自中國大陸經濟開放後，台商因中國具備了地理位置、勞動成本低、同文同種、語言溝通無障礙的因素，紛紛到中國大陸投資設廠；隨著中國內銷市場的蓬勃發展，台商在中國從事內貿、內銷生意逐漸增多，對中國大陸市場的依存度已到了不容忽視的狀況。 台商在經營中國大陸內銷市場所遇到的問題範圍極廣，其中收款難的問題時有發生，因中國大陸市場長期以來即存在著信用制度不全、誠信不佳的問題，所以收款難會成為台商在中國大陸的一項經營風險。 如何管理應收帳款，降低壞帳風險，此為一般台商都會面臨的問題。因此，本研究以個案研究的方法來探討風險管理的理論如何運用於應收帳款管理上。 研究結果可發現，風險管理之理論確實可以運用於應收帳款管理上；由事前防範、事中管控、事後追蹤三方向做評估，透過導入改善的作業流程，顯示可有效管理從銷售到收款整個過程，達到降低壞帳發生、改善企業經營品質的目標。 企業經營風險不斷隨著內外部環境而發生，除了確實落實執行作業程序外，應持續對其產業及經營模式加以評估，適時調整作業程序以確保應收帳款的安全。;Since the economy opening-up started in China mainland, Taiwan businessmen have set up factories there in succession for its geographical position, low labor-cost, same language and race and other favorable factors. With the flourishing of mainland China market, the number of Taiwanese who engaged in mainland business has increased gradually and the dependence degree to mainland market has became too serious to be further ignored. A wide range of management problems happen in mainland market and one of them is difficult to get receivable account back. So it will be one of the operational risks to Taiwan businessmen due to the long-standing poor credit system and the lacking integrity in China mainland market. Taiwan businessmen always face the problems such as how to manage the receivable accounts and how to reduce the risk of bad debts. This study is to discuss how to apply the risk management theory into the management of receivable account based on case study. Study results show that the risk management theory can be applied into the management of receivable account. It evaluates from three aspects: preventing before the event, controlling in the event and tracing after the event. The improved process introduced in receivable account management can manage the process from sale to collect effectively so that the goals of improving company’s operating system and reducing the occurrence rate of bad debts can be achieved. The operating risks to enterprise appear continuously with the changes of internal and external environments. In addition to implement the operating program, the enterprise should evaluate its industry and business model frequently and adjust its operating program to ensure the safety of receivable account.
