应收账款管理研究

目       录

应收账款的涵义····································4

应收账款的概念····································4

应收账款形成的原因································4

应收账款的利弊分析································5

1、应收账款对企业的正面影响·······················5

2、应收账款对企业的负面影响·······················5

应收账款日常管理中存在的问题及原因分析············6

应收账款日常管理中的问题·························6

应收账款在企业资产构成中的比重较大··········6

应收账款账龄较长····························6

应收账款坏账率高····························6

应收账款回收成本高··························6

应收账款加速企业现金流出····················7

原因分析·········································7

企业自身的防范意识薄弱······················7

企业内控存在缺陷······························7

企业目前所采取的绩效模式存在弊端··············7

应收账款的会计监管存在缺陷····················7

 加强应收账款管理的政策建议·······················8

加强内控建设································8

实行严格的坏账核销制度·····························9

做好资信调查·······························10

设置专门的赊销和征信部门···················10

加强应收账款的日后管理·····················11

提高产品竞争力·····························11

结束语············································11

致谢··············································12

内 容 摘 要

   在市场经济的条件下，随着经济的高速发展，市场中的商业竞争也随之加剧，企业为了获得利润，就要销售商品，取得销售收入，企业收入的多少是衡量经营成果的重要依据，有无经营成果，决定了企业的命运。因此企业有收入才能有利润，而企业为取得销售收入就会采取多种方式进行销售，其中赊销是重要手段之一，应收账款也就随之而生。由于企业一方面想借助它来促进销售，扩大销售收入，增强竞争力，同时又希望尽量避免由于应收账款而形成大量呆账坏账，造成企业资金周转困难，使企业会计信息失真，大大降低企业资金使用效率，导致企业破产。因此，企业必须要加强应收账款的日常管理，才能在激烈的商业竞争中保持竞争力。本文首先论述了应收账款的概述以及对企业的利弊分析；然后概括了国内应收账款日常管理现状，指出企业应收账款管理存在的主要问题：应收账款在企业资产构成中的比重过大，账龄长。坏账率高，回收成本大等等，并对问题产生的原因进行了分析：内控缺陷，绩效模式弊端，合同管理问题等。最后针对问题给出了相应的措施。

关键词：应收账款  问题  信用政策  措施