摘  要:經(jīng)濟(jì)全球化的趨勢越來越明顯了，各個(gè)國家之間的貿(mào)易往來也變得密切起來。我國自從加入WTO以后，進(jìn)出口業(yè)務(wù)量急速上升，國內(nèi)外貿(mào)進(jìn)出口企業(yè)的數(shù)量也隨著這趨勢如雨后春筍般迅速增加，對外貿(mào)易額也跟著節(jié)節(jié)攀升。然而驕人的數(shù)據(jù)僅僅是表象，背后的問題開始慢慢浮現(xiàn)，那就是伴隨著出口量的劇烈增加，滯留的應(yīng)收賬款也越來越多。應(yīng)收賬款主要是企業(yè)的賒銷活動(dòng)產(chǎn)生的，由于市場競爭激烈，企業(yè)的管理者們?yōu)榱碎L足的發(fā)展需要，絞盡腦汁擴(kuò)大銷售,卻不想埋下禍根。企業(yè)無奈的選擇依靠賒銷爭取訂單,客戶們卻因?yàn)榉N種原因拖欠賬款,隨著時(shí)間的推移，累積起了大量的呆賬、壞賬。由于國內(nèi)企業(yè)對應(yīng)收賬款風(fēng)險(xiǎn)防范的意識(shí)并不強(qiáng)，也沒有適時(shí)的建立合理的內(nèi)部控制制度,導(dǎo)致應(yīng)收賬款金額變得很大，客戶欠款時(shí)間也長，企業(yè)的資產(chǎn)縮水,資金鏈斷裂以致陷入財(cái)務(wù)危機(jī)。因此,企業(yè)必須積極完善應(yīng)收賬款內(nèi)部控制機(jī)制,查漏補(bǔ)缺,以降低資金運(yùn)營風(fēng)險(xiǎn)。本文以出口企業(yè)的應(yīng)收賬款內(nèi)部控制現(xiàn)狀作為研究對象, 結(jié)合金科企業(yè)具體案例,通過對該企業(yè)存在的確切問題及原因的分析，提出其財(cái)務(wù)風(fēng)險(xiǎn)的防范措施。

關(guān)鍵詞：外貿(mào)企業(yè)  應(yīng)收賬款  內(nèi)部控制  信用管理

ABSTRACT:Today, the globalization economic trend is more and more obvious, business between all countries have become closer. Since our country access to WTO, our import and export business volume has risen sharply and the number of domestic foreign trade enterprises have mushroomed along with this trend rapidly increasing foreign trade volume also followed climbing. However, the data is just impressive appearance behind the problems began to emerge slowly, and that is accompanied by a dramatic increase in export volume, retention receivables is also increasing. Accounts receivable are mainly corporate credit activities, due to intense market competition, corporate managers to considerable development needs brains to expand sales, but do not bury the seeds. Enterprises no choice to rely on credit for orders, customers are delinquent but because of various reasons, over time, accumulate a large amount of bad debts, bad debts. As the domestic enterprise receivables risk prevention awareness is not strong, there is no timely to establish a reasonable system of internal controls, resulting in accounts receivable becomes large, long-time customer arrears, corporate assets shrink, capital strand breaks resulting in financial distress. Therefore, enterprises must actively improve accounts receivable internal control mechanisms to address gaps in order to reduce operational risk capital. In this paper, export enterprises accounts receivable status of internal control as the research object, combining enterprise specific case of the existence of the business through the exact cause of the problem and analyzed, and its financial risk prevention measures.

Keywords：Foreign trade enterprises；Accounts receivable；Internal control；Credit management