外文翻译

On Risk Control Accounts Receivable Abstract:Accounts receivable credit enterprise by way of sale of goods or services but to the cust o mers received, accounts receivable management directly affect the capital flow and economic operation of the article pointed out that enterprises should combine their actual situation, the establishment of receivables Accounts of the risk prevention mechanism, from the source control and take preventive measures not only the accounts receivable of enterprises face the risk of recovery, but also the existence of operating risks to the enterprise, from the status of receivables management business to start Analyze accounts receivable management business problems. Accounts receivable is the product of credit, credit on the one hand can improve the market competitiveness of enterprises, to expand sales, but on the other hand delayed the cash recovery time and increases the cost of collection of trade receivables, receivables from the paper The causes and management of money in terms of how to prevent the risk of accounts receivable.

Key words:accounts receivable,control

Introduction

Accounts receivable is a result of external business credit products,materials, supplies, labor, etc. to purchase or receive services units to receive the funds. Enterprises can sell two basic forms, namely, credit method is way off. Cash sales approach is the most expected a sales settlement. However, in the fierce market economy, totally dependent on marketing approach is often unrealistic. Under the credit method, the enterprise in sales of products, can be provided to the buyer within a certain period of time free use of money the business of credit funds in an amount equal to the price of goods, which for the purchaser in terms of great attractive. For the enterprise is an important promotional tool, the enterprise product sales are sluggish, the market decline, the case of weak competition, or in enterprise sales of new products, new markets, in order to meet the needs of market competition and adopting various effective the credit method, it is wise for businesses. In the current market economic conditions, increased competition, with the continuous development of commercial credit, business credit sales of products means more favor. However, a large number of accounts receivable resulting in sales revenue growth can only book profits to the enterprise, can not bring business to maintain and expand the scale of production necessary for cash flow, and with the continued increase in the amount of acco unts receivable, growing an average of aging, accounts receivable aging structure tends to deteriorate, may be more and more bad debt losses, to the huge enterprise production and management of potential risks. Therefore, how to effectively enhance the control and management of accounts receivable is a enterprises financial imperative.

First, the business performance of accounts receivable risk

Accounts receivable is an enterprise in the normal course of business, from selling goods, products or services or receive services to purchase units of a unit charge or debit the accounts of the transport fees. It is the business generated by the short-term

credit product claims to offer the enterprise a commercial credit. Accounts receivable in an expanding market, increase sales revenue while also forming a receivables risk, mainly reflected in:

1, accounts receivable possession of large amounts of liquidity, adding to the difficulties of shortage of working capital business. Enterprise credit products, issue stock, but can not recover the money, and enterprise customers on overdue payments can not take appropriate measures, resulting in a large number of corporate working capital was occupied by the long run will affect the flow of liquidity to enable enterprises to monetary shortage of funds, which affect the normal cost and normal production operations.

2, exaggerated accounts receivable business results, so that the existence of hidden losses or loss of business. At present, revenue is recognized when the company followed the principle of accrual accounting, the accounting treatment for the occurrence of credit, debit "accounts receivable" account, credited "business income" subject to credit all revenue credited to current income, , the increase in corporate profits and the current period can not be achieved, said the cash income. According to the precautionary principle, the actual situation of enterprises according to their own accounts receivable Provision for bad debts, but in practice, in order to facilitate tax, the tax laws, administrative regulations expressly provides that the proportion of the general provision of 0.3% to 0.5%. If there is a lot of business accounts receivable, there is increased likelihood of bad debts, bad debts that actual extractio n of the bad debts far exceeded. This is equal to exaggerate the company's operating results, and the losses that may occur can not be fully estimated.

3, accounts receivable increased by the loss of corporate cash flow. From handling the accounts of credit can be seen that although the company had a credit more revenue, increase profits, but did not make the cash inflow, but the company had to advance funds to pay various taxes and payment of costs and accelerate the enterprise's cash outflows.

4, accounts receivable increased the opportunity cost of corporate capital losses. First of all, occupied by accounts receivable financing, which calls for accelerated turnover in the business, be rewarded, but because there are a lot of accounts receivable, in particular, the proportion of overdue accounts receivable on the rise (at present, China's late accounts receivable accounts receivable as high as 60%, while the Western countries, less than 10%), resulting in accounts receivable on the occupied capital lost its time value. Second, because the accounts receivable arising in the collection process, forcing the enterprises have to invest a lot of manpower, material and financial resources, and increased collection costs; the same time, because a lot of money by settling, the borrower time to be extended, increased interest expense. A variety of cost increase, making funds lost profit opportunities and increase the opportunity cost of capital.

