浅谈企业应收账款管理中存在的问题及对策精选.docVIP

浅谈企业应收账款管理中存在的问题及对策 摘 要 应收账款是企业一项重要的流动资产，也是企业扩大经营规模、保持市场份额、增强竞争性的有力措施。近年来，随着社会主义市场经济的发展，企业获得了更多的销售收入，市场竞争变得日益激烈，买方市场也已经形成，越来越多的企业将赊销作为其扩大销售的竞争手段，随之而来的是企业应收账款的增加。目前，企业相互拖欠贷款现象严重，造成许多企业应收账款长期挂账，难以收回，随着时间的推移，会成为制约企业资金流动的一个重要问题，与此同时，也影响了企业的正常生产和发展。为了保证、及时收回应收账款，企业应该从建立健全赊销制度、坏账准备金制度、提高风险承担的能力等方面加强对应收账款的管理。因此，本文就当前企业应收账款管理中存在的坏账比率高，缺乏风险意识，时间差等问题进行分析，并就如何处理好应收账款的管理提出了相应的对策，希望对提高企业应收账款管理水平有所帮助。 关键词：应收账款；管理；赊销 The problems and countermeasures of receivable accounts management in the enterprise Abstract Accounts receivable is one of important current assets of enterprises, and enterprises to expand the scope of operation, maintain market share, enhance the effective measures of competitive.In recent years, with the development of socialist market economy, the enterprises get more sales revenue .The market competition becomes more and more fierce .So the buyers market forms. More and more enterprises will consider the credit as the expanding sales means of competition ,.the receivable accounts of enterprise is increasing. At present, the loan default phenomenon of the enterprises is serious .It causes many enterprises have long-term accounts receivable account, which is difficult to recover. Recently , this phenomenon will become a serious problem to restrict the funds of the enterprises .In order to guarantee the receivable accounts ,the enterprises should strengthen the credit system and bad debt reserve system. They also should try their best to improve the system of the provision for bad debts. Therefore, this thesis analyzes the problems of the management of the receivable accounts in the enterprise .It also puts forwards the countermeasures of the management of the receivable accounts .The writer hopes to help the enterprises. Key Words：receivable accounts ; management;credit  目 录 摘 要 I Abstract II 1.企业应收账款的概述 1 1.1企业应收账款的内涵及产生原因 2 1.2应收账款管理对企业的影响及其目标 3 2.企业应收账款管理中存在的问题 4 2.1企业在赊销环节存在的问题 4 2.2企业收款不利，坏账比率高 5 2.3企业缺乏有效的管理和足够的风险意识 6 2.4企业内部控制不健全 7 3.针对企业应收账款管