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1、西安工程大学本科毕业论文题目：九阳股份有限公司应收账款风险管理摘 要随着信用经济的不断发展，企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业因为盲目赊销，其应收账款居高不下，呆账和坏账比例逐年升高，利润下降，甚至连年亏损、经营难以继续，最终被迫破产或被重组。大量国内外案例表明，应收账款风险吞噬企业生命力的能力是难以估量的，其后果令人触目惊心。就如何对应收账款风险进行管理，本文提出了构建一套从识别风险到风险防范与控制；从风险产生以后对其加以测定到对风险加以规避的全程管理体系。本文站在理论与实践结合的角度上，通过对应收账款风险管理经验及教训的总结，结合九阳股份有限公司的实际运作情况，运
2、用风险管理基础理论，构建了一套应收账款风险管理体系。文章共分为四个部分。第一部分是引言，主要介绍国内外的研究现状、本文的研究目的和意义以及研究方法等。第二部分是应收账款风险管理的基本理论，主要介绍了风险的定义、概念、含义。造成应收账款的原因剖析，以及应收账款风险的识别、分析以及应对方法。第三部分主要针对九阳股份有限公司的具体情况进行针对性分析。第四部分主要写九阳股份有限公司对应收账款风险的全程管理体系。关键词：应收账款，应收账款风险，规避，管理体系西安工程大学本科毕业论文ITITLE：Risk Management of Joyoung Co., Ltd s Accounts Receivab
3、le ABSTRACTWith the continuous development of the economy of credit, accounts receivable arising from the credit business between enterprises are increasingly grim.Blind credit ,for one thing, leads to many companies s accounts receivable remaining high.For another it brings about the ratio of doubt
4、ful debts and bad debts increasing year by year, the decrease in profits,or even years of losses,which makes the operation difficult to continue, and ultimately forced into bankruptcy or restructuring. The large number of domestic and foreign cases shows that the accounts receivable risk engulfing t
5、he ability of the enterprise vitality is incalculable. With regard to how to deal with accounts receivable risk management, this paper aims to build up a system which is constructed from identifying risks to prevention and control the risk and measured in the whole management system to circumvent of
6、 the risk from the risk has occurred.This article which is based on the prospective of both theory and practice, constructed a system about risk management of accounts receivable by making a summary of experience and lessons of risk management .The system is builded up through a combination with the
7、 actual operation of the Joyoung Co., Ltd., exploitation of basic theory of risk management,and integration of qualitative analysis and quantitative analysis .The article is divided into four parts.The first part is the introduction, which introduces the research status both at home and abroad, the
8、purpose and significance of this research, and research methods. The second part is the basic theory of the accounts receivable risk management, which from one hand introduces definitions, concepts, and implication of risk. From another hand it presents analysis of accounts receivable s cause,and id
9、entification,analysis,our methods to deal with the risk of accounts receivable.The third part carries out targeted analysis that focused on the specific circumstances of the Joyoung Co., Ltd. The fourth part mainly concentrates on the whole management system of accounts receivable risk of Joyoung Co
10、., Ltd.KEY WORDS:Accounts receivable，Risk of accounts receivable ，Avoidance， Management system西安工程大学本科毕业论文II目 录1 绪 论 .11.1 研究背景和意义 .11.1.1 选题背景 .11.1.2 选题意义 .11.2 国内外研究综述 .21.2.1 国外研究综述 .21.2.2 国内研究综述 .41.3 研究内容与方法 .41.3.1 研究内容 .41.3.2 研究方法 .42 应收账款风险管理的理论基础 .62.1 风险的相关理论 .62.1.1 风险的概念及分类 .62.1.2 风险管理的含义 .82.1.3 风险管理的发展阶段 .92.2 应收账款的原因剖析 .102.2.1 内部原因 .102.2.2 外部经营环境原因 .102.3 应收账款风险管理 .112.3.1 应收账款风险的含义 .112.3.2 应收账款风险的识别 .