Third, how to control the risk of accounts receivable

1, credit risk prevention policy

With the further development of China's market economy and increasing business competition, commercial credit receivables of the objective to be a competitive

necessity of issuing commercial credit companies that do not attract customers to lose the competitiveness of the credit offers; course, the payment of business inevitably bring credit offers credit risk and credit policies on the manage receivables plays an important role. Credit policies include the following:

(1) Credit standards. Credit standards are the company to provide commercial credit made the minimum requirements for the development of credit standards is the key to consider the customer to delay payment or refuse to pay money to bring the possibility of loss to the company size. To this end, companies need credit to customers for regular inspection and assessment of the quality of analysis on the credit quality of the testing and evaluation standards, there are three commonly used methods.

First, 5C system evaluation. The system is to assess the important factor in customer credit quality, the following five aspects.

①Quality: Quality is the customers and reputation, that is, the possibility of obligation, this factor is critical, it is a moral credit of the subjective factor, which is required to have the management of corporate credit experience, the right to judge and keen insight.

②capacity: Capacity is the customers ability to pay when the credit expires, it is according to customer financial information, especially under the regular income and expenditure data be analyzed to determine their ability to pay the purchase price.

③Capital: capital refers to the customer's financial strength and financial status, indicating that the background of the customer may pay the debt, usually reflect the financial position of the ratio of customers include: debt ratio, current ratio, earnings coverage ratio, fixed charges coverage ratio.

④collateral: collateral or credit status on the bottom line I do not know the customer and requires a disputed credit guarantee of a variety of assets.

⑤economic environment: mainly refers to the economic environment can affect the ability of customers to fulfill financial responsibility of economic development trends, it is beyond the control of the customer. Corporate credit managers in considering this factor, the analysis should focus on regional economic conditions and business products related to the development of industry-specific.

Second, the credit analysis. According to customer's credit information, credit screening of several major factors, the number of statistical methods used for processing classified and quantified to calculate the weights, assessment of credit quality, enterprise credit management section based on credit scores to determine the weighted credit rating .

Third, credit risk model method. According to the customer's financial business risk and receivables management company's own risk to determine credit risk, the use of the principle of mathematical statistics to establish a credit risk model, which ARC (credit risk) = PR risk customers can not pay the creditors × MR (accounts receivable risk management), MR (accounts receivable risk management) is the company's own accounts receivable management system, measures methods, control and supervision, the quality of personnel and other internal factors, can affect the risk of a few accounts receivable management major factors in assessing the scores of each factor

and the weights, the weighted scores obtained MR values; Similarly, PR value is the major risk factors based on ratios of financial position (cash ratio, inventory turnover, quick ratio, etc.) to assess the score of each factor, calculated using the principle of mathematical statistics weight each factor, then the integrated value is calculated PR value. Several standard methods of the above can apply for credit credit offer credit quality of customers to predict, analyze, judge, to determine whether to grant credit offers.

(2) credit terms. Corporate credit conditions is the need to pay money on credit conditions, including credit terms, discounts, terms and cash discounts. Credit period is the longest business requirements to the customer time to pay; discount period is required for customers to enjoy the time of payment cash discounts; cash discount to encourage customers in the period of early payment discounts given preferential treatment. Generally provide more favorable credit terms to increase sales, but it can also bring additional burdens, such as accounts receivable will increase the opportunity cost of bad debts, cash discounts and other costs, so companies must be carefully weighed. I think we can grasp the following principles: the principle of prudence, risk principle (the principle of loose-type), the principle of cooperation. Prudence two possibilities: First, companies in the market weakness, deteriorating economic environment, companies should make a negative decision management sales strategy, market risk should be taken to avoid the principle of prudence. Second, the customer, without the ability to pay low credit quality, and poor financial situation, or do not understand the ins and outs and the dispute by the credit quality to the precautionary principle of justice.

