企业如果拥有数量太多、金额太大的应收外汇帐款,极易造成呆帐、死帐,影响山口收汇核销及退税。我认为如果加强每笔出口业务的事先预测、事中控制及事后决策,是可以有效地降低出口收汇风险的。 一、运用全程信用管理模式,建立全面的客户档案及资信管理信息系统。出口企业应建立全方位的客户档案及资信管理系统,将与企业有联系的所有客户 Enterprises with too much if the amount of foreign exchange receivable accounts receivable, can easily lead to bad debts, dead ends, Yamaguchi income tax verification and refund. I think it would be effective in reducing the risk of foreign exchange earnings if the prior prediction of each export business, the matter control and the ex post facto decision were strengthened. First, the use of full credit management, the establishment of a comprehensive customer records and credit management information system. Export enterprises should establish a full range of customer files and credit management system, will be linked with the business of all customers