应收账款管理存在的问题及解决对策

保利地产应收账款管理存在的问题及解决对策重庆工商大学派斯学院会计学院会计学 2012级会本（7）班张恋

指导教师：丁大军

摘要：改革开放以来，我国社会主义市场经济迅速发展，给企业带来了良好的发展机遇，但同时也使得企业之间的竞争越发激烈，为了扩大营销，减少存货，许多企业都选择了赊销的方式来增加产品销量，然而这样的销售方式，就会使得企业产生大量的应收账款，而当企业产生信任危机时，若是账款不能及时收回，这对企业的资金周转会产生极大的影响，甚至最终还会导致企业的落败。应收账款是企业一项重要的流动资产，应收账款管理在现代企业的发展中也占着至关重要的位置，而且关系着企业的经济效益，因而为了更好的巩固企业在市场竞争中的地位，要求现代企业在发展过程中必须采取相应的措施来提高自身应收账款管理的水平，且由此解决应收账款管理中的问题。保利地产股份有限公司作为一家大型的房地产公司，应收账款管理水平的好坏直接关系到公司的发展效益。本文以保利地产公司应收账款管理为研究内容，对应收账款的理论进行一系列概述，阐述了保利地产应收账款管理的现状，提出了公司应收账款管理存在的问题，并列出了一些解决其应收账款管理问题的解决措施。

关键词：

Abstract: Since the reform and opening up, the rapid development of China's socialist market economy, to the enterprise brought good opportunities for development, but at the same time, the competition between enterprises becomes more and more fierce, in order to expand marketing, reduce inventory, many enterprises chose the way credit to increase the amount of products sold. However, this way of sales, will enable enterprises to produce a large amount of accounts receivable, and when the enterprises have a crisis of confidence, if receivables can not recover in time, this to the enterprise funds weeks of the transfer have a great impact, even in the final will be a leading enterprises of defeat. Accounts receivable is the enterprise important current assets, accounts receivable management in the development of modern enterprises also accounted for a crucial position, and the relationship between the economic efficiency of enterprises, thus to better to consolidate its position in the market competition, modern enterprises in the development process must take corresponding measures to improve their level of the

management of the account receivable, and so as to solve the problems in the management of accounts receivable.. Poly Real Estate Limited by Share Ltd as a large Real Estate Company, accounts receivable management level is directly related to the development of the company benefits. In this paper, Poly Real estate company should be accounts receivable management as the research content, theory of accounts receivable for a series of overview, expounded on the poly real estate should the status of accounts receivable management, the company should problems existed in the management of the account receivable, and lists some solutions to its accounts receivable management measures to solve the problem.

Keywords:

一、应收账款管理的概述

1、应收账款的概念及特征

应收账款是指企业对外销售商品、材料以及提供劳务而应向购货方或接受劳务方收取的款项。包括企业在销售过程中代购货方垫付的包装费用、运杂费用以及应向购货方收取的增值税款。应收账款是伴随企业的销售行为发生而形成的一项债权。应收账款表示企业在销售过程中被购买单位所占用的资金。企业应及时收回应收账款以弥补企业在生产经营过程中的各种耗费，保证企业持续经营；对于被拖欠的应收账款应采取措施，组织催收；对于确实无法收回的应收账款，凡符合坏账条件的，应在取得有关证明并按规定程序报批后，作坏账损失处理。应收账款的特征：（1）应收账款是一种商业信用。（2）应收账款是由于企业与外单位之间，由于产品销售和劳务提供而产生的。（3）企业产生应收账款，一般表明产品销售和劳务提供过程已完成。（4）应收账款按实际发生的金额记账。（5）应收账款是指流动资产性质的债权。

2、应收账款管理的定义

应收账款管理是指在赊销业务中，从销售商将货物或服务提供给购买商,债权成立开始，到款项实际收回或作为坏账处理结束，授信企业采用系统的方法和科学的手段，对应收账款回收全过程所进行的管理。其目的是保证足额、及时收回应收账款，降低和避免信用风险。应收账款管理是信用管理的重要组成部分，它属于企业后期信用管理范畴。应收账款的管理是一个多元的、复杂的管理过程，涉及多部门、多环节。广义的应收账款管理分为两个阶段：第一个阶段是，从债权开始成立到应收账款到期日这段时间的管理，即拖欠前的账款管理；