企业不良应收账款的原因与对策分析.docxVIP

第19页 企业不良应收账款的原因与对策分析 目录 TOC \o 1-2 \h \z \u 第一章 绪论 1 1.1 研究背景 1 1.2 研究目的与意义 1 1.3研究方法 2 第二章 不良应收账款概述 3 2.1 定义 3 2.2 现状 3 2.3 相关公式 5 第三章 形成不良应收账款的原因………………………………… 6 3.1 企业外部原因 6 3.2 企业内部原因 7 第四章 不良应收账款对企业的影响 10 4.1 回款率低 10 4.2 企业资产虚高 10 4.3 产生额外费用 10 4.4 占用资金 10 4.5 信誉下降 11 第五章 应对不良应收账款的对策 12 5.1 社会主义法制体系 12 5.2 社会信用体系 12 5.4 企业自身层面 13 致谢 18 参考文献 19 【摘 要】随着经济的飞速发展，企业间的竞争日益激烈，赊销成为众多企业为扩大市场占有率而选择的销售方式，不良应收账款也随之而生，成为企业发展的问题之一。目前，大多数企业对不良应收账款的成因及管理不够了解和重视，只看到眼前的利益，而没有考虑到长远的发展，毫无疑问，这将会严重影响企业的未来，使企业经济状况停滞不前甚至倒退。因此，明确不良应收账款形成的原因并且“对症下药”，是企业良性发展的必经之路。 首先，本文通过整理所收集的文献资料，对不良应收账款进行整体概述；其次，按照外部因素和内部因素的分类，分别介绍形成企业不良应收账款的原因，使读者进一步了解不良应收账款；再次，按照影响范围从小到大的顺序，分析不良应收账款对企业的影响；最后，对不良应收账款的成因提出相应的应对对策。 【关键词】应收账款，原因，对策，企业管理 Causes and Countermeasures of Bad Accounts Receivable in Enterprises 【Abstract】With the rapid development of economy, the competition among enterprises has become increasingly fierce. The credit sale has become the sales method chosen by many enterprises to expand market share. The bad receivables have also become one of the problems of enterprise development. . At present, most enterprises do not understand and pay attention to the causes and management of bad receivables. They only see the immediate interests, but do not consider the long-term development. Undoubtedly, this will seriously affect the future of the enterprise and enable enterprises. The economic situation has stagnated or even reversed. Therefore, clarifying the reasons for the formation of bad receivables and “taking the right medicine” is the only way for the healthy development of enterprises. First of all, this paper summarizes the bad receivables by sorting out the collected documents. Secondly, according to the classification of external factors and internal factors, it introduces the reasons for the formation of bad receivables, so that readers can better understand the bad receivables. Again, according to the order of infl