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1、企業(yè)應(yīng)收賬款管理問題研究摘要在現(xiàn)代商品經(jīng)濟中，企業(yè)之間的商品交易大都是建立在商業(yè)信用基礎(chǔ)上，以賒銷方式實現(xiàn)的。商業(yè)信用在擴大銷售、拓展市場、降低整體經(jīng)營成本、強化企業(yè)市場競爭地位和實力，進而實現(xiàn)規(guī)模經(jīng)營等方面有著其他任何結(jié)算方式都無法比擬的優(yōu)勢。然而，隨著商業(yè)信用的不斷發(fā)展，企業(yè)之間由于賒銷業(yè)務(wù)而產(chǎn)生的應(yīng)收賬款問題也日益嚴(yán)峻。許多企業(yè)因為盲目賒銷，其應(yīng)收賬款居高不下，呆賬和壞賬比例逐年升高，利潤下降，甚至連年虧損、經(jīng)營難以維繼，最終被迫破產(chǎn)或被重組。大量國內(nèi)外案例表明，應(yīng)收賬款風(fēng)險吞噬企業(yè)生命力的能力是難以估量的，其后果令人觸目驚心。在當(dāng)前信用環(huán)境比較惡劣的情況下，加強應(yīng)收賬款
2、的事前控制顯得尤為重要，特別是要注意加強銷售人員的監(jiān)管、做好客戶的信用調(diào)查。加強應(yīng)收賬款的日常監(jiān)督，能夠在賒銷業(yè)務(wù)發(fā)生后，有效地減少壞賬發(fā)生的概率。通過制定并實施有效的應(yīng)收賬款管理策略，企業(yè)可以利用應(yīng)收賬款信用政策在效益性和流動性之間求得平衡，最終實現(xiàn)股東價值最大化的目標(biāo)。本文采用定量分析與定性分析相結(jié)合的分析方法，對應(yīng)收賬款的發(fā)生進行事前(如信用調(diào)查、應(yīng)收賬款總額控制、賒銷對象確定等)、事中(應(yīng)收賬款日常監(jiān)督與分析等)和事后(應(yīng)收賬款回收策略、應(yīng)收賬款糾紛的特點及產(chǎn)生原因以及解決這些糾紛的方式和方法)的綜合、立體分析研究，力圖通過這些深入、細(xì)致的分析研究，找到一種解決企業(yè)應(yīng)收
3、賬款管理中長期存在的一種兩難抉擇問題。通過對應(yīng)收賬款管理對策的研究，為企業(yè)進一步加強應(yīng)收賬款管理，提高應(yīng)收賬款管理水平，減少壞賬損失，提供一條切實可行的、具有很強的可操作性的思路與解決問題的方法和途徑。關(guān)鍵詞:應(yīng)收賬款、信用管理、收賬政策企業(yè)應(yīng)收賬款管理問題研究exhaustivelvdiscussedin面5PaPer.AndfromthedeeP，exhaus叭study，wecan助doutagoodwaytosolvetheseProblems·FromthestU街ofcreditreeeivablecountermeasure，theenterpriseseange
4、tWaysandmethodstotheProblems·Theenterptiseseanmanagethecreditreceivablebetter，getahigherlevelofcreditreceivablemanagemen仁andredueethe1055ofbaddebt.Kevwords:Accotmtsreceivable;creditrnan吧ement;eoueetionpolicy企業(yè)應(yīng)收賬款管理問題研究錄摘要······································································
5、········……1^bstraot···········································································……21.應(yīng)收賬款的概念及國內(nèi)應(yīng)收賬款管理現(xiàn)狀······························……61.1應(yīng)收賬款的概念······················································……61.2國內(nèi)企業(yè)應(yīng)收賬款的現(xiàn)狀··········································……61.3現(xiàn)階段“滯后”的應(yīng)收賬款管
6、理模式···························……7.應(yīng)收賬款問題產(chǎn)生的原因及存在的利弊······························……92.1企業(yè)內(nèi)部的原因······················································……92.2企業(yè)外部的原因···················································……102.3應(yīng)收賬款存在的利弊·············································……n.應(yīng)收賬款管理的內(nèi)容、目標(biāo)、管理
7、主體······························……133.1應(yīng)收賬款管理的內(nèi)容·············································……133.2應(yīng)收賬款管理的目標(biāo)·············································……143.2.1.應(yīng)收賬款管理的總體目標(biāo)······························……143.2.2.應(yīng)收賬款管理的具體目標(biāo)······················
