淺談企業應收賬款管理

摘要································································2

引言···············································3

一公司中應收賬款概述···············································4

（一）應收賬款的含義·······································4

（二）應收賬款管理的目標·········································4

（三）應收賬款管理的意義········································4

二我國企業應收賬款中存在的問題····································5

   （一）應收賬款管理責任沒有落實····································5

（二）銷售部門考核扭偏······································5

（三）財務部門難以控制信用銷售和收賬·······························5

三我國企業應收賬款管理存在問題原因分析·······························5

（一）迫于市場市場競爭，擴大銷售···································5（二）迫于市場競爭壓力，銷售部為超額完成任務·························5

（三）企業擔心催款過急影響業務聯系··································5-6

（四）應收賬款管理不完善·············································6

（五）對銷售人員激勵機制不健全·······································6

四解決我國企業應收賬款管理存在問題的措施································6（一）加強應收賬款的日常管理工作······································6

1事前控制····················································6-7

2事中控制·····················································7

3事后控制······················································7-8

（二）加強財務的管理·····················································8

（三）設置賒銷批準的職級權限·············································9

（四）堅持依法治債······· ················································9

五對應收賬款管理的展望·······················································10

（一）建立健全完善的科學的生產經營責任制和考核機制························10

   （二）準確了解對方信用程度，制定合理的營銷策略························10

   （三）強化專門監督··································10

    (四)企業重大生產經營活動實施民主決策、科學決策···················10-11

參考文獻·····································································12

                                 摘要

應收賬款是指企業因銷售商品、產品或提供勞務而形成的債權。近年來，越來越多的企 

業墊付在應收賬款上的資金逐年增加，造成了企業流動資金短缺，財務管理成本猛增等一些

列的消極作用，影響了稅收發揮積極的調節作用，破壞了正常的市場秩序。

本文結合當前普遍應收的收賬方法，結合國外的應收賬款的先進管理方法，嘗試著探索

適合我國企業實際的應收賬款的管理和控制方法。本文從五個方面對應收賬款管理問題進行

了分析、論證。第一部分應收賬款管理概述，主要說明了應收賬款管理的含義、目標和意義；

第二部分提出我國企業應收賬款在管理中存在的問題；第三部分分析我國企業應收賬款管理

存在問題的原因；第四部分提出解決我國企業應收賬款管理存在問題的措施；第五部分表述

了對應收賬款管理的展望。我們深信，隨著應收賬款管理和控制體系的不斷完善，應收賬款

的事前與事后控制必將趨于合理化、科學化，企業必將走出流動資金緊缺的困境，提高資金

的使用效率，維持正常的資金周轉和生產經營，達到促呆變活，降低管理成本的目的，維持

整個社會經濟的良性循環和整個國家的穩步發展。

關鍵詞：

應收賬款；  應收賬款管理；   信用額度；    收賬政策