應收賬款管理研究

目   錄

一、應收賬款的形成  ················································································4

（一） 市場占有商業競爭的發生 ··································································4

（二） 發生業務與收取貨款的時間差 ·····························································4

二、企業應收賬款管理中存在的問題  ····························································5

（一） 賒銷業務中存在的問題  ····································································5

（二） 應收賬款的監管 ·············································································6

（三） 降低了企業的資金使用效率 ·······························································6

（四） 夸大了企業的經營成果 ·····································································7

（五） 延長了企業的經營周期 ·····································································7

三、應收賬款對企業的影響···········································································7

正面影響 ······················································································8

負面影響 ······················································································8

四、針對應收賬款指定管理目標及對策 ···························································9

（一） 建立相對獨立的信用管理制度、堅持信用評估制度·····································9

（二） 實行應收賬款回收專人負責  ······························································9

（三）建立應收賬款內部報告制度和風險管理系統 ·············································10

（四） 加強財務基礎工作，設置規范的應收賬款賬戶 ·········································10

（五）完善應收賬款的掛賬手續 ····································································10

（六） 建立壞賬準備金制度，提高企業承擔壞賬風險能力 ····································11

（七） 發揮會計監督作用，及時掌握應收賬款的變化情況 ····································11

內容摘要

應收賬款是企業資本運轉的重要環節，它是指企業因為銷售產品、材料、提供勞務等業務活動而向購貨方、接受勞務的單位或者個人應收取的款項，產生應收賬款的直接原因是存在賒銷活動。企業的應收賬款不能及時收回，企業之間存在拖欠貨款現象，呆賬和壞賬比例逐漸提高，這已經成為了企業良好運轉的一大弊端。這不僅對企業的資金流和資金周轉帶來損害，而且會加大企業的財務和運營風險，導致資金鏈斷裂。面對如此嚴峻的形式，正確運用賒銷，加強應收賬款的管理顯得非常重要。應收賬款管理應從應賬款防范機制的建立和逾期債權的處理兩方面入手。企業應設立專門的信用管理部門，并與銷售、財務部門對應收賬款進行發生監控、跟蹤服務和反饋分析，并由內部審計部門進行監督管理。對于存在的逾期應收賬款，企業應成立專門機構進行催討，并積極尋找債務重組、出售債權的可能，爭取及時收回債權。企業應該在日常資金管理活動中充分重視應收賬款的管理，最大限度的降低應收賬款的風險。

【關鍵詞】企業  應收賬款  管理  賒銷  問題  對策