第三方物流企业会计结算管理中的风险防范  

The Risk Prevention of Accounting Management in the Third-Party Logistics Enterprises

作　　者：黄英[1] 黄明[2] 

机构地区：[1]哈尔滨师范大学经济学院,黑龙江哈尔滨150040 [2]上海立信会计学院,上海市200235

出　　处：《中国流通经济》2008年第10期44-46,共3页China Business and Market

摘　　要：本文认为,第三方物流企业是独立于买方和卖方之外的特殊服务类企业,在目前金融市场和交易环境不够规范的条件下,信用销售存在着较大的风险。第三方物流企业要加强会计结算管理中的风险防范,在微观上,应从内部控制管理实际出发,重视信息系统建设,优化会计结算流程,打造自身物流品牌;在宏观上,要关注社会金融环境和交易环境的运行安全,使会计结算管理在企业管理系统中真正发挥核算、监督、预测、控制的职能。第一,建立有效的结算流程管理,防范信息不畅的销售风险;第二,利用保理和出口信用保险,防范资金结算风险;第三,建立客户信用信息管理系统,防范少数客户恶意拖欠货款而形成的呆账坏账风险。The third-party logistics enterprises are independent of the seller and the seller from the special service enterprises. In the current financial market and insufficient standard＇s premise transaction environment, there are greater risks in the credit sale. How to play in the accounting management accounting, monitoring, forecasting and controlling the functions of the internal management and external environment may be the potential risk to predict and prevent. From accounting management perspective, the authors generally make some suggestions and reflection and improve their core competitiveness of reference for the third-party logistics enterprises.

关 键 词：第三方物流 会计结算管理 风险防范 

分 类 号：F252.24[经济管理—国民经济]