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1、江苏大学学士学位论文摘要不良应收帐款造成企业资金紧张、成本上升、效益下滑等，给企业带来很大损失。于是，如何管好、用好和盘活应收帐款，以加强资金安全，提高资金使用效率，防范风险，已成为企业不容忽视的重要课题。本文采用财务管理和审计的一些方法来浅论应收帐款的风险的一些问题，本文介绍了应收帐款风险的含义、显示了应收帐款风险对企业的负面影响，分析了应收帐款风险产生的原因，着重论述了为防范应收帐款风险企业应采取的对策。为了加强对应收帐款的控制，企业应加强应收帐款的风险管理，可借鉴西方的管理经验和管理方式，树立风
2、险管理观念，建立健全企业内部控制制度，结合本企业的实际情况，加强客户信用管理，明确有关部门和人员职责，加强监督，确保内部控制制度的有效实施，对应收帐款实施事前、事中、事后的全过程控制。也这样进行了科学的防范，才可使企业在市场竞争中既扩大销售，增加盈利，又使应收帐款风险尽可能地降到最低，从而使企业立于不败之地。【关键词】应收帐款风险管理内部控制17江苏大学学士学位论文SummaryThebadaccountreceivablebringsaboutenterprisefundtension,costri
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