坏账损失产生原因及其对策研究报告

赵坤

加利福尼亚大学

目录

摘要3

关键词：3

Abstract3

Keywords:4

1引言4

1.1选题背景5

2相关理论概述7

2.1 坏账的基本概念7

2.1.1应收账款7

2.1.2 呆账与坏账7

2.2 坏账存在的危害8

2.2.1 影响企业的正常运营8

2.2.2 减少国家的财政收入9

2.2.3 使银行的负担日益沉重9

3 坏账损失产生问题分析9

3.1 我国坏账损失的现状9

3.1.1宏观看坏账损失9

3.1.2微观看坏账损失9

3.2 坏账损失产生的原因10

3.2.1坏账损失形成的企业内部因素10

3.2.2坏账损失形成的企业外部因素12

4防范坏账损失存在的对策12

4.1 宏观策略13

4.1.1加强政府宏观调控13

4.1.2加强银行监控13

4.1.3司法制度的进一步完善13

4.2 微观策略13

4.2.1加强企业产品质量13

4.2.2建立销货客户的资信审议制度14

4.2.3健全内部控制制度14

4.2.4优先采取票据信用方式结算14

4.2.5加强对挂账信用的控制15

4.2.6加强应收账款的日常管理15

4.3 应对坏账损失的政策建议15

总结 (15)

参考文献16

致谢17

坏账损失产生的原因及其对策研究

摘要

企业在发展的过程中不可避免地会遇到坏账损失的产生问题，分析企业坏账损失产生的原因，并且找出解决的对策就成为了企业提高资金利用率，避免企业呆坏账的重要方面。本文从研究分析坏账的相关基本概念入手，分析了坏账产生的危害性，包括影响企业的正常运行，减少国家的财政收入，使银行的负担日益沉重等危害，并进一步从宏观和微观两个方面对坏账损失的现状进行解读。本文从企业的内部和外部因素对坏账产生的原因进行了分析。最后从宏观和微观两个层面对防范坏账损失的对策进行了探讨，并提出了相应的政策建议。新会计准则下坏账损失出现的问题是新会计准则实施过程中逐渐被大家认识到的问题。新会计准则第8号—坏账损失的出现，证明了坏账损失受到了重视，本文系统分析了新会计准则下坏账损失中存在的问题及其原因，并提出了改进的意见，以求完善坏账准备的会计核算工作。

关键词：坏账损失原因对策

Abstract

Enterprises willencounterinevitably the problem of bad debt lossesin the process of development.To analyze the causes of enterprise’s bad debt losses, find out the solution countermeasures has become the important aspect which increasing the utilization rate of funds and avoiding the debts of the enterprise.This paper first analysesthe related basic concepts of bad debts, and analyzed.the harms of bad debts, including influence the normal operation of enterprises, reduce the country's fiscal income, increasingly heavy burden ofBanks., andanalyzes the status quo of the bad debt lossesfrom the macro and micro two aspects. This articleanalyzedthe causes of bad debtsfrom the enterprise internal and external factors. Finallydiscussedthe countermeasures to prevent bad debt lossesfrom the macro and micro two aspects, and put forward the corresponding suggestions of policy.The problems of bad debt losses under the new accounting standards are gradually recognized in the process of the implementation of new accounting standards.The emergence of bad debt losses in New accounting standards no. 8, proved that the bad debt lossesis valued highly.It is analysed the problems and reasonsof bad debt losses under the new accounting standards, and put forward the improvement opinions, in order to perfecttheaccounting work of provision for bad debt.

Keywords:Bad Debt Losses Reasons Countermeasures