浅谈不良应收账款的原因及对策.docVIP

PAGE PAGE 13 摘 要 本文在对应收账款的特点，现状及文献梳理的基础上，了解到目前我国很多的中小企业都选择了采用赊销的方式来进行交易，与此同时也就意味着应收账款的产生。究其原因，不过是目前经济的快速发展致使各行各业都面临着巨大的竞争压力，这些企业要想活下去就必须尽快卖出自己的产品，收到进行再生产的资金，只有这样才能继续维持运转。然而并不是所有的客户都会在规定的时间内把货款归还给公司，这时公司便面临着不良应收账款的产生。在这里，本文主要从公司本身存在的问题，以及众多的外部因素来分析不良应收账款产生的原因，并且也提出了重视风险防范意识，建立健全内部控制制度，制定出合理的信用政策等一系列的解决方案，公司唯有重视起对应收账款的管理，才能避免不良应收账款的产生，进而使公司更加长远的发展下去。 关键字：不良应收账款；赊销；原因；防范措施 Abstract Based on the characteristics of accounts receivable, the current situation and literature review, this paper understands that many small and medium-sized enterprises in China have chosen to use credit to conduct transactions.At the same time, it means the generation of accounts receivable. The reason is that the rapid development of the economy at present has led to huge competitive pressure on all walks of life. If these enterprises want to survive, they must sell their products as soon as possible and receive funds for reproduction in order to continue to operate. However, not all customers will return the payment to the company within the specified time, and then the company will face the emergence of bad accounts receivable. Here, this paper mainly from the companys own problems, as well as many external factors to analyze the causes of bad accounts receivable, which also put forward a series of solutions, such as paying attention to risk prevention awareness, establishing and improving the internal control system, formulating a reasonable credit policy and so on.The company only pays attention to the management of the receivables, in order to avoid the occurrence of bad receivables, and then the company will continue to develop in the long run. Key words:Bad accounts receivable; Credit sales; Reasons; Preventive measures 目录 TOC \o 1-3 \h \u 5905 1 绪论 1 4402 2 应收账款的定义及特点 1 610 3 不良应收账款现状分析 2 4549 3.1应收账款规模过大，工业企业尤为显著 2 30135 3.2应收账款在流动资金中占比过高，坏账比例高 2 8899 4 不良应收账款产生的影响 3 9064 4.1损害企业合法利益 3 4812 4.2影响企业信用，不利于整个市场经济的发展 3 5790 5 不良应收账款的形成原因 4 25