苏州源道有限公司应收账款管理存在的问题与对策建议.pdfVIP

摘 要 随着中国市场经济的不断增长，企业利润的持续增加，但是市场不是封 闭的系统，潜在的竞争者也将参与该领域的获利。在市场经济的不断发展中， 企业与企业之间的相互竞争变得愈发激烈，同时各个企业也都在努力地整合 资源并不断扩大其市场份额。中国市场经济的持续成熟，加剧了企业之间的 竞争，许多公司已采用信贷销售方式来赢得客户并扩大销售渠道。 本篇文章首先介绍了与应收账款管理有关的理论，主要包括应收账款管 理的含义方法以及重要性，为后续的研究奠定了理论基础。然后，通过对苏 州源道有限公司应收账款的现状进行分析，发现该公司的应收账款金额比较 大，同时应收账款的管理存在一定的问题。该公司应收账款赊销不严、应收 账款账龄较长，催收力度不足同时应收账款绩效考核不健全。解决这些问题 的对策包括加强客户信用研究，加强应收账款的账龄分析，加强对应收账款 的回收以及建立适当的方法来改善应收账款的绩效评估机制。因此，完善苏 州源道有限公司合理有效的内部控制体系，是最终提高苏州源道有限公司运 营效率的重要手段。 关键词：应收账款，内部控制，账龄分析 I Abstract Although the continuous growth of Chinas market economy keeps increasing corporate profits, the market is not a closed system, but potential competitors will also participate in it. With the continuous development of market economy, the competition among enterprises is becoming more and more fierce. At the same time, all enterprises want to integrate resources and expand market share. The growing maturity of Chinas market economy has intensified competition among enterprises. Many companies use credit to secure customers and expand sales channels. The paper first introduces the theory of bond management and lays a theoretical foundation for subsequent research. In addition, the unpaid account of suzhou yuantu company is analyzed, and the result shows that the unpaid amount of the company is relatively large, and there are problems in account management. Account validity is long, there are not enough accounts receivable, the evaluation of accounts receivable is incomplete. Measures to solve these problems include strengthening the investigation of customer credit, strengthening the aging analysis of the collection purpose, strengthening the repair