国有企业应收账款管理问题研究.docVIP

国有企业应收账款管理问题研究 摘 要：目前，我国企业大部分都面临着管理方面的困境，尤其是财务管理中的应收管理问题。我国市场经济的迅速发展以及经济全球化的加深，企业间的竞争越演越烈，企业运用商业信用进行赊销活动越来越频繁。许多企业为了获得更多的盈利可能并占领更多的市场和客户群，不得不降低库存提高利润空间。现阶段，赊销是企业在生产经营过程中较常使用的一种办法，尽管对于企业的增收、市场的抢占来说赊销不失为一个好办法，然而所形成的应收账款风险也不容忽视，客户还款能力低，加之自身信用意识不强，企业方面应收账款管理不科学、机制不完善，使得呆账、坏账率居高不下。另外，目前大部分国内企业都缺乏这方面的意识，在管理机制上死板僵化，造成了拖欠严重、需要处理的坏账损失较多的情况。由于企业经营管理和外部竞争的因素，许多不属于应收账款的其他经济业务也体现在应收账款中，其结果也造成款项激增，因此应当对应收账款或者说是呆账坏账出现的原因进行深入分析，提起这方面的重视，从而制定出更加有效的管理策略，增加企业收益，加强企业应收账款的管理,创造良好的企业经营管理都是十分重要的。本文对此，对国有企业应收账款管理的问题进行研究讨论，并提出更加具有针对性的措施和建议。 关键词：企业 赊销 应收账款 呆账坏账 管理 Research on the management of Account Receivable of Chinese State-owned Companies Major: Accounting Student: Yao Lanting Supervisor: Lei Yu Abstract At present, most of Chinese enterprises are facing difficulties in management, especially the problem of receivables management in financial management. The rapid development of Chinas market economy and the deepening of economic globalization, competition between enterprises escalating, enterprise credit activities become more frequent with commercial credit. In order to gain more profits and possibly occupy more markets and customer groups, many enterprises have to reduce inventory and increase profit margins. At present, credit is the enterprise is more often used in the process of production and operation of a way, although for enterprises income, market preemption can yet be regarded as a good way to sell on credit, but also nots allow to ignore to accounts receivable risk, which is formed by the customer reimbursement ability is low, coupled with its own credit consciousness is not strong, the enterprise accounts receivable management is not science, imperfect mechanism, makes the high bad debt, bad debts rate. In addition, at present, most domestic enterprises lack the awareness of this aspect and are rigid and rigid in the management mechanism, resulting in serious arrears and more bad debt losses that need to be dealt with. Due to the factors of ent