130518于尚君 企业应收账款管理问题及研究——以中兴为例.docxVIP

摘要随着经济全球化的深入发展和市场经济越来越完善，企业要在激烈的市场竞争中保持优势地位,就必须努力提高产品的销售量，保持和抢占其市场份额，于是赊销出现。赊销是属于信用买卖，通过信用销售,能够扩大产成品销路,增加销售收入，企业的竞争能力得到提高；同时信用销售也使企业应收账款大量产生,信用成本增加。企业不能及时收回应收账款的，极易形成坏账或呆账，直接影响了企业资金的正常运转，严重的更会使企业资金流断裂，导致破产。中兴公司是一家高新技术生产型企业，目前正处于高速发展阶段。随着海内外市场的不断扩展，产品销量不断加大，公司收入增加，但应收账款也逐年攀升，应收账款管理问题日益重要。本文结合中兴近几年的财务数据进行分析，对其应收账管理对其他企业带来的启示进行归纳。关键词：企业应收账款；全面管理；中兴通讯集团AbstractWith the further development of market economy and economic globalization is more and more perfect, enterprises should maintain a dominant position in the fierce market competition, we must strive to maintain and improve product sales, to seize market share, so credit there. The credit belongs to the credit business, the credit sales, to expand product sales, increase sales revenue, improving the competitiveness of enterprises; at the same time, also make the enterprise credit sales accounts receivable produce and increase the cost of credit. The enterprise is not timely recovery of accounts receivable, vulnerable to the formation of bad debts or bad debts, directly affects the normal operation of the enterprise funds, more serious will make the enterprise cash flow break, lead to bankruptcy. ZTE is a high-tech production enterprise, is currently in the stage of rapid development. With the continuous expansion of the market at home and abroad, product sales continue to increase, the companys revenue increases, but the accounts receivable are also rising year by year, the problem of accounts receivable management is becoming increasingly important. Based on the analysis of the financial data in recent years, this paper puts forward some suggestions to improve the management of accounts receivable.Key words: enterprise accounts receivable; comprehensive management; ZTE group一、应收账款管理基础理论（一）应收账款管理的概念界定应收账款管理是指在赊销业务中，从授信方(销售商)将货物或服务提供给受信方(购买商)，债权成立开始，到款项实际收回或作为坏账处理结束，授信企业采用系统的方法和科学的手段，对应收账款回收全过程所进行的管理。其目的是保证足额、及时收回应收账款，降低和避免信用风险。应收账款管理是信用管理的重要组成部分，它属于企业后期信用管理范畴。广义的应收账款管理分为两个阶段：第一个阶段是，从债权开始成立到应收账款到期日这段时间的管理，即拖欠前的账款管理；第二