应收账款的控制和防范.docVIP

应收账款的控制与防范 ［摘要］在市场竞争口益激烈的今天，企业为在市场竞争屮占有一席之地，必须增加市场份 额，扩大市场占有率，提高自身的经济效益。出于扩大销售的竞争需要，企业除利用产品质 量、价格、品牌、售后服务、广告等手段外，赊销作为扩大产甜销售的重要手段之一；赊销 活动在企业销售屮被广泛利用，由此产生了数额巨大的应收账款，对企业生产经营活动有着 重大影响。应收账款作为企业资金管理的一项重要内容，其金额的大小将会直接影响到企业 营运资金的周转和经济效益的是实现。因而，企业该如何规避应收账款信用风险，加强应收 账款的风险防范与控制就显得尤为重要。应收账款是指企业因销售商品、提供劳务等业务， 应向购货人或接受劳务人收取的款项，是企业因赊销所形成的债权。应收账款形成的主要原 因是销货企业为了减少存货，扩大销售，提高商品的市场占有率而同意给予客户的一定付款 期优惠。应收账款实质上是销货企业给予购货人的一种商业信用。然而应收账款毕竟是建立 在商业信用的基础上，在市场经济条件下，由于客户的利益取向。经营状况、市场环境等因 素的变化，应收账款可能岀现坏账，导致企业资金周转困难，甚至丧失持续经营的能力，因 此现在企业越来越需要重视应收账款的风险管理。 “长虹事件”敲响了我国企业在赊销经营道路上的警钟：实施赊销经营战略既不能肓目 只为扩大销售，也要防止应收账款沉积。“长虹事件”和2007年的美国次贷危机告诉我们， 应收账款对于一个企业扮演着举足轻重的作用，因此对应收账款的管理显得越来越重要。 ［关键字］应收账款信用风险防范控制 Accounts receivable control and prevention [Abstract] In the increasingly fierce competition in the market today, enterprises in order to not be eliminated in market competition, must increase market share and expand market share, improve their economic benefits.Out of competition need to expand sales, in addition to the use of product quality, price, brand and after-sales service, advertisi ng, sell on credit, as one of the imports nt means to expa nd product sales;Credit sales activities are widely used in the enterprise sales, creating huge amount of accounts receivable, have great influe nee on the production and busi ness operation activities of enterprises.Accounts receivable as current assets is an important project, the amount will affect the size of the enterprise cost of capital and management cost and profit and the development of enterprises.Therefore, the enterprise should be how to circumvent the accounts receivable credit risk, strengthen the accounts receivable risk prevention and control is particularly important.Accounts receivable is to show the enterprise for selling goods, providing labor services, such as business, should be to purchase or accept labor, is the enterprise of the creditors rights formed by the credit.Accounts receivable is the main reason of the formation of sales companies in