企业应收款项管理问题及对策

内容摘要：市场竞争必然产生信用赊销，商品赊销必然出现应收账款。企业在商品营销过程中大量采取信用赊销策略，虽然能够赢得商品市场份额不断增长，但同时也增加了应收账款的潜在风险，特别是在企业普遍存在法制观念淡薄、信用机制不全、内部管理不善、应收账款居高不下等情况下，企业要想及时回笼赊销货款，防范应收账款所隐藏的风险，就必须加强应收账款的科学管理，采取以下综合管理措施：建立客户动态资信管理系统，健全企业内部管理制度，完善企业内部考核与奖励机制，严格购销合同的管理程序，建立定期对账和坏账准备金制度，选择对企业有利的结算方式，强化应收账款的监控措施，提高员工对资金运作的管理水平，实行专门负责制，严格控制商品赊销风险，及时对应收账款进行追交清欠，并利用法律武器维护企业合法权益等，从而为企业扩大经营规模，提高市场份额，回流更多资金，创造更大效益。

关键词：应收账款 形成原因 管理措施

目       录

一、引言 ······························································································1

二、对企业应收账款现况的调查情况·························································· 1

三、应收账款风险形成的主要原因 ···························································2

（一）行业竞争激烈赊销运用过泛························································2

（二）企业的商业信用机制不健全························································2

1.客户缺乏资信导致资金风险·························································2

2.企业缺乏信用造成货款拖欠··························································2

3.营销员缺乏诚信带来呆坏帐·························································2

（三）法制观念淡薄不走司法途径························································3

（四）应收账款管理成本意识缺乏························································3

（五）企业内部管理薄弱环节较多························································3

（六）业绩考核奖罚机制不够合理························································4

（七）应收账款管理制度不很完善························································4

1.信用管理制度不健全···································································4

2.合同管理制度不严谨···································································4

3.监管督收制度不严格···································································5

4.定期对账制度不落实···································································5

四、加强企业应收账款管理的主要措施····················································· 5

（一）提高员工应收账款管理的水平····················································5

（二）建立客户的资信动态管理系统····················································5

   1.对客户的资信进行综合的评估 ···················································· 5

   2.建立客户的动态信用管理档案 ·····················································6

（三）严格赊销合同管理的各项制度·····················································6

（四）加强企业应收账款的内部管理·····················································6

1.实行专门负责制职责落实到人······················································6

2.建立对账和坏账准备金的制度······················································6

 3.健全企业内部考核与奖励机制······················································7

 4.选择对企业最有利的结算方式······················································7

5.加强对应收账款的监控和催收······················································7

6.利用法律武器、维护合法权益······················································8

7.加强企业对产品的创新和研发······················································8

五、结论 ······························································································8

参考文献 ····························································································· 9