The principle of risk can be divided into two situations: First, companies in the economic recovery increased, the product in the industry or the District of merchantability good, corporate decision-making authorities should take active sales policy. Second, the customer, the credit quality is high, financial condition, ability to pay, credit managers should be taken when issuing credit risk principles.

The principle of cooperation: For SMEs, the capital less strength is poor, the general financial situation, ability to resist market risk is small, it should be taken in the aggregate principle.

2, accounts receivable, risk prevention interval

Since the formation of the company credit accounts receivable, the sales and billing between the two acts of a settlement time, the interval. Interval of the recovered funds back in time to enable enterprises to have more liquidity to carry out production and service activities, and actively take the initiative to debt collection units or individuals. Bad debt losses will be reduced to a minimum, strengthen the recognition that not justify the amount of time being to let the other know and recognize the debt, in practice, can be sent to the business or personal debts confirmation or destroy a single paragraph, so that Check the arrears owed the content of individual units or signature confirmation mail, so that companies understand the availability of debt, repayment intentions each other, urging each other timely repayment, but also easy to check the authenticity of accounts receivables.

For the other debts but delays longer recognized or return the book debts owed to

strengthen preventive work is to understand the delay in repayment, arrears mail confirmation is not the reason to visit the other units in the field, to identify the existence of the other units or individuals, whether deliberately delayed payments, if unable to pay the debt, is facing bankruptcy, whether the cases escaping with money, etc., will cause a timely manner to the departments concerned to jointly study measures, do everything possible to receivables, reduce bad debts, bad loss account, but also to prevent blindness in future credit. If the payment has been made to identify the other party, shall immediately identify the whereabouts of, would have been diverted, whether the corruption of the unit personnel, wrong billing, etc., to ensure timely detection of errors were corrected.

Even for the reputation, business or reputation has always been very high against individuals should not be relaxed, because "the portal does not close tightly, sages from the Pirates of the Heart", the unit if not often to learn about, mission, and it will part of the business or reputation of high prestige individual to ill-gotten gains, regardless of honor towards the idea of development, trust, reputation has been misused, to the unit causing serious economic losses.

3, the daily management of accounts receivable risk prevention

(1) enterprises in order to accelerate the turnover rate of accounts receivable, factoring risk reduction, you must do the following basic work. We must first place the accounts receivable should be registered in time, the household accounts receivable detailing the time, amount, reason, and the billing period to recover the situation and so on, and collect credit information about customers, such as access to Customer recent balance sheet and income statement and other statements, analyze liquidity, ability to pay and the rate of business performance; second request to the customer's bank credit certificate of the client to understand the customer's deposit balance, loan conditions and settlement status; the last customer-related exchange of other suppliers of credit information companies to understand the timely payment of the customer and so on. These measures, analysis of customer's credit status in order to detect and propose a solution.

(2) To strengthen management and total management of a single customer. (1) make the basis of records, level of understanding of customer payments in a timely manner.

(2) Check whether the customers break through credit. (3) grasp the customer's debt credit period has expired, customers have been closely monitoring the dynamic changes in debt maturity. (4) analysis of accounts receivable turnover and average billing period, to see whether at the normal level of liquidity. (5) to strengthen aging analysis of accounts receivable. Aging analysis of accounts receivable accounts receivable ledger should be based on the setting business case may be, the general ledger accounts receivable business sales region and sales by the household setting. (3) to strengthen the management of accounts receivable ledger. Screening of the accounts receivable ledger, aging analysis to determine which needs and which does not require, or purchase a unit occurs only a few pen and the amount outstanding, as a result of product quality, dispute, or disputes resulting from breach of contract Such accounts receivable should be shown separately case by case basis and specify the reasons put forward to resolve issues.

4, accounting, risk prevention

(1) Select the correct extraction

China's current accounting system to prepare low corporate law provides that only accounted for bad debts, this is an accounts receivable effective risk prevention measures. 2006 "Enterprise Accounting Standards" provides enterprises the ratio of provision for bad debts 0.3% -0.5%, specifically determined by the enterprises themselves, so that different companies to solve practical problems opened up a new way. The company shall state the specific circumstances under the scope of provision for bad debts, extraction method, the division of aging and extraction ratio, in accordance with administrative privileges, general meeting of shareholders or managers (the director) or similar approval, and in accordance with the laws and administrative regulations report to the relevant provisions of the parties to the record, the extraction method for bad debts has been determined shall not be changed, you need to change, based upon the above procedures, and report to the parties approved the record, and be stated in the accounting statements.

