坏账损失产生的原因及其对策研究

赵坤

加利福尼亚大学

目录

摘要 (2)

关键词： (2)

Abstract (3)

Keywords: (3)

1引言 (4)

1.1选题背景 (4)

2相关理论概述 (5)

2.1 坏账的基本概念 (5)

2.1.1应收账款 (5)

2.1.2 呆账与坏账 (5)

2.2 坏账存在的危害 (7)

2.2.1 影响企业的正常运营 (7)

2.2.2 减少国家的财政收入 (7)

2.2.3 使银行的负担日益沉重 (7)

3 坏账损失产生问题分析 (7)

3.1 我国坏账损失的现状 (7)

3.1.1宏观看坏账损失 (7)

3.1.2微观看坏账损失 (8)

3.2 坏账损失产生的原因 (8)

3.2.1坏账损失形成的企业内部因素 (8)

3.2.2坏账损失形成的企业外部因素 (10)

4防范坏账损失存在的对策 (11)

4.1 宏观策略 (11)

4.1.1加强政府宏观调控 (11)

4.1.2加强银行监控 (11)

4.1.3司法制度的进一步完善 (11)

4.2 微观策略 (12)

4.2.1加强企业产品质量 (12)

4.2.2建立销货客户的资信审议制度 (12)

4.2.3健全内部控制制度 (12)

4.2.4优先采取票据信用方式结算 (13)

4.2.5加强对挂账信用的控制 (13)

4.2.6加强应收账款的日常管理 (13)

4.3 应对坏账损失的政策建议 (13)

总结 (15)

参考文献 (14)

致谢 .................................................................................................................. 错误!未定义书签。

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析。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 will encounter inevitably the problem of bad debt losses in the process of development.To analyze the cau ses 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 analyses the 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 of Banks., and analyzes the status quo of the bad debt losses from the macro and micro two aspects. This article analyzed the causes of bad debts from the enterprise internal and external factors. Finally discussed the countermeasures to prevent bad debt losses from 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 losses is valued highly.It is analysed the problems and reasons of bad debt losses under the new accounting standards, and put forward the improvement opinions, in order to perfect the accounting work of provision for bad debt.

Keywords:Bad Debt Losses Reasons Countermeasures