浅议国有企业应收账款风险的防范与控制  

On Prevention and Control of Risks State-Owned Enterprises are facing in Dealing with Accounts Receivable

作　　者：蒋冗[1] 

机构地区：[1]中国石化集团江汉石油管理局钻井二公司,湖北潜江433123

出　　处：《江汉石油职工大学学报》2013年第1期92-94,共3页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：应收账款存在着对企业资金的使用效率有严重的影响、对企业经营成果有所夸大、企业管理成本和机会成本有所增加的风险。防范与控制应收账款风险,应强化国企经营者管理责任,严格应收账款损失的追责机制;加强合同管理;明确应收账款管理的职责;加强机制管理,改变管理模式僵化的现状;制订合理的赊销方针和结算方式;有担保性质的赊销方针;有条件的销售方针;结算方针上的灵活性;Accounts receivable affect use efficiency of enterprise funds seriously, overstate the business results of the enterprise and al~ lead to somewhat increase of management and opportunity cost. To control the risk of accounts receivable is to restrict responsibility mechanism of loss of accounts receivable by intensifying operators＂ management responsibility, define its management duty by strengthening contract management, change rigescent management mode through enhancing mechanism management, make proper credit sale policy and method of settlement and com- plete daily management of accounts receivable.

关 键 词：国有企业 应收账款 风险防范 风险控制 

分 类 号：F275[经济管理—企业管理]