宁夏理工学院毕业设计（论文）
参考文献
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[2] BEN J. SOPRANZETTI. “THE ECONOMICS OF FACTORING ACCOUNTS RECEIVABLE” JOURNAL
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[15] 韩晓晨，夏建雄.我国应收账款保理业务分析.科技和产业，2006，12 [16] 刘海蓉.应收账款转让制度之比较研究.洛阳师范学院学报，2006，06
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宁夏理工学院毕业设计（论文）
结束语
通过研究，从中找出了JK公司现阶段对于应收账款管理存在的不足之处，为公司排除了一些阻碍公司发展的隐患，并且提出了解决的措施。JK公司新的应收账款管理制度是根据现阶段的经济发展状况和经济模式制定的，能很好的帮助公司实现健康发展。通过这段时间的研究，公司管理层十分重视对应收账款的管理，并把它作为衡量业绩的指标之一。
由于部分资料涉及公司商业秘密，未能得到第一手资料，文中部分数据略有不实，由于本人的知识储备有限，考虑问题的深度不足。针对JK公司目前应收账款管理上存在的提出的解决方法也不是最优的，并且有部分问题可能没有发现，希望以后随着自身水平的提高有机会进一步研究和探讨。
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宁夏理工学院毕业设计（论文）
翻译部分
英文原文
Accounts Receivable Management
Along with the development of the enterprise, accounts receivable increases gradually, capital costs continue to rise, and the enterprise is to enlarge the share of market, reduce the credit sales goods or services to the credit evaluation service, in order to get more business channel, expand sales share. In this case the enterprise can flow funds will not be sufficient to pay for daily management activities and the relevant taxes, they need to rely on bank loans to solve this problem. However, heavy interest, and further enhance the enterprise cost, and as accounts receivable account the growth of the age, the loss of bad with the likelihood of rise, so that the rise in the cost of capital. Also because of the enterprise has malicious default receivable problem, and corporate accounts receivable recovery work basically all by the enterprise to collect, cause for recycling accounts receivable and increase unnecessary costs cannot pass on, the rise in the cost of capital, increase the accounts receivable risk recovery.
1 the causes of account receivable risk
Enterprise for promoting the sales, the acceleration, must pay a cost to customers with certain credit conditions. In determining the customer credit conditions, the enterprise must guarantee to the customers with the credit terms to the enterprise of the benefits of greater than the cost of credit. If a credit is too long, blind a cash discount, or discount determine not reasonable, will only increase enterprise credit costs, increase the accounts receivable risk and recycling cost recovery, go against the development of the enterprise. Some small and medium enterprise lack full-time institutions engaged in the accounts receivable risk management, lack of complete effective customer files and professional credit rating, credit limit and credit control, no bad loans to advance the risks, prevent and control. Many enterprise executes salary and benefit hook business model, and makes the operator blindly profit, blind credit sales goods or services, build a complete or overfulfilled index false appearance, don't consider the use of capital value and recycling sex, and increase the enterprise risk of receivables. The enterprise internal control
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宁夏理工学院毕业设计（论文）
system for large claims fund clean up poor, collection, cause capital losses. Enterprise accounting departments shall make timely accounting, and correctly reflect the accounts receivable. However, in accounting exists in creditor's rights and debts remains the whole not timely accounts, failed to clear in time of debt capital, checking, many money business content is unknown, increase the possibility of occurring. Enterprise in order to virtually increased profits, will capital loss and current charge long-term hanging in the accounts receivable in the subjects processing, created virtual reality surplus losses. The above problem exists, cover up the enterprise operation QianKui loss, is not conducive to strengthen enterprise management, easy to make the person of false claims optical illusion, lead to the accounting information distortion, the serious influence users of the information to make the right decision.
2 the risks of account receivable management and prevention
2. 1 the risks of account receivable beforehand control
Bad debt risk is objective existence, as long as there is credit sales may have bad loans. Not all accounts receivable can be passed on, can be avoided, so must plan for bad loans. Enterprise should make the estimate of possible loss of bad on the impact of the profits and losses of the extract the provision for bad loans to decompose the risks of losses. According to the provision is the prudence principle and the matching principle. Our country enterprise accounting system regulation, enterprise can use allowances for loss of bad accounting method. The allowance for method is to estimate the loss of bad, form the provision for. The provision for has risk prevention, protect against losses characteristics, is the enterprise guard against the risks of account receivable a the barrier. Accounts receivable as the loss of bad treatment does not mean that enterprise gave up on accounts receivable claims, the enterprise should continue to focus on arrears unit, try to take back receivable. Clear responsibilities, establish post responsibility system. Accounts receivable management is a systematic work, enterprise should according to relevant regulations, improve the sales management system, clarify responsibilities and business operation process, fine management； In the contract negotiation, the bid opening, distribution and delivery, go out and such as gathering business related departments and personnel, ensure incompatible from each post. Each department personnel should do their own work, fulfill their duties, serious and responsible, individual responsibility, maximize accounts receivable recovery, shorten the accounts receivable of collecting, reduce the loss of bad. Enterprise in the sales
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宁夏理工学院毕业设计（论文）
process, should be granted in strict accordance with the customer's credit control volume, and according to the principle of authorized limited in the enterprise internal regulations can be approved respectively staff at all levels of the credit limit. This kind of classification management system will benefit to sell on credit business control in reasonable limit, enterprise to the implementation of credit limit periodic inspection and analysis to ensure safe and reasonable credit limit. In the credit standards process, should through the comprehensive analysis, find out affects neither sales and not increasing the risk of a optimal balance point. Credit conditions mainly includes credit deadline and cash discounts, extend credit period can expand sales, but can also cause the accounts receivable takes up the opportunity cost increase, and increase the risk of loss of bad. Enterprise to different customer credit line to make necessary adjustment, make its be in enterprise to withstand range. Enterprise in the determination of the credit unit credit conditions and before the credit limit, have to sell on credit business the understanding and assess, given proper credit standards, thus effectively control accounts receivable. Credit analysis from the quality of the enterprise can, capital, and the power, and the collateral and situation this five credit status to analysis.
2. 2 the risks of account receivable course control
Financial sector received customer payment should be posted in time and procedure inquires, to control the contract and customer requirements bill of lading issued, and sent to the transportation workers or sign for the customer, the transportation sector should be based on the bill of lading organization, shipping, and ensure that the specifications of the goods, the quantity, the model is correct, after delivery in time according to the bill of lading shall be such as to issue invoice to clients for payment and settlement. The contract should be regulated, accord with contract law requirements, to the subject matter of the contract, quantity, quality, delivery, delivery place of payment and responsibility of breach, carefully review, and decide whether to accept orders, so that the enterprise the management behavior standardization, fine. Enterprise should as far as possible to the advantage of the method of settlement of and advanced settlement means, speed up the capital cage, shorten the money traveling time.
2.3 the risks of account receivable afterwards controls
Accounts receivable afterwards controls include credit sales contract money back when the control and due payment due to various reasons can be retrieved and the formation of the loss of
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