对企业应收账款管理问题的研究.doc

摘 要 随着社会主义市场经济的发展，企业信用销售方式的被广泛采用，应收账款在企业的流动资产中占有越来越重要的地位。而如何在合理规避应收账款风险的同时利用信用销售扩大企业的有效利润成为决定企业发展的重要一环。伴随着市场竞争日趋激烈，企业作为以盈利为目的的经济组织，为了扩大产品销售量，提高产品的竞争能力和市场占有率，最终增加企业的利润，除了提高产品质量和价格优惠等常规手段外，大量运用商业信用促销，使得信用交易方式逐步取代传统交易方式，企业应收账款的产生成为必然。本文对现阶段企业应收账款存在的问题及形成的原因进行分析，并在此基础上针对企业应收账款运行过程的事前、事中、事后三个阶段分别提出防范与控制措施。 关键词 应收账款；商业信用；坏账准备；对策 ABSTRACT Along with the development of the socialist market economy, the enterprise credit sales of the way to be used extensively, accounts receivable in the flow of enterprise assets in plays more and more important position. How to avoid the risks of account receivable reasonable at the same time use credit sales expand enterprise effective profits becomes decided to enterprise development is important one annulus. With the increasingly fierce market competition, the enterprise as a profit for the purpose of economic organizations, in order to expand sales of the products to improve product competition ability and market share and ultimately, increase of the profits of the business, in addition to improve product quality and price concessions with the routine method, application of many commercial credit sales promotion, make credit transaction mode gradually replace the traditional way to trade, enterprise accounts receivable produce become inevitable.In this paper, the present enterprise receivables existing problems and the causes were analyzed, and based on enterprise receivables running process before, during and after the event, the three stages to prevent and control measures were put forward. Keywords: accounts receivable; commercial credit;bad debt provision;countermeasure 目 录 一、绪 论 1 （一）研究背景及意义 1 （二）国内外研究现状 1 （三）研究思路与方法 3 二、 应收账款理论概述 4 （一）应收账款理论 4 （二）应收账款的概念 4 （三）应收账款形成的原因 5 （四）应收账款的成本 5 （五）应收账款对企业经营的影响 5 三、企业应收账款管理存在的问题及原因 6 （一）企业应收账款管理存在的问题 6 1. 企业内部激励机制不健全 6 2. 企业对应收账款缺乏动态追踪分析 7 3. 企业对账不及时 7 4. 企业的收账方法不科学 7 5. 法制维权意识薄弱 7 （二）企业应收账款管理问题存在的原因 7 四、应收账款管理的对策 8 （一）事前控制 8 1.正确认识应收账款的重要性 8 2. 建立科学的信用评价体系 8 3.建立和完善应收账款预警系统 9 （二）事中控制