企业坏账产生的原因及对策——以云南景谷林业股份有限公司为例

XCLW52217  企业坏账产生的原因及对策——以云南景谷林业股份有限公司为例  (字数：11598)

摘要

在经济高速发展的环境中，为了能够在竞争激烈的市场环境中夺得先机，更多的企业选择了用赊销的方式来提高商品的销量和市场份额，但随着企业交易活动的增加，交易方式采用赊销的次数越来越频繁，赊销过程中所产生的应收账款金额也越来越大，随之而来的就是企业应收账款发生坏账的几率在不断增加，与此同时，坏账的产生会给企业带来巨大的经济损失.。

本文以云南景谷林业股份有限公司为例，分析了企业坏账产生的原因并提出了针对性的方案：签订销售合同，严格依法办事、做好用户企业信誉调查、维护客户关系，改善运行机制等。并期望以此来降低企业因坏账所带来的影响。

关键词：企业；坏账损失；赊销；原因；措施

Abstract

In an environment of rapid economic development, in order to be able to take the lead in the competitive market environment, more and more enterprises choose to sell on credit to increase the sales volume and market share of goods, but with the increase of business transaction activities, more and more enterprises have chosen to use credit to increase their sales volume and market share, but with the increase of business transaction activities, The number of transactions using credit is becoming more and more frequent, and the amount of accounts receivable in the course of credit sale is also increasing. What follows is that the probability of bad debts in enterprises' accounts receivable is increasing constantly. At the same time, at the same time, The emergence of bad debts will bring huge economic losses to enterprises. Therefore, in order to maintain the long-term development of enterprises, enterprises should strengthen the management of bad debts in their daily activities, as far as possible. To avoid the decrease in the amount of accounts receivable that enterprises can recover because of bad debts, only in this way can they provide sufficient financial support for the sustainable operation of the enterprise, and enterprises can survive and develop better in the fierce market competition. Analyzing the causes of bad debts and finding solutions will be an important way for enterprises to improve the utilization rate of funds and avoid bad debts. Taking Yunnan Jinggu Forestry Co., Ltd as an example, this paper analyzes the causes of the bad debts of enterprises and puts forward some specific schemes: signing sales contracts, handling affairs strictly in accordance with the law, doing a good job in the investigation of the reputation of users' enterprises, maintaining customer relations, and improving customer relations. Operation mechanism, etc. And hope in this way to reduce the impact of bad debts caused by enterprises.

Keywords: Enterprise; Bad debt loss; Credit sale; Reason; Measure

目  录

一、 绪  论1

（一） 研究背景与意义1

（二） 国内外研究综述1

（三） 研究内容2

（二） 研究方法3

二、 坏账的概述及内容3

（一） 坏账的概念3

（二） 坏账的会计核算方法3

（三） 坏账的发展现状4

（四） 坏账对企业的影响4

三、 云南景谷林业股份有限公司坏账分析6

（一） 云南景谷林业股份有限公司简介6

（二） 云南景谷林业股份有限公司坏账数据分析6

（三） 云南景谷林业股份有限公司坏账始末8

四、 云南景谷林业股份有限公司坏账产生的原因分析8

（一） 云南景谷林业股份有限公司坏账产生的内部原因8

（二） 云南景谷林业股份有限公司坏账产生的外部原因9

（三） 云南景谷林业股份有限公司案例启示10

五、 企业坏账的防范及治理对策11

（一） 加强企业应收账款管理，提高企业应收账款管理的质量11

（二） 更换销售方式，减少赊销方式的发生11

（三） 签订销售合同，严格依法办事11

结论12

参考文献13