【正文】 can also result in accounts receivable to increase the opportunity cost of occupancy, at the same time increase the risk of bad debt losses. Enterprises to deal with different clients in credit and making necessary adjustments so that it has always been able to keep the scope of enterprise Inside. Business units in determining the credit terms and credit limit of credit before the credit must be made to understand and carry out the assessment, given the appropriate credit standards, thus the effective control of accounts receivable. Credit analysis from the quality of enterprises, capital, capacity, collateral and credit situation in these five cases are analyzed. (B)Accounts receivable risk control things Financial sector client money received should be recorded or made such 某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 26 an inquiry procedure, it is necessary to control the contract and customer requirements to issue bills of lading, and sent to transport personnel or customer receipt, the transport sector should be anized according to the bill of lading shipments, and to ensure that the specifications of the goods, model, the number is correct, should be based on bills of lading after delivery to customers, such as timely invoicing, payment settlement process. Contracts should be standardized, in line with the requirements of contract law, the subject of the contract, the quantity, quality, delivery time, delivery location, payment method and careful assessment of liability for breach of contract and decide whether to accept the orders, thereby enabling business conduct standardized and refinement. As far as possible, enterprises should use their own settlement in a favorable settlement and advanced means to return the funds to accelerate and shorten the time intransit funds. (C) the risk of accounts receivable after the control Control of accounts receivable, including credit contract after the expiration of the recovery of funds control and funds due to various reasons could not be recovered due to the formation of bad debts and losses. Business enterprises through the establishment of accounts receivable management information system, credit process from beginning to the accounts receivable due date of Followup supervision of clients to ensure that customers normally pay the purchase price, minimizing the incidence of overdue accounts. Accounts receivable tracking service, to maintain good relations with customers, but also allows customers to feel the pressure of creditors, greatly improve the recovery of accounts receivable. Maintained through regular contact with customers to remind them of their payment due date can also be found in the packaging of goods, quality, transport, and billing problems and disputes in a timely manner 某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 27 to make the appropriate decisionmaking. Arising from the sale of customer accounts receivable management has bee a fund management business, money management, an important part. For enterprises to implement highquality