic recovery increased, the product in the industry or the District of merchantability good, corporate decisionmaking authorities should take active sales policy. Second, the customer, the credit quality is high, financial condition, ability to pay, credit managers should be taken when issuing credit risk principles. The principle of cooperation: For SMEs, the capital less strength