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1、淺析企業(yè)應(yīng)收賬款管理問題與對策［扌商要］應(yīng)收賬款是企業(yè)因?qū)ν怃N售商品、產(chǎn)品、提供勞務(wù)等經(jīng)營活動而應(yīng)向客戶收取的款項。隨著市場經(jīng)濟的發(fā)展以及商業(yè)信用的普遍推廣，近年來不僅我國，全世界企業(yè)都存在著應(yīng)收賬款難以收回的情況，而我國企業(yè)應(yīng)收賬款總量更是逐年遞增，形成呆賬壞賬的情況H益嚴重。本文從應(yīng)收賬款的源頭入手，以泉州宏城建材公司為案例，結(jié)合我國企業(yè)應(yīng)收賬款的現(xiàn)狀及管理措施，分析其形成的原因，力求從中找到關(guān)鍵的突破口。主要思考在面對應(yīng)收賬款不能及時收冋，導(dǎo)致資金使用率下降并增加管理成本，改變了賒銷行為初衷的情況下，要如何在賒銷產(chǎn)牛的收益與應(yīng)收賬款兩
2、者間找到平衡點并使企業(yè)健康持續(xù)發(fā)展的管理問題。重點講述了事前事后應(yīng)收賬款的管理對策，事前要求企業(yè)加強內(nèi)部控制、制定合理的信用政策，明確應(yīng)收賬款的管理職責(zé)，重視法律依據(jù)，認真作好賒銷對象的資信調(diào)查和風(fēng)險擔(dān)保，爭取每筆業(yè)務(wù)簽訂保證函（協(xié)議、合同），同時不可盲目追求銷量，應(yīng)正視企業(yè)自身的現(xiàn)銷能力；事后從冋收技巧及風(fēng)險防范著手來分析如何減少應(yīng)收賬款帶來的風(fēng)險，試圖形成堅硬的盾牌，讓應(yīng)收賬款的風(fēng)險不再困擾我國企業(yè)的持續(xù)發(fā)展。［關(guān)鍵字］應(yīng)收賬款管理賒銷控制風(fēng)險防范ProblemsandCourttermeasuresofreceivablesmanag
3、ementinEnterprises[Abstract]Accountsreceivableistheenterprisebecauseofexternalsalesofgoods,products,providingservicessuchasbusinessactivitiesandshouldbechargedtotheclientmoney?Withthedevelopmentofmarketeconomyandthegeneralpromotionofcommercialcredit,notonlyinourcountryinre
4、centyears,theenterprisesallovertheworldthereareaccountsreceivabletoberecovered,butourcountryenterpriseaccountsreceivableamountisincreasingyearbyyear,theformationofbaddebtssituationisbecomingmoreandmoreserious?Thisarticlefromtheaccountsreceivableshouldbethesourcetostart,tak
5、ingQuanzhouHongchengbuildingmaterialscompanyasacase,unifiesourcountryenterpriseshallpresentsituationandmanagementmeasuresofaccountsreceivable,andanalyzesthereasons,andtriestofindthekeybreakthrough?Themainconsiderationsinthefaceofaccountsreceivablecan'trecoverintime,leading
6、totheuseoffundsratedecreasesandincreasesthecostofmanagement,changethecreditbehaviorintentionthecase,howthecreditgeneratingrevenueandaccountsreceivablebetweenthetwotofindthebalancepointandmaketheenterprisehealthsustaineddevelopmentmanagementproblems.Focusonthemanagementofac
7、countsreceivablewithcountermeasurestominister,exanterequiresenterprisestostrengtheninternalcontrol,formulateareasonablecreditpolicy,clearaccountsreceivablemanagementresponsibilities,payattentiontothelegalbasis,creditinvestigationandriskguaranteeconscientiouslydocreditobjec
8、t,foreachbusinesssignedaletterofguarantee(agreement,contract),whilenotblindpursuitofsales