(2) Select the correct method of settlement. The right of settlement to reduce the risk of accounts receivable is also very important. Settlement between the Bank of China's enterprises are mainly the following: check settlement, foreign exchange settlement, commission collection settlement, settlement and other bank draft, corporate customers operating according to ability, capacity to repay and credit status, select the appropriate settlement of strong profitability and solvency, credit risk of large customers to choose a good way, this will help the two sides establish a relationship of mutual trust, expand the sales network and improve competitiveness.

5, accounts receivable factoring risk prevention

If the enterprise is the work done against accounts receivable in the former, and effective, will be able to grasp the size of the risk of accounts receivable, then the problem will be greatly reduced workload. But a business in the ordinary course of business can be without accounts receivable, and its purpose is simply to do preventive work is to control the line of credit and change the overall aging structure, increasing the recoverability of the existing accounts receivable. Therefore, enterprises must conduct research into prevention of accounts receivable, to establish their own processing methods and principles.

First, the analysis of total receivables. Look at the accounts receivable balance is reasonable, whether the enterprise's production and management has become a burden, whether the compression of the needs and possibilities, what basis. Based on the analysis in the total amount, further the balance of accounts receivable aging analysis carried out by detailed subjects. Accounts receivable aging analysis is the quality and value of the total re-evaluation is to determine the recoverability of the account balance and determine what measures to use to resolve basis. Aging in general the smaller the longer the greater the risk the possibility of recovery.

Second is to determine the collection process. According to aging analysis to determine needs and special circumstances of the customer billing, the normal billing procedures: submit a letter - Telephone collection - send people to interview - legal action. First, analysis of the causes of default, such as customer due to poor

management, inability to pay, the should be further analysis is temporary or has reached bankruptcy. The reason for the temporary relaxation of the repayment period should be appropriate to help clients through difficult times. This is more compatible with the aging short, good reputation, part of the customer accounts receivable. But should also seek to extend the normal part of the total share. In order to recover more money, but the two sides can establish good business relationship.

For the already bankrupt state, can not be revitalized, it should be in a timely manner to the court to be liquidated in bankruptcy pay off some debt.

Third, the customer has repayment ability, but refuses to pay, the enterprises should adopt appropriate methods of debt collection. Consultation method: with the debt repayment customers, deadlines, payment methods and friendly consultations. 1, the probation law: clarifying the position of creditors or debt collection proud of the hard to move the debtor, moved their compassion. 2, the carrot and stick method: two people with debt collection, hard unwilling to compromise, soft in the stone, complement each other. Make payment by debtors. $ Fatigue War and attempting to rally: the main leaders of business debt pegged to fight a protracted war, it will collapse. Or language stimulation, so as to save face and dignity and had to pay. 3, the storm Law: explicitly tell the debtor to its proceedings. For repayment in any case fail to reach an agreement negotiations have had a lawyer to take legal action.

Before taking legal action against the principle of cost-effectiveness should be considered, do not face prosecution following conditions: 1, court costs exceed the amount of the debt claim; 2, the customer value of the collateral can not write off debt, it has a wide range of social relations, prosecution may be hurt the business operation or cause damage, even if successful, the possibility of recovery of receivables is extremely limited.

In short, the establishment of sound policies and effective debt collection, collection costs and to reduce the trade-off between bad debt, effective debt collection policies to a large extent by the experience of the management staff, the enterprise should have a professional knowledge is solid, experienced, responsible and accounts receivable management team can do a better job to Collection.

