应收账款的管理研究

 内容摘要·························································1

应收账款含义··················································1

二、应收账款管理的现状············································1

三、应收账款管理的目标············································3

四、应收账款管理不善弊端··········································4

五、强化应收账款管理的可行途径

做好客户资信调查········································5 

加强应收账款日常管理工作································6

加强应收账款事后管理····································7六、应收账款管理的措施及对策

加强应收管理日常管理······································7

实行严格的内审和内部控制制度·····························10

合理的使用销售折扣·······································10

充分利用应收账款进行融资·································11

（五）准确的使用法律武器·····································11七、企业应用账款管理的影响因素

信用标准···············································12 

信用条件···············································13

收款政策···············································13 

八、企业应收账款管理的具体措施···································13

九、结论·························································15

致谢辞···························································17

参考文献·························································18

内 容 摘 要

应收账款是企业资本运转的重要环节，它是指企业因为销售产品、材料、提供劳务等业务活动而向购货方、接受劳务的单位或者个人应收取的款项，产生应收账款的直接原因是存在赊销活动。企业的应收账款不能及时收回，企业之间存在拖欠货款现象，呆账和坏账比例逐渐提高，这已经成为了企业良好运转的一大弊端。这不仅对企业的资金流和资金周转带来损害，而且会加大企业的财务和运营风险，导致资金链断裂。面对如此严峻的形式，企业应该在日常资金管理活动中，充分重视应收账款的管理，最大限度的降低应收账款的风险。 

在市场经济下，激烈的竞争迫使企业以各种手段扩大销售。出于扩大销售的需要，企业不得不赊销招揽顾客，就产生了应收账款。 发生业务与收取货款的时间差，商品成交时间和收到货款的时间不一致导致应收账款的产生。 

应收账款是基于商业信用产生，企业未来收回款项存在风险，可能会发生坏账损失。 并在企业流动资产中占较大的比重，对企业的营运资产管理至关重要。 

盲目的进行赊销容易导致呆账、坏账的发生，盲目的为了扩大销售，给予回扣，并不一定带来利润，对企业发展不利。 

    降低了企业的资金使用效率，加大现金流出，是企业效益下降，夸大了企业的经营成果 ，延长了企业的经营周期 。 

建立相对独立的信用管理制度、坚持信用评估制度，实行应收账款回收专人负责 。建立应收账款内部报告制度和风险管理系统 ，加强财务基础工作，设置规范的应收账款账户 ，完善应收账款的挂账手续 。建立坏账准备金制度，提高企业承担坏账风险能力，发挥会计监督作用，及时掌握应收账款的变化情况。

 

关键词：应收账款 风险意义 管理制度