浅析企业应收账款形成的原因、管理存在的问.docVIP

浅析企业应收账款形成的原因、管理存在的问 浅析企业应收账款形成的原因、管理存在的问题及对策 2011年06月03日 　　浅析企业应收账款形成的原因、管理存在的问题及对策 　　默认分类2011-06-03 18:33:08阅读0评论1 字号：大中小 订阅 摘要：近年来，我国中小企业得到了快速发展，成为了国民经济发展中充满活力的有生力量。但面临日新月异的市场经济和企业与企业之间、企业与市场之间的竞争日益激烈，大多数企业为了扩大商品的销售量，提高市场占有率，采用了赊销的方式出售商品。虽然企业的商品销售问题解决了，表面上看来加快了商品资金向货币资金转化的进程，从而降低了库存商品占有量，进而降低了库存商品的仓储，管理等费用以及跌价、毁损等风险，加快了整个流动资产的周转速度，提高了流动资产的投资效率。但是企业面临更为困难的收款问题，客户拖欠账款，甚至产生大量的呆账、坏账，销售利润大量浸蚀，直接影响企业的正常生产营业活动，更为严重导致企业破产倒闭。由此企业承担的财务风险逐渐增大，企业也越来越重视财务管理，建立一套科学的信用管理制度，加强对应收账款的管理已势在必行。 　　关键词：应收账款； 信用政策； 管理措施； 　　Abstract: in recent years, Chinas small and medium-sized enterprises are growing rapidly, became the development of national economy vibrant effective force. But facing changeable market economy and enterprise and enterprise, between enterprise and market the increasingly fierce competition between, most companies in order to expand sales of goods, improve market share the way, using a credit sell goods. Although enterprise marketing problem solved, appeared on the surface to accelerate the transformation of commodity funds the process of monetary fund, which reduces the inventory goods, thereby lowering the amount of inventory goods warehouse, management cost and risk, such as depreciation, destroys the whole liquid assets to accelerate the turnover rate and improve the current assets investment efficiency. But more difficult enterprises face collection issue, customer defaults receivable, even have a lot of bad debt, bad debt, sales profit, the direct impact of erosion of normal production enterprise operating activities, more serious leading companies went bankrupt. Thus the financial risk of the enterprise assumes gradually increasing, enterprise also pay more and more attention to financial management, established a set of scientific credit management system, to strengthen the management of account receivable already imperative. 　　Keywords: receivables; Credit policies; Management measures; 　　随着我国经济的快速发展，市场竞争日益激烈，企业间为扩大市场，争取更多的潜在客户，形成了现代市场经济。其本质为信用经济，以信用方