我國企業(yè)應(yīng)收賬款管理問題分析

內(nèi)容摘要·······················································3

一、應(yīng)收賬款簡介···············································4

（一）應(yīng)收賬款的概念········································4

（二）應(yīng)收賬款的成因········································4

二、應(yīng)收賬款的投資組成成本·····································4 

（一）應(yīng)收賬款中的機(jī)會成本··································5

（二）應(yīng)收賬款的壞賬成本····································5

（三）應(yīng)收賬款的管理成本····································6

三、應(yīng)收賬款對企業(yè)的影響·······································6

（一）應(yīng)收賬款對企業(yè)經(jīng)營的積極影 ···························6

（二）應(yīng)收賬款對企業(yè)經(jīng)營的消極影響··························7 

四、我國企業(yè)應(yīng)收賬款管理現(xiàn)狀的分析·····························7

（一）我國企業(yè)應(yīng)收賬款管理現(xiàn)狀······························7

（二）我國應(yīng)收賬款管理現(xiàn)狀的原因 ···························8

五、對我國企業(yè)完善應(yīng)收賬款管理的建議···························9

（一）源頭控制·············································9

（二）建立定期的和客戶對賬制度·····························9

（三）建立責(zé)任中心·········································9

（四）建立客戶的信用標(biāo)準(zhǔn)···································9

（五）確定合理的討債方法···································10

（六）建立健全的內(nèi)部控制制度·······························10

總結(jié)  ·························································11

參考文獻(xiàn)· ····················································12

內(nèi) 容 摘 要

應(yīng)收賬款是企業(yè)在經(jīng)營活動中采取賒銷方式銷售商品、提供勞務(wù)等而形成的一種債權(quán)，是企業(yè)流動資產(chǎn)的重要內(nèi)容之一。在競爭日益激烈的市場環(huán)境中，賒銷是企業(yè)擴(kuò)大市場份額、增加毛利、增強(qiáng)競爭力的有效措施之一。然而，在目前我國相關(guān)法律制度不健全、誠信危機(jī)的背景下，由于賒銷形成的應(yīng)收賬款存在極大的風(fēng)險。因此，如何合理的運(yùn)用賒銷這一營銷策略，對企業(yè)的生存和發(fā)展具有舉足輕重的意義。本文從應(yīng)收賬款的現(xiàn)狀入手，闡述了應(yīng)收賬款對企業(yè)的影響，進(jìn)而分析了應(yīng)收賬款風(fēng)險性形成的原因，并對如何加強(qiáng)應(yīng)收賬款管理提出了建議。

關(guān)鍵詞：應(yīng)收賬款管理  問題  原因  改進(jìn)建議