本文摘自《黑龙江科技信息》2010年第4期，作者：孙丽

论企业应收账款风险的控制

摘要：应收账款是企业采用赊销方式销售商品或劳务而应向顾客收取的款项，应收账款管理直接影响企业营运资金的周转和经济效益文章指出，企业要结合自身的实际情况，建立应收账款的风险防范机制，从源头控制，防患于未然企业的应收账款不仅面临着回收的风险，同时其存在也会给企业带来经营风险，从企业应收账款管理的现状入手，分析企业应收账款管理中面临的问题。应收账款是赊销的产物，赊销一方面可以提高企业的市场竞争力，扩大销售，但另一方面则延迟了企业的现金回收时间，增加了账款的催收费用，本文将从应收账款产生的原因和管理等方面，浅谈如何防范应收账款的风险。

关键词：应收账款，控制

引言

应收账款是企业因对外赊销产品、材料、供应劳务等而向购货或接受劳务的单位收取的款项。企业销售产品时可以两种基本形式，即现销方式与赊销方式。现销方式是企业最期望的一种销售结算方式。然而，在激烈的市场经济条件下，完全依赖现销方式往往是不现实的。由于赊销方式下，企业在销售产品的同时，向买方提供了可以在一定期限内无偿使用的资金，即商业信用资金，其数额等同于商品的售价，这对于购买方而言具有极大的吸引力。对于企业是一种重要的促销手段，在企业产品销售不畅、市场萎缩、竞争不力的情况下，或者在企业销售新产品、开拓新市场时，为适应市场竞争的需要，适时采取各种有效的赊销方式，对于企业来说是明智之举。在当前市场经济条件下，竞争日益激烈，随着商业信用的不断发展，企业销售产品更多青睐于赊销方式。但是，大量的应收账款导致销售收入的增长只能给企业带来帐面利润，不能带来维持经营、扩大生产规模所必需的现金流入，而且随着应收账款数额的持续增加，平均帐龄的不断增长，应收账款帐龄结构趋于恶化，可能出现的坏帐损失也越来越大，给企业生产经营带来巨大的潜在风险。因此，如何有效地加强对应收账款的控制和管理是企业理财的当务之急。

一、企业应收账款风险的表现

应收账款是指企业在正常的经营过程中，因销售商品、产品或提供劳务等向购货单位或接受劳务的单位收取的账款或代垫的运杂费。它是企业因赊销产品而产生的短期债权，是企业向客户提供的一种商业信用。应收账款在扩大销路、增加销售收入的同时也形成了应收账款风险，主要体现在:

1、应收账款占有流动资金数额大，加剧了企业周转资金不足的困难。企业在赊销产品时，发出存货，货款却不能同时收回，而企业对逾期不还款的客户不能采取相应措施，致使

企业流动资金被大量占用，长此以往必将影响企业流动资金的周转，使企业货币资金短缺，从而影响企业的正常开支和正常生产经营。

2、应收账款夸大了企业经营成果，使企业存在着潜亏或损失。目前，我国企业确认收入时遵循权责发生制原则，发生赊销的帐务处理为，借记“应收账款”科目，贷记“营业收入”科目，将赊销收入全部记入当期收入，因此，企业本期利润的增加并不能表示本期实现的现金收入。根据谨慎原则，企业可根据实际情况对应收账款自行计提坏帐准备，但在实务中，为了便于纳税，有关税法、行政法规中明确规定，计提比例一般为0.3％~0.5％。如果企业应收账款大量存在，存在坏帐的可能性也会随之增加，即实际发生的坏帐损失远远超过提取的坏帐准备。这样，等于夸大了企业的经营成果，而对可能发生的损失不能充分估计。

3、应收账款增加了企业现金流出的损失。从赊销的帐务处理可以看出赊销虽然使企业产生了较多的收入，增加了利润，但没使企业的现金流入增加，反而使企业不得不垫付资金来缴纳各种税金和支付费用，加速了企业的现金流出。

4、应收账款增加了企业资金机会成本损失。首先，被应收账款占用的资金，客观上要求在经营中加速周转，得到回报，但由于应收账款的大量存在，特别是逾期应收账款的比例在不断上升(目前，我国逾期应收账款占应收账款的比例高达60%以上，而西方国家不到10%)，导致被占用在应收账款上的资金丧失了其时间价值。其次，因应收账款而引起在催收过程中，迫使企业不得不投入大量的人力、物力和财力，加大了催收成本;同时，因大量资金被沉淀，借款时间被延长，增加了利息费用。由于各种成本费用加大，使得资金丧失了赢利机会，增加了资金的机会成本。

二、应收账款风险产生的原因

1、企业缺乏竞争意识

在现代社会激烈的竞争机制下，企业为了扩大市场占有率，不但要在成本、价格上下功夫，而且必须大量地运用商业信用促销。但是，一些企业的风险防范意识不强，为了扩大销售，在事先未对付款人资信情况作深入调查的情况下，盲目地采用赊销策略去争夺市场，只重视帐面的高利润，忽视了大量被客户拖欠占用的流动资金能否及时收回的问题。

