坏账损失产生的原因及对策

毕业设计（论文）

坏账损失产生的原因及对策

系部：经管系

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坏账损失产生的原因及对策

摘要

在我国市场经济条件下，经济迅猛的发展，竞争日益激烈，企业为了自我生存和发展，千方百计地开展促销活动，扩大自己产品的销售规模和市场的占有份额。赊销也成为了企业促销产品的重要手段之一，也对企业产品的销售工作起到一定的促进作用。但是，赊销也使企业的应收账款金额迅速增加，加上企业间相互拖欠货款的现象日益严重，使企业应收账款金额增长加快，由于应收账款金额不断增加，坏账损失也日益增多，从而给企业的正常生产经营活动造成严重影响，再者流动资金不断减少，严重制约了企业的正常生产和发展。那么如何有效地控制应收账款的增长，减少坏账损失，己成为企业管理的重要任务之一。日前，受全球经济危机的影响，消费者的需求下降，致使企业的产品订单减少，因此企业资金周转的矛盾不断凸显出来，有些中小企业更因为资金链断裂而破产。在这种情况下，应收账款的管理显得更加的重要，企业应加强对其管理，尽量减少坏账损失，让企业平安的度过这个危险的时期。

本文主要根据企业坏账损失产生的原因，找出坏账损失存在的问题，进而从应收账款造成坏账损失对企业造成的危害问题进行初步探讨，并相应的提出一些建议性的解决对策，谈谈自己的一些观点和看法。

The causes of bad debts and Countermeasures

Abstract

Under the conditions of market economy in China, rapid economic development in an increasingly competitive, self-survival and development of enterprises in order to do everything possible to carry out promotional activities to expand their product sales volume and market share. Business credit has also become an important means of promotional products, sales of enterprise products also play a role in promoting the work. However, credit also enable enterprises to rapidly increase the amount of accounts receivable, together with payment arrears among enterprises growing phenomenon, so that the amount of account receivable growth accelerated, due to the increasing amount of accounts receivable, bad debt losses are also increasinglyincreased, thus the normal production and business activities of enterprises serious impact on diminishing liquidity Moreover, seriously hampered the company's normal production and development. So how to effectively control the growth of accounts receivable and reduce bad debt losses, has become an important task of enterprise management. Recently, the global economic crisis, decline in consumer demand, reduced orders due to the failure of the product, so their liquidity contradictions come out, some SMEs are bankrupt because of funding strand breaks. In this case, the accounts receivable management is even more important, companies should strengthen their management, minimize bad debt losses, allow enterprises to peace through this dangerous period.

In this paper, based on the causes of loss of business bad debt, bad debt losses to identify the problems, thereby causing loss of bad debts from the accounts receivable of enterprises harm a preliminary discussion, and appropriate to make some suggestions of countermeasures, to talk about some of their own perspectives and views.

目录

前言 (4)

一、坏账的确认及核销方法 (5)

1.确认坏账的条件及注意事项 (5)

2.坏账的核销方法 (6)

二、企业坏账损失的原因 (7)

1.企业内部的原因 (7)

2.企业外部的原因 (8)

三.坏账准备 (9)

四.解决坏账存在问题的对策 (10)

1.企业内部控制制度的完善 (10)

2.司法制度的进一步完善 (11)

3.三角债的防范 (11)

总结 (12)

致谢 (13)

参考文献 (13)