我国企业坏账损失产生.doc

黑龙江八一农垦大学毕业论文 PAGE 错误！仅主文档。 PAGE I PAGE III 摘 要：在日益激烈的市场竞争中，为了扩大产品的市场占有率，许多企业选用了赊销这种销售手段。这样，就必然会产生应收账款业务，就不可避免地造成坏账损失。在企业资金原本就感到紧张的情况下，应收账款若不能如期收回，无疑会增加企业资金占用和资金成本，甚至造成资金周转失灵，生产停滞；从货币的时间价值上考虑，无疑又使企业遭受一定的经济损失；若应收账款一旦成为坏账损失，那么势必会导致企业陷入困难。坏账损失主要由应收账款管理不善、我国法律制度的不完善和道德失范等原因产生，应采取加强应收账款管理，建立专人负责的催收制度，相关机构查明坏账产生原因，明确相关责任人、相关责任部门，强化财务管理，加强会计核算，并作出相应账务处理等对策来减少坏账损失的发生。 关键词：坏账损失 应收账款 赊销 Abstract: In the increasingly fierce competition in the market, in order to expand the products market share, many companies choose a credit. So, inevitable meeting produces accounts receivable business, inevitably cause bad debt losses. In enterprise funds originally felt nervous cases, receivables, if not duly withdraw will no doubt increase enterprise funds occupy and capital cost, even cause the capital turnover malfunction, production stagnation; From the time value of money on consideration, again undoubtedly make enterprise suffers a certain economic loss; If loss of bad account receivable once become, then this will lead to enterprise into difficulties. Mainly by the loss of bad account receivable mismanagement, of our countrys legal system is not perfect and morality, etc, measures such as strengthening causes account receivable management, established in the charge of collection system, and related agencies found reasons, clear bad relevant responsible persons, the departments responsible, strengthen financial management, strengthen accounting, and make corresponding countermeasures such as accounting treatment to reduce the loss of bad occurs. Key words: Loss due to bad receivables sell on credit TOC \o 1-3 \h \z \u 1前言 - 1 - 1.1研究的目的与意义 - 1 - 1.2国内外研究现状综述 - 1 - 1.2.1国外研究现状综述 - 1 - 1.2.2国内研究现状综述 - 3 - 1.3本文拟解决的问题 - 5 - 2坏账损失的概述 - 5 - 2．1坏账损失的概念 - 5 - 2．2坏账损失的内容 - 5 - 2．3坏账对企业的影响及其危害 - 6 - 2．3．1资金被占用增加资金占用成本 - 6 - 2．3．2影响企业的获利 - 6 - 2．3．3造成企业资产损失 - 6 - 3我国企业坏账损失产生的原因 - 7 - 3.1坏账产生的根源 - 7 - 3.1.1赊销交易一方出现信用失控 - 7 - 3.1.2有确凿的证