2、商品质量因素

商品质量的好坏、价格的高低及品种规格是否齐全均会影响客户的付款愿望。一些企业销售的商品价格高、质量差，或规格不符合客户的要求，客户购买此类商品后有上当受骗的感觉，最终导致了客户延期付款，甚至拒付。

3、企业内部控制不严

在某些实行职工工资总额与经济效益挂钩的企业中，销售人员为了个人利益，只关心销售任务的完成，采取赊销、回扣等手段推销商品，使应收账款大幅度上升，而对这部分应收账款，企业未要求相关部门和经销人员全权负责追款，导致应收账款大量沉积下来，为企业经营背上了沉重的包袱。

4、信用管理不健全因素

客户的信用风险是客户不良的信用对应收账款产生的风险。目前企业授予客户的信用是在主观决策控制下运作的，缺乏有效的信用决策系统；企业没有统一的客户资信管理制度和客户授信制度，企业对客户的信用档案不完整，信用决策和信用控制缺乏有效的信息支持。由于企业盲目地提供信用政策，从而导致应收账款风险的产生。

三、如何进行应收账款风险的控制

1、信用政策风险的防范

随着我国市场经济的纵深发展和商业竞争的日益加剧，应收账款的商业信用就成为竞争的客观必然，公司如果不发放商业信用就失去了吸引顾客信用优惠的竞争力；当然，发放商业信用优惠不可避免地带来了信用风险，信用政策的制定对管好应收款有着举足轻重的作用。信用政策包括以下方面：

（1）信用标准。信用标准是公司对客户提供商业信用而提出的最低要求，制定信用标准的关键在于考虑客户拖延付款或拒付货款给公司带来损失的可能性大小。为此，公司有必要以顾客信用品质进行定期检验和评估分析，对信用标准质量的检验和评估有三种常用的方法。

一是5C系统评价法。该系统是评估顾客信用品质的重要因素，有以下五个方面。

①品质：品质是指顾客信誉，即履行责任的可能性，这个因素很关键，它是一种道德信用的主观因素，这一点要求公司信用的管理人员要有丰富的经验、正确的判断和敏锐的洞察力。

②能力：能力是顾客在信用期满时的支付能力，它是根据顾客财务资料，尤其是根据定期的收入和支出数据，加以分析、判断其支付货款的能力。

③资本：资本指顾客的财务实力和财务状况，表明顾客可能偿还债务的背景，通常反映顾客财务状况的比率有：资产负债率、流动比率、获利倍数比率、固定费用保障比率。

④抵押品：抵押品对不知底细或信用状况有争议的顾客而要求一种信用担保的各种资产。

⑤经济环境：经济环境主要指能够影响顾客履行经济责任能力的经济发展趋势，这一点是顾客无法控制的。公司信用管理人员在考虑这一因素时，应重点分析地区经济情况与经营产品相关的特定行业的发展状况上。

二是信用分析法。根据顾客的信用资料，筛选出几种主要影响信用的因素，运用数量统计方法进行加工分类，并予以量化，计算出加权数，评估信用质量，企业信用管理人员根据信用加权分数段确定其信用等级。

三是信用风险模型法。根据顾客的财务经营风险和公司自身的应收账款管理风险确定信用风险，运用数理统计原理建立信用风险模型，即ARC(信用风险)=PR顾客不能支付账款风险×MR（应收账款管理风险），MR（应收账款管理风险）是由公司自身对应收账款的管理制度、措施方法、控制监督、人员素质等内部因素决定的，可根据影响应收账款管理风险的几个主要因素，评估出各因素的分值和权重值，求出 MR的加权分数值；同样，PR值是根据主要风险因素的财务状况比率指标（现金比率、存货周转率、速动比率等），评估出各因素的分数，运用数理统计原理求出各因素的权重值，然后计算出其综合值即PR值。通过以上几种信用标准方法可对申请信用优惠的顾客的信用质量进行预测、分析、判断，从而决定是否给予信用优惠。

