企业赊销风险管理及防范措施

内 容 摘 要

在现今的激烈竞争的市场环境下，企业在经营活动中时常涉及赊销活动；赊销本质意义上其实就是另一种不同于传统模式的销售方式。赊销对于买卖双方企业来说都可以带来一些积极的效应，比如卖方企业可以增加企业销售量，减少企业库存压力；买方企业可以减少进货的资金压力，企业的流动资金增多等；但随之而来的也有一定的财务风险，对于卖方企业来说最主要直接的风险就包括坏账损失，影响企业财务管理效率等。本文主要对企业在经营活动中赊销可能会面对的风险以及企业在经营管理过程中可能存在的问题，以此来进行分析并提出相应的防范及措施，以便于改善企业在关于赊销风险的财务管理制度中的缺失，产生风险，保障企业可以健康的发展。

[关键词]：赊销；财务管理；风险

目       录         

1、导论···························································3

1.1论文选题背景·················································3 

1.2论文的研究目的···············································3

1.3论文的主要思路与创新点·······································3

2、企业经营活动的市场环境及赊销的意义······························3

2.1企业经营的市场环境···········································3

2.1.1企业经营活动的外部环境·································3

2.1.2企业经营活动的内部环境·································4

2.2赊销活动的发展背景和发展态势及意义···························4

2.2.1赊销活动的发展背景·····································4

2.2.2赊销活动发展的态势及意义·······························4

3、赊销对于买卖方企业的优势········································5

3.1买方市场·····················································5

3.2卖方市场·····················································5

4、企业赊销活动中存在的风险········································6

   4.1增加企业经营成本·············································6

   4.2增加企业经营风险·············································7

   4.3影响企业经营效率·············································7

5、企业赊销风险问题的原因分析······································7

   5.1企业风险防范意识淡薄·········································7

5.2买卖双方的信息不对称造成赊销风险·····························7

   5.3企业管理体制不够完善·········································8

   5.4企业诚信环境还不够优化·······································8

6、企业赊销风险防范及应对措施······································8

6.1切实增强企业信用风险的防范管理意识···························8

6.2善加利用外部机构资源获取买卖方信用记录·······················8

6.3建立完善信用管理，制定企业信用额度标准·······················9

6.4设置独立运营的信用信息管理部门·······························9

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