隨著國際經濟金融環境條件的改變，企業面臨許多經營層面的挑戰，為創造更多價值，信用交易已然成為商業經營的主流模式，信用交易雖然可視為企業與競爭廠商間的競爭條件之一，同時也會因此帶來交易風險，企業往往需要花費更多作業時間及人力成本來進行管控，因此，信用交易所產生的應收帳款控管機制，更是為企業內部不可或缺的管理機制，對於企業的資金週轉也有相當大的影響，故應收帳款管理優劣及內部授信政策制定的寬鬆程度，將牽動著企業營收及獲利情形，為特別需要重點管理的目標。 本研究擬透過取得個案公司交易客戶基本資料、銷售資料、應收帳款及第三方保險公司提供之承保授信額度等資料進行分析，採用系統性之方法管理應收帳款，運用個案公司探討對於應收帳款之風險評估資料，加以分析應收帳款保障率及可能暴露在外的潛在風險率，藉以分析個案公司應收帳款品質優劣，評估對於在應收帳款的高風險管控能力，並探討透過第三方公正之風險避險工具，達到降低企業應收帳款呆帳率之目標。 ;As the change of international conditions of economy and finance, enterprises had a lot of challenges how to create more value and profit. Credit transaction became a major model of business operation. Although credit transaction can offer better payment term from competitors it also brings risk of bad debt simultaneously. Enterprises have to spend more time and manpower on credit control. Account receivable control is an essential internal mechanism because it will impact on cash turnover significantly. Both of the quality of account receivable control and easy or hard credit policy will influence enterprises′ revenue and profit. They are main issues for internal management. This case study collects information of customer, sales, account receivable, credit line(from third-party insurance company) and so on to have further analysis. Account receivable control is based on systematic methodology that designs game rules to define customer ranking how much credit line they could have. The evaluation of credit risk is to consolidate above information and analyze account receivable cover rate and exposure risk of over credit. Furthermore, this is helpful to analyze quality of account receivable and assess control capability of high-risk customers. Third-party such as insurance company or bank can provide enterprise hedge tool to decrease bed debt as lower as possible.