不良应收账款产生的原因分析.docVIP

摘要 在现代高速发展的商业社会中，我国绝大多数中小制造企业都面临着“销售困难，收款更加困难”的双重窘境。企业为了继续发展下去，必须要扩大市场占有份额，努力提高产品的销售量。其主要通过赊销这种手段来实现，这虽然可以增强企业的竞争能力，刺激销售，但是也会形成大量的应收账款，如果这些款项不能及时的收回，就会形成不良的应收账款，影响企业的资金运转及未来发展，甚至可能导致企业资金链断裂，陷入破产。从企业自身的角度来讲，为了避免这种应收账款的风险，可以不采取赊销手段，但却会因此丧失与其他同业企业的竞争优势，造成销售下滑，这往往让企业陷入了一种两难的困境。同时很多企业管理层害怕不良应收账款会影响业绩，对实际已无法收回的账款不做坏账处理，长期挂账，造成利润的虚增，导致财务数据扭曲。因此，避免不良应收账款的产生以及完善的管理不良应收账款所采取的办法，这些将成为现代中小制造企业销售管理的重中之重。而本文对不良应收账款产生原因及对策进行的初步探讨与研究。 关键字：不良应收账款；成因；对策 ABSTRACT In the modern business society, the rapid development of our country most small and medium-sized manufacturing enterprises are facing more difficult sales difficulties, collection of the dual dilemma. Enterprises in order to continue, you must expand market share, efforts to improve product sales. Its main line up by this means, it can enhance the enterprise competition ability, stimulate sales, but also can form a large number of accounts receivable, if the money cant back in time, can form the bad accounts receivable, affect the capital operation and the future development of the enterprise, may even lead to enterprise capital chain rupture, bankruptcy. From their own point of view, in order to avoid the risk of accounts receivable, can do not take credit means, but it will be lost and the other the enterprise the competitive advantage, cause falling sales, this often allows companies fell into a dilemma. At the same time, many managers fear that bad accounts receivable can affect performance, to the actual have been unable to recover payments dont do bad processing, long-term, eased inflated profits, leading to financial data distortion. How to avoid the occurrence of bad accounts receivable and how to manage the bad accounts receivable will become the key of the modern enterprise marketing management. In this paper, the causes and countermeasures for bad accounts receivable of the preliminary discussion. Key words: bad accounts receivable; Genesis; countermeasures 第1章 绪论 1.1 课题研究背景及目的 1.1.1 研究背景 在市场经济不断发展且市场竞争越来越激烈的大背景下