【正文】
s the position of the accounts receivable risk elaborated accounts receivable risk causes and effects, and reveals the problems of enterprise accounts receivable internal control in our country, and then accounts receivable in advance, matter, and put forward several proposals to the regulatory process afterwards, finally summarizes the real case to accounts receivable risk formation reasons how to control the views and Suggestions are put forward.Key words: accounts receivable。 Risk。 controlIII目 錄誠信聲明????????????????????????????????Ⅰ 摘要??????????????????????????????????Ⅱ ABSTRACT???????????????????????????? Ⅲ第一章 緒論 ?????????????????????????????1 選題背景和選題意義????????????????????????1 選題背景????????????????????????????1 選題意義????????????????????????????1 國內(nèi)外研究動(dòng)態(tài)???????????????????????????2 國外研究動(dòng)態(tài)??????????????????????????2 國內(nèi)研究動(dòng)態(tài)??????????????????????????2 文獻(xiàn)評(píng)價(jià)????????????????????????????3 研究思路與方法???????????????????????????3 本文創(chuàng)新之處與缺乏?????????????????????????4第二章 應(yīng)收賬款風(fēng)險(xiǎn)的概念及特點(diǎn)???????????????????5 應(yīng)收賬款風(fēng)險(xiǎn)的概念?????????????????????????5 應(yīng)收賬款風(fēng)險(xiǎn)的特點(diǎn)?????????????????????????5第三章 應(yīng)收賬款風(fēng)險(xiǎn)構(gòu)成分析?????????????????????6 壞賬損失風(fēng)險(xiǎn)????????????????????????????6 資金周轉(zhuǎn)風(fēng)險(xiǎn)????????????????????????????6?????????????????????? 6第四章 應(yīng)收賬款風(fēng)險(xiǎn)產(chǎn)生的緣故分析?????????????????8??????????????????????????8 市場(chǎng)環(huán)境變幻??????????????????????????8 信譽(yù)機(jī)制不健全?????????????????????????8 客戶本身支付征詢題????????????????????????8 企業(yè)內(nèi)部環(huán)境分析??????????????????????????8 缺乏風(fēng)險(xiǎn)認(rèn)識(shí)??????????????????????????9 內(nèi)部治理機(jī)制不健全???????????????????????9 銷售制度上存在缺陷???????????????????????9IV