我国企业应收账款管理问题分析

内容摘要·······················································3

一、应收账款简介···············································4

（一）应收账款的概念········································4

（二）应收账款的成因········································4

二、应收账款的投资组成成本·····································4 

（一）应收账款中的机会成本··································5

（二）应收账款的坏账成本····································5

（三）应收账款的管理成本····································6

三、应收账款对企业的影响·······································6

（一）应收账款对企业经营的积极影 ···························6

（二）应收账款对企业经营的消极影响··························7 

四、我国企业应收账款管理现状的分析·····························7

（一）我国企业应收账款管理现状······························7

（二）我国应收账款管理现状的原因 ···························8

五、对我国企业完善应收账款管理的建议···························9

（一）源头控制·············································9

（二）建立定期的和客户对账制度·····························9

（三）建立责任中心·········································9

（四）建立客户的信用标准···································9

（五）确定合理的讨债方法···································10

（六）建立健全的内部控制制度·······························10

总结  ·························································11

参考文献· ····················································12

内 容 摘 要

应收账款是企业在经营活动中采取赊销方式销售商品、提供劳务等而形成的一种债权，是企业流动资产的重要内容之一。在竞争日益激烈的市场环境中，赊销是企业扩大市场份额、增加毛利、增强竞争力的有效措施之一。然而，在目前我国相关法律制度不健全、诚信危机的背景下，由于赊销形成的应收账款存在极大的风险。因此，如何合理的运用赊销这一营销策略，对企业的生存和发展具有举足轻重的意义。本文从应收账款的现状入手，阐述了应收账款对企业的影响，进而分析了应收账款风险性形成的原因，并对如何加强应收账款管理提出了建议。

关键词：应收账款管理  问题  原因  改进建议