译文（字数 3531）：

应收账款风险管理

米科斯基

摘 要

在激烈的市场竞争中，企业为了获取竞争优势，除了依靠产品、价格、广告等手段之外，基本上都釆用了以信用为基础的赊销这一营销手段。赊销的发展，在一定程度上扩大了企业的市场销售份额，也提高了企业的竞争力，但另一方面也形成了大量的应收账款。由于客户、市场等诸多方面的因素的存在，应收账款很容易形成坏账和呆账。一旦坏账和呆账过多，就会严重危及到企业的发展，甚至会引发破产。所以，企业在积极运用赊销这一营销手段扩大市场份额的时候，必须运用多种措施来加强对应收账款的管理，切实降低应收账款的风险，以避免企业陷入扩大赊销和难收货款的两难境地。在此背景下，研究企业应收账款的风险管理对于降低企业应收账款风险具有非常重要的意义。

关键词：应收账款；风险管理；信用管理

外文原文（字符数 11777）：

文献出处：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