accounts receivable asset securitization, the lack of liquidity of enterprises, but can produce a stable predictable cash flows of assets, asset structure through the integration and separation of the assets of credit in order to guarantee some assets, controlled by the trustee issued a special ad hoc bodies, in the capital market. The use of legal means to defend corporate interests. Enterprise can be entrusted to professional accounts receivable accounts receivable recovery panies, large and mediumsized enterprises, if a larger amount of accounts receivable, accounts receivable can be entrusted to the pany for recycling. Professional callable receivables in the amount of parative advantage, to a certain extent, reduce accounts receivable to invest in financial 某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 28 譯文 應(yīng)收賬款管理 隨著企業(yè)的發(fā)展，應(yīng)收賬款逐漸增多，資金成本不斷上升，而企業(yè)為擴大市場占有率，降低了賒銷商品或提供勞務(wù)服務(wù)的信用評定，以獲取更多的商業(yè)渠道、擴大銷售份額。許多企業(yè)實行工資與效益掛鉤的經(jīng)營模式，使得經(jīng)營者一味追求高利潤，盲目賒銷商品或提供勞務(wù)，營造出完成或超額完成指標(biāo)的假象，不考慮資金的使用價值和可回收性，加大企業(yè)應(yīng)收賬款風(fēng)險。企業(yè)應(yīng)充分估計可能發(fā)生的壞賬損失將對損益造成的影響，按期提取壞賬準(zhǔn)備以分解壞賬損失風(fēng)險。各部門人員要各司其職、恪盡職守、認真負責(zé)、責(zé)任到人，最大限度地提高應(yīng)收賬款回收率，縮短應(yīng)收賬款收賬期， 減少壞賬損失。 （ 二） 應(yīng)收賬款風(fēng)險的事中控制 財務(wù)部門收到的客戶貨款應(yīng)及時入賬或作查詢手續(xù)，要對照合同和客戶要求開具提貨單，并送交運輸人員或客戶簽收，運輸部門應(yīng)根據(jù)提貨單組織發(fā)貨，并確保貨物的規(guī)格、型號、數(shù)量正確無誤，發(fā)貨后應(yīng)根據(jù)提貨單等及時向客戶開具發(fā)票，辦理貨款結(jié)算。對企業(yè)優(yōu)質(zhì)應(yīng)收賬款實行資產(chǎn)證券化，將企業(yè)缺乏流動性、但能產(chǎn)生可預(yù)見穩(wěn)定現(xiàn)金流量的資產(chǎn)，通過資產(chǎn)結(jié)構(gòu)整合和資產(chǎn)信用分離的方式，以部分資產(chǎn)為擔(dān)保，由受托人控制的專門特設(shè)機構(gòu)發(fā)行，在資本市場上出售。企業(yè)可以將應(yīng)收賬款委托給專業(yè)應(yīng)收賬款公司進行回收，大中型企業(yè)如果應(yīng)收賬款數(shù)額較大，可以委托應(yīng)收賬款公司進行回收。企業(yè)應(yīng)盡 可能地采用對自身有利的結(jié)算方式和先進的結(jié)算手段，加速資金回籠、縮短資金在途時間。這種分級管理制度有利于將賒 銷業(yè)務(wù)控制在合理限度內(nèi)，企業(yè)應(yīng)對信用限額的執(zhí)行情況進行定期檢查和分析，確保信用限額安全、合理。我國企業(yè)會計制度規(guī)定，企業(yè)只能采用備抵法核算壞賬損失。企業(yè)財會部門應(yīng)及時核算，正確反映應(yīng)收賬款情況。然而，沉重的利息、又進一步增加了企業(yè)費用，且隨著應(yīng)收賬款賬齡的增長，其壞賬損失發(fā)生的可能性也隨之上升，從而使資金成本上升。 另外，我還要特別感謝 某 公司 的 領(lǐng)導(dǎo)和 全體員工，正是由于他們在我收集資料期間給予的大力支持和幫助，為我的論文提供了豐富、詳實的第一手資料。 ，及時獲取有關(guān)信息，采取防范措施，如對逾期未還或欠款額度加大的客戶停止供貨 某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 19 參考文獻 [1] 中華人民共和國財政 部 .企業(yè)會計準(zhǔn)則 應(yīng)收賬款 [M].2021. [2] David Lankin. Credit Management and Control[J]. Managerial and Economics,1993,3(7)： 77～ 80 [3] . The Economics of Factoring Accounts Receivable[J].Journal of Economics and Business， 1998，（ 50）： 339～359 [4] Stanley 與客戶的良好關(guān)系是企業(yè)維持市場份額的關(guān)鍵。在通常情況下，賒銷企業(yè)主要應(yīng)以那些金額大或者信用品質(zhì)較差的客戶的欠款作為考察的重點。賒銷是企業(yè)在銷售貨物的同時沒有立即收取貨款 ,而是給予客戶一定的時間來周轉(zhuǎn)資金 ,而后結(jié)清貨款的一種銷售方式 ,其目的在于擴大企業(yè)銷售 ,增加收入?？蛻糍Y信檔案的建立主要依賴與計算機網(wǎng)絡(luò)進行 ,用于評估客戶的資信資料 :包括客戶的品質(zhì)、商業(yè)信譽、經(jīng)營作風(fēng)以及商業(yè)往來 。此外，企業(yè)在制定有效的內(nèi)部控制制度、訓(xùn)練員工的專業(yè)技能的同時，還應(yīng)加強員工的道德觀、價值觀、忠誠度等精神層面素質(zhì)的培養(yǎng)，以提高其工作熱情和責(zé)任心，從而從根本上杜絕各種可能的人為因素造成的壞賬損失 建立客戶動態(tài)資源管理系統(tǒng)，全面了解客戶的主體情況 (1)實行客戶資信管理制度。銷售人員和財務(wù)人員應(yīng)該相互配合 ,避免銷售和核算的脫節(jié)。面訪催收是催賬方法中成本最高的一種，但對于欠款金額較高的債務(wù)人，采用面訪是非常有價值的。為此，企業(yè)必須采取一