企业应收账款管理中存在的问题及对策研究报告.pdfVIP

. 随着我国社会主义市场经济的深入发展及企业间竞争的日益激烈， 赊销方式已然 成为企业不可或缺的一种促销策略， 在商品销售总量中企业赊销的数量占了很大 的比例，这也就招致企业应收账款的数额占流动资产比例显著上涨。 高额赊销产 生的应收账款极大地削弱了企业资金的流动性，致使企业的偿债能力有所下降， 增加了企业的经营危机。 这与企业应收账款账户的问题直接相关， 已经成为一个 影响企业生产和可持续发展运行的关键因素。 详查国内外案例能够看出， 应收账 款风险吞噬企业生命力的能力是难以估量的 , 其后果令人惶惶不安。 加强应收账 款的日常监督， 能够在赊销业务发生后 , 有效地减少坏账发生的概率。 通过制订 有效可行的应收账款管理策略 , 企业能够通过应收账款的信用政策在流动性和 效益性之间寻求均衡， 最终达到股东价值最优化的目标。 本文首先分析了企业在 应收账款管理中存在的问题， 并针对这些问题提出相关的建议对策， 对我国企业 应收账款管理的改善尽一份微薄之力。 关键词： 企业应收账款；应收账款的管理；信用政策 . . ABSTRACT With the further development of the enterprise and the competition becoming our country is between the socialist market economy of enterprise an indispensable become increasingly fierce, credit has large a number The of enterprises accounted for promotion strategy, proportion of credit sales volume, which leads to the amount of accounts increased assets current accounting for the proportion of receivable flow the accounts the receivable greatly weaken significantly. High credit increase the solvency of enterprises, enterprise of funds, thereby reducing the management risk of the enterprise. This is directly related to the of and accounts receivable has becomeone enterprise accounts receivable, sustainable enterprises operation of and the key factors of production and development. As can be seen from a large number of domestic and foreign the of phagocytes of accounts cases, should receivable risk ability of consequences the is of enterprises difficult to predict vitality frightening. Strengthen the routine supervision of accounts receivable, to the credit business,