哈尔滨润鑫工业公司应收账款管理问题分析研发.docVIP

哈尔滨润鑫工业公司应收账款管理问题研究 摘 要 应收账款是企业向客户赊销商品、提供劳务等尚未收取的款项，是可以在一定期限内变现的短期债权，说到底是企业为客户提供的一种短期信用贷款所以，它是企业流动资产的一个重要项目在计划经济条件下，应收账款在流动资产中所占比重不大，不是管理重点随着改革开放不断深入，我国社会主义市场经济体制日趋完善，经济全球化趋势不断加强，我国经济在全面融入世界经济的过程中，企业的商业信用程度不断提高，以商业信用为基础的商业行为普遍存在，表现最为突出的就是作为商业信誉价值体现重要方式之一的赊销行为，日益成为各商家经营活动的结算方法企业应收账款数额明显增多，已经成为流动资产管理中的一个日趋重要的问题。 在此基础上，分析哈尔滨润鑫工业公司应收账款存在的问题，如：应收账款管理职能设置上的缺陷、公司对销售风险控制滞后、仅在财务系统中设置应收账款辅助明细账、应收账款信息化管理手段落后，提出哈尔滨润鑫工业公司应收账款问题的解决对策，如设置独立的资信管理部门、制定企业信用销售的现金折扣和折扣期限、制定企业信用销售的信用标准、灵活多样地催收应收账款。 关键词：应收账款；； Research on the management of the account receivable should be Harbin Run Xin Industrial Company Abstract Accounts receivable is the enterprise to the customer credit products， providing services such as has not yet received payment， the short－term debt can be realized in a certain period of time， it is a kind of short－term credit loan business for customers so， it is an important project of corporate liquidity in the planned economy， the proportion of accounts receivable should be a share in the current assets， not the key management with the deepening of reform and opening up， Chinas socialist market economic system gradually perfect， the growing trend of economic globalization， Chinas economy in the process of full integration into the world economy， business credit degree enhances unceasingly， widespread commercial behavior based on commercial credit， one of the most prominent is the credit behavior of commercial reputation value as an important way for performance， has become the business settlement businesses and business activities of the amount of accounts receivable increased obviously， has become a current asset management is becoming more and more important problem． On this basis， analysis of Harbin Run Xin Industrial Company accounts receivable problems， such as： should be set up accounts receivable management function defects， lag， the company sales risk control only in the financial system in the accounts receivable subsidiary ledgers， accounts receivable manageme