（2）信用条件。信用条件是指企业要求客户支付赊销款项的条件，包括信用期限、折扣期限和现金折扣。信用期限是企业给客户规定的最长付款时间；折扣期限是为客户规定的可享受现金折扣的付款时间；现金折扣是鼓励客户在折扣期限内及早付款而给予的优惠。一般情况下提供比较优惠的信用条件能增加销售量，但也会带来额外的负担，如会增加应收账款的机会成本，坏帐损失，现金折扣成本等，因此，企业必须仔细权衡。笔者认为可掌握以下几种原则：谨慎性原则、风险性原则（宽松式原则）、中合性原则。

谨慎性原则分两种情况：一是对公司而言，在市场疲软、经济环境恶化的情况下，公司决策管理应提出消极销售策略，回避市场风险时应采取谨慎性原则。二是对顾客而言，信用品质低而无支付能力，且财务状况太差，或不了解底细和信用品质有争议者，就采用谨慎信用原则。

风险性原则也分两种情况：一是对公司而言，在经济复苏上升，产品在本行业或本区适销看好，公司决策管理当局应采取积极的销售政策。二是对顾客而言，信用品质高、财务状况良好、支付能力强、信用管理人员发放信用时就应采取风险性原则。

中合性原则：对于中小企业，资本少、实力差、财务状况一般、抵抗市场风险能力小，就应采取中合性原则。

2、应收账款间隔期风险的防范

公司由于赊销形成应收账款，使销售和收帐这两种行为之间存在一个结算时间，即间隔期。间隔期该收回的资金及时收回，使企业有更多的流动资金开展生产服务活动，积极主动向欠款单位或个人催收。将坏帐损失降低到最低限度，加强确认就是对暂时收不回的款项要让对方知道并承认欠款，在实际工作中，可通过向企业或个人发欠款确认书或摧款单，让欠款单位或个人检查欠款内容签字确认后寄回，从而使本企业了解到欠款有着落，对方有还款意向，督促对方及时还款，也便于核对单位应收账款的真实性。

对于对方确认欠款但拖延时间较长或未寄回欠款书的欠款应加强防范工作，就是弄清还款拖延、未寄回欠款确认书的原因，到对方单位实地查访，查明对方单位或个人是否存在、是否故意拖延还款、是否无力还款、是否面临破产、有无携款潜逃等，将原因及时向有关部门反映，共同研究对策，千方百计收款、减少呆帐、坏帐损失，同时也阻止了今后盲目赊销。若查明对方已经付款，应立即查明款的去向，是否被挪用、是否属本单位人员贪污、错记帐等，保证错误被及时发现纠正。

即使对于信誉、声望一向很高的企业或个人也不应放松防范，因为“门户关不紧，圣贤起盗心”，单位若不经常实地了解、察访，就会使一部分信誉声望高的企业或个人为了不义之财，朝不顾荣誉的念头发展，信任、信誉被误用，给单位造成严重的经济损失。

3、应收账款日常管理风险的防范

（1）企业要想加速应收账款周转速度，降低收帐风险，必须做好以下基础工作。首先要对发生的应收账款应及时登记，分户详细列明各项应收账款发生的时间、金额、原因、收回情况以及收帐期限等，同时搜集客户的有关信用资料，如查阅客户近期的资产负债表和损益表等报表，分析其资产流动性、支付能力和经营业绩等各项比率；其次向客户的开户银行索要该客户的信用状况证明，了解客户的存款余额、借款情况和结算状况等；最后与客户有关的其他供货企业交换信用信息，了解该客户支付货款的及时程度等。采取上述措施，分析客户的信用状况，以便及时发现并提出对策。

（2）要加强对单个客户管理和总额管理。(1)做好基础记录，了解客户付款的及时程度。(2)检查客户是否突破信用。(3)掌握客户已过信用期限的债务，密切监控客户已到期债务的增减动态。(4)分析应收账款周转率和平均收帐期，看流动资金是否处于正常水平。(5)加强应收账款帐龄分析。应收账款帐龄分析应根据企业应收账款明细帐的设置情况而定，一般企业的应收账款明细帐按销售地区和销售人员分户设置。

（3）加强对应收账款明细帐的管理。对应收账款明细帐进行筛选，决定哪些需要帐龄分析，哪些不需要，购货单位只发生一笔或少数几笔而未决的款项，如因产品质量有争议，或违约造成的纠纷等，这种应收账款应逐笔单独列示并写明原因，提出解决问题的意见。

