應收賬款管理研究

目       錄

應收賬款的涵義····································4

應收賬款的概念····································4

應收賬款形成的原因································4

應收賬款的利弊分析································5

1、應收賬款對企業的正面影響·······················5

2、應收賬款對企業的負面影響·······················5

應收賬款日常管理中存在的問題及原因分析············6

應收賬款日常管理中的問題·························6

應收賬款在企業資產構成中的比重較大··········6

應收賬款賬齡較長····························6

應收賬款壞賬率高····························6

應收賬款回收成本高··························6

應收賬款加速企業現金流出····················7

原因分析·········································7

企業自身的防范意識薄弱······················7

企業內控存在缺陷······························7

企業目前所采取的績效模式存在弊端··············7

應收賬款的會計監管存在缺陷····················7

 加強應收賬款管理的政策建議·······················8

加強內控建設································8

實行嚴格的壞賬核銷制度·····························9

做好資信調查·······························10

設置專門的賒銷和征信部門···················10

加強應收賬款的日后管理·····················11

提高產品競爭力·····························11

結束語············································11

致謝··············································12

內 容 摘 要

   在市場經濟的條件下，隨著經濟的高速發展，市場中的商業競爭也隨之加劇，企業為了獲得利潤，就要銷售商品，取得銷售收入，企業收入的多少是衡量經營成果的重要依據，有無經營成果，決定了企業的命運。因此企業有收入才能有利潤，而企業為取得銷售收入就會采取多種方式進行銷售，其中賒銷是重要手段之一，應收賬款也就隨之而生。由于企業一方面想借助它來促進銷售，擴大銷售收入，增強競爭力，同時又希望盡量避免由于應收賬款而形成大量呆賬壞賬，造成企業資金周轉困難，使企業會計信息失真，大大降低企業資金使用效率，導致企業破產。因此，企業必須要加強應收賬款的日常管理，才能在激烈的商業競爭中保持競爭力。本文首先論述了應收賬款的概述以及對企業的利弊分析；然后概括了國內應收賬款日常管理現狀，指出企業應收賬款管理存在的主要問題：應收賬款在企業資產構成中的比重過大，賬齡長。壞賬率高，回收成本大等等，并對問題產生的原因進行了分析：內控缺陷，績效模式弊端，合同管理問題等。最后針對問題給出了相應的措施。

關鍵詞：應收賬款  問題  信用政策  措施