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本文首先阐述了煤炭企业应收账款风险管控的重要意义,然后针对目前我国煤炭企业应收账款风险管理及其重要业务流程进行风险识别,并建立全面的应收账款风险管控体系,最后提出了全面应收账款风险管控的具体优化措施。
This article firstly elaborates the significance of risk control of accounts receivable in coal enterprises, and then carries on the risk identification of the risk management of the accounts receivable of our country coal enterprises and its important business processes at present, and establishes a comprehensive receivables risk management and control system, finally Put forward specific optimization measures for the comprehensive risk control of accounts receivable.