企业应收账款管理中存在的问题及对策研究报告

.

随着我国社会主义市场经济的深入发展及企业间竞争的日益激烈，赊销方式已然成为企业不可或缺的一种促销策略，在商品销售总量中企业赊销的数量占了很大的比例，这也就招致企业应收账款的数额占流动资产比例显著上涨。高额赊销产生的应收账款极大地削弱了企业资金的流动性，致使企业的偿债能力有所下降，增加了企业的经营危机。这与企业应收账款账户的问题直接相关，已经成为一个影响企业生产和可持续发展运行的关键因素。详查国内外案例能够看出，应收账款风险吞噬企业生命力的能力是难以估量的, 其后果令人惶惶不安。加强应收账款的日常监督，能够在赊销业务发生后, 有效地减少坏账发生的概率。通过制订有效可行的应收账款管理策略, 企业能够通过应收账款的信用政策在流动性和

效益性之间寻求均衡，最终达到股东价值最优化的目标。本文首先分析了企业在应收账款管理中存在的问题，并针对这些问题提出相关的建议对策，对我国企业应收账款管理的改善尽一份微薄之力。

关键词：企业应收账款；应收账款的管理；信用政策

.

.

ABSTRACT

With the further development of the enterprise and the competition becoming our country is between the socialist market economy of enterprise an indispensable become increasingly fierce, credit has large a number The of enterprises accounted for promotion strategy, proportion of credit sales volume, which leads to the amount of accounts increased assets current accounting for the proportion of receivable flow the accounts the receivable greatly weaken significantly. High credit

increase the solvency of enterprises, enterprise of funds, thereby reducing

the management risk of the enterprise. This is directly related to the of and accounts receivable has become one enterprise accounts receivable, sustainable enterprises operation of and the key factors of production and

development. As can be seen from a large number of domestic and foreign the of phagocytes of accounts cases, should receivable risk ability

of consequences the is of enterprises difficult to predict vitality frightening. Strengthen the routine supervision of accounts receivable, to the credit business, effectively reduce the probability of bad debts. accounts of effective implementation Through the development and accounts use the strategy, the enterprise can receivable management and balance between efficiency a credit receivable policy in seeking shareholder maximizing of ultimately liquidity, and achieve the goal receivable the value.This paper first analyzes enterprise accounts

and countermeasures the put problems, management and forward corresponding

suggestions to solve these problems, in order to our country enterprise receivables management improvement as a meager strength.

.

.

accounts of management receivable; Keywords:Enterpriseaccount The receivable; credit policy

.

.

目录

一、应收账款的含义、特点以及存在的影响 1 ........................

（一）应收账款的含义 (1)

（二）应收账款的特点 (2)

1.风险性 (2)

2.期限性 (2)

3.等价性 (2)

（三）应收账款存在的影响 (2)

二、国内企业应收账款的现状分析

3..................................

（一）国内企业应收账款的总体现状 (3)

（二）国内应收账款的管理模式 .................... 错误！未定义书签。（三）企业应收账款质量现状分析 .. (5)

（四）企业应收账款账龄及计提坏账准备现状分析 (5)

三、企业应收账款管理问题产生的原因

5 .............................

（一）企业内部的原因 (6)

1.企业内部控制制度不完善 (6)

2.企业风险意识淡薄 (7)

3.企业信用政策缺失 (7)

4.企业售后管理制度不力 (7)

.

.

（二）企业外部的原因 (8)

1.历史原因 (8)

2.竞争机制不健全 (8)

3.法律的不完善 (8)

四、企业应收账款管理问题的改善措施