譯文（字數 3531）：

應收賬款風險管理

米科斯基

摘 要

在激烈的市場競爭中，企業為了獲取競爭優勢，除了依靠產品、價格、廣告等手段之外，基本上都釆用了以信用為基礎的賒銷這一營銷手段。賒銷的發展，在一定程度上擴大了企業的市場銷售份額，也提高了企業的競爭力，但另一方面也形成了大量的應收賬款。由于客戶、市場等諸多方面的因素的存在，應收賬款很容易形成壞賬和呆賬。一旦壞賬和呆賬過多，就會嚴重危及到企業的發展，甚至會引發破產。所以，企業在積極運用賒銷這一營銷手段擴大市場份額的時候，必須運用多種措施來加強對應收賬款的管理，切實降低應收賬款的風險，以避免企業陷入擴大賒銷和難收貨款的兩難境地。在此背景下，研究企業應收賬款的風險管理對于降低企業應收賬款風險具有非常重要的意義。

關鍵詞：應收賬款；風險管理；信用管理

外文原文（字符數 11777）：

文獻出處：Michalski G. The Study of Accounts receivable risk management [J]. International Review of Business Research Papers, 2014 (68): 83-96.

原文

The Study of Accounts receivable risk management

Michalski G.

Abstract

In the fierce market competition, enterprises in order to obtain a competitive advantage, in addition to relying on product，price, advertising and other means, basically use credit to credit as the foundation of this marketing means. The development of credit, to a certain extent, to expand the company's market share, improves the competitiveness of enterprises, but on the other hand, the formation of a large number of accounts receivable. Due to the factors of customer, market and many other aspects of existence, accounts receivable is easy to form a bad and doubtful debt. Once the bad and doubtful debts too much，would seriously endanger the development of the enterprise, and even lead to bankruptcy. Therefore, enterprises in the positive use of credit this marketing means to expand market share, we must strengthen the management of accounts receivable using a variety of measures, to reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment. Under this background, the research of enterprise accounts receivable risk management has a very important significance to reduce enterprise accounts receivable risk.

Key words: Accounts receivable; Risk management; Credit management