浅谈如何构建国有企业应收款全面风险管理体系  

A Brief Discussion on How to Build A Comprehensive Risk Management System for State-owned Enterprises’Accounts Receivable

作　　者：郑谦[1] ZHENG Qian(Yuntianhua Group Co.,Ltd.,Kunming 650228,China)

机构地区：[1]云天化集团有限责任公司,云南昆明650228

出　　处：《化工管理》2025年第8期12-15,共4页Chemical Management

摘　　要：国有企业在参与市场竞争的过程中,如何通过建立健全应收款风险管理体系,科学有效地强化对应收款的管控,对完善和优化国有企业内部控制、降低企业经营风险、维护国有资产保值增值、实现国有企业高质量发展具有重要现实意义。文章结合作者的工作实际,选取了四家云南省本土国有企业作为调研对象,四家企业分别涉及商贸、工程施工、自产产品的生产与销售等业务领域,为调研结论的可适用性奠定了基础。In the process of participating in market competition,how to strengthen the management and control of receivables scientifically and effectively by establishing and improving the receivables risk management system is of great practical significance for improving and optimizing the internal control of state-owned enterprises,reducing enterprise operating risks,maintaining and increasing the value of state-owned assets,and realizing high-quality development of state-owned enterprises.Based on the actual work of the author,this paper selects four local state-owned enterprises in Yunnan province as research objects,which are involved in business fields such as commerce,engineering construction,production and sales of self-produced products,etc.,laying a foundation for the applicability of the research conclusions.

关 键 词：应收款项 风险管理 内部控制 

分 类 号：F275.1[经济管理—企业管理]