4、会计核算风险的防范

（1）选择正确提取方法

我国现行会计制度企业规定只能采取备低法核算坏帐损失，这无疑是应收账款风险防范的一个有效措施。2006年《企业会计准则》规定企业计提坏帐准备的比率为0.3％－0.5％，具体由企业自行确定，这样对不同的企业解决实际问题开辟了新的途径。公司应当根据具体情况注明计提坏帐准备的范围、提取方法、帐龄的划分和提取比例，按照管理权限，经股东大会或经理（厂长）或类似机构批准，并且按照法律、行政法规的规定报有关各方备案，坏帐准备的提取方法一经确定，不得随意变更，如需变更，仍按上述程序，经批准后报有关各方备案，并在会计报表附注中予以说明。

（2）选择正确的结算方式。正确的结算方式对减少应收账款的风险也是很重要的。我国企业之间银行结算方式主要有以下几种：支票结算方式、汇兑结算方式、委托收款结算方式、银行汇票结算方式等，企业可根据客户的营运能力、偿还能力和信用状况，选择相应的结算方式，对盈利能力和偿债能力强，信用好的客户可选择风险较大的方式，这样有利于双方建立起一种相互信任的关系，扩大销售网络，提高竞争能力。

5、应收账款收帐风险的防范

如果企业对应收帐款的防范工作做在前，并且切实有效，就能把握应收帐款风险的大小，那么解决问题的工作量就将大为减少。但是一个企业在正常经营过程中不可能没有应收帐款，其所做的防范工作目的仅在于控制总体信用额度和改变账龄结构，增加现有应收帐款的可收回性。因此企业必须对应收帐款的防范工作进行研究，确立自己的处理方法和原则。

一是对应收帐款总额进行分析。先看应收帐款余额是否合理，对本企业的生产经营是否已形成包袱，是否具有压缩的需要与可能，有何依据。在总额分析的基础上，进一步对应收收款的余额按明细科目进行账龄分析。账龄分析是对应收帐款总额的质量与价值进行的重新评价，是判断各帐户余额的可收回性和确定用何种措施解决的依据。一般来说账龄越长收回的可能性越小风险越大。

二是确定收款程序。根据账龄分析和特殊情况判定需要收帐的客户后，正常收帐程序为：信函通知——电话催收——派人面谈——法律行动。首先对客户拖欠的原因进行分析，如客户因经营管理不善无力偿付时，则应进一步分析是暂时性的或是已达破产境地。对于暂时性的原因则应适当放宽还款期限，帮助客户渡过难关。这比较适应于账龄短，客户信誉较好部分的应收帐款。而且平时也应力求扩大该部分在总额中所占的份额。以便收回更多的款项，而且双方还能建立较好的业务关系。

对于已达破产境界，无法恢复活力的，则应及时向法院起诉，以期在破产清算时得到债权的部份清偿。

三是对客户有还款能力，但又拒不偿付的，企业应采用适当的方法进行讨债。协商法：与欠款客户进行还款方式，期限，付款方法的友好协商。1、感化法：讲清傲债权人的处境或讨债之艰难，以感动债务人，打动其恻隐之心。2、软硬兼施法：两个讨债人配合，硬的寸步不让，软的滴水穿石，相得益彰。促使债务人付款。$疲劳战与激将法：盯住欠债企业的主要领导人打持久战，使其意志瓦解。或用语言刺激之，使其为保全面子和尊严而不得不付款。3、强攻法：明确告诉债务人要对其进行诉讼。对于无论如何协商都达不成还款协议的就只好请律师采取法律行动。

在采取法律行动前应考虑成本效益的原则，遇到以下情况不必起诉：1、法院诉讼费超过债务求偿额；2、客户抵押品的价值可冲销债务额不大，它拥有广泛社会关系，起诉可能使企业运行受到连累或导致损害，即使胜诉，收回账款的可能性极为有限。

总之，建立健全有效的收帐政策，要在收帐费用与减少坏帐损失之间做出权衡，有效收帐政策的制定在很大程度上靠有关管理人员的经验，企业应具备一支专业知识扎实、经验丰富、责任心强的应收账款管理人员队伍，才能把收帐工作做得更好。