CAJ | 학술논문

随着我国加入WTO，在全球经济大背景下，我国经济高速发展的N时也加剧了市场竞争。在买方市场处于优势的经济环境下，为了争取更多的客户，供应商普遍采用商业信用、赊销等方式相互竞争。企业应收账款急剧增长，供应商面临的应收账款回收风险日趋增大。我国学者对应收账款回收风险的研究并不缺乏，但是针对某一特定行业的研究相对较少。文章在前人研究的基础上，基于供应商的角度提出了将主成分分析与Z计分模型结合使用来建立风险预警模型，并以此来分析影响我国重型机械设备制造业应收账款回收的因素，试图提出相应的对策，来帮助供应商减少应收账款的回收风险。
수착아국가입WTO，재전구경제대배경하，아국경제고속발전적N시야가극료시장경쟁。재매방시장처우우세적경제배경하，위료쟁취경다적객호，공응상보편채용상업신용、사소등방식상호경쟁。기업응수장관급극증장，공응상면림적응수장관회수풍험일추증대。아국학자대응수장관회수풍험적연구병불결핍，단시침대모일특정행업적연구상대교소。문장재전인연구적기출상，기우공응상적각도제출료장주성분분석여Z계분모형결합사용래건립풍험예경모형，병이차래분석영향아국중형궤계설비제조업응수장관회수적인소，시도제출상응적대책，래방조공응상감소응수장관적회수풍험。
With China＇s accession to the WTO, China＇s rapid economic development also intensified market competition in the background of econo- my globalization. In the buyer＇s market economy environment, in order to gain more customers, suppliers prefer to use commercial credit, and other ways to compete with competitors. Enterprises＇ receivables have a sharply increase, then suppliers are facing increasing risk. China＇s scholars do a lot of researchs on receivable recovery risk, but the researchs on a specific industry are relatively less. This paper is based on previous studies, puts forward that combined the principal component analysis and Z score model to establish the model of risk warning based on the supplier＇s perspective. Then analyzes the factors that affect receivables recovery about Chings heavy machinery and equipment manufacturing industry ,and trying to put forward the corresponding countermeasure, to help suppliers to reduce the risk of receivables recovery.