【正文】 。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(jìn)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(jìn)行回收。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(jī)構(gòu)發(fā)行，在資本市場上出售。通過與客戶經(jīng)常保持聯(lián)系 ，提醒其付款到期日，還可以發(fā)現(xiàn)貨物包裝、質(zhì)量、運(yùn)輸、以及結(jié)算上存在的問題與糾紛，及時做出相應(yīng)決策。企業(yè)可以通過建立企業(yè)應(yīng)收賬款管理信息系統(tǒng)，從賒銷過程開始到應(yīng)收賬款到期日，對 客戶進(jìn)行跟蹤監(jiān)督，確?？蛻裟苷ＶЦ敦浛睿畲笙薅鹊亟档陀馄谫~款發(fā)生率。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(jìn)的結(jié)算手段，加速資金回籠、縮短資金在途時間。 （ 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(yùn)輸人員或客戶簽收，運(yùn)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。企業(yè)在確定賒銷單位的信用條件及信用額度前，必須對賒銷商進(jìn)行了解并做出評估，給出合適的信用標(biāo)準(zhǔn)，從而有效控制應(yīng)收賬款。信用條件主要包括信用期限和現(xiàn)金折扣等，適當(dāng)延長信用期限可以擴(kuò)大銷售量，但也會造成應(yīng)收賬款占用的機(jī)會成本增加，同時加大壞賬損失風(fēng)險。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(jìn)行定期檢查和分析，確保信用限額安全、合理。各部門人員要各司其職、恪盡職守、認(rèn)真負(fù)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。明某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 30 確崗位職責(zé)，建立崗位責(zé)任制。壞賬準(zhǔn)備具有防范風(fēng)險，抵御損失的特性，是企業(yè)防范應(yīng)收賬款風(fēng)險的第一道屏障。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)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。 二， 應(yīng)收賬款風(fēng)險的管理與防范 （一） 應(yīng)收賬款風(fēng)險的事 前控制 壞賬風(fēng)險是客觀存在的，只要有賒銷就可能有壞賬。企業(yè)為了虛增利潤，將資金損失和當(dāng)期費用長期掛在應(yīng)收賬款科目內(nèi)處理，造成虛盈實虧。企業(yè)財會部門應(yīng)及時核算，正確反映應(yīng)收賬款情況。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。如果信用期過長、盲目實行現(xiàn)金折扣，某某 大學(xué)學(xué)生畢業(yè)設(shè)計（論文） 29 或折扣率確定不合理，都只會增加企業(yè)的信用成本，增加應(yīng)收賬款的回收風(fēng)險和回收成本，不利于企業(yè)的發(fā)展。 一， 應(yīng)收賬款風(fēng)險產(chǎn)生的原因 企業(yè)為促進(jìn)銷售、加速收款，必須付出一定成本對客戶提供一定的信用條件。然而，沉重的利息、又進(jìn)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。s credit trading volume control, and in accordance with the principle of limited authorization in the enterprise at all levels within the respective provisions of the credit limit may be granted. Hierarchical management system that is conducive to business at a reasonable credit limits, credit limits businesses to deal with the implementation of regular inspection and analysis, to ensure that the credit limit of safety and reasonable. Credit standards in the process, through prehensive analysis, to find out will not affect the sales will not increase the risk of the optimal point of balance. Credit terms including credit terms and cash discounts, to extend the credit period to be appropriate to expand sales, but it 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