应收账款管理研究

目   录

一、应收账款的形成  ················································································4

（一） 市场占有商业竞争的发生 ··································································4

（二） 发生业务与收取货款的时间差 ·····························································4

二、企业应收账款管理中存在的问题  ····························································5

（一） 赊销业务中存在的问题  ····································································5

（二） 应收账款的监管 ·············································································6

（三） 降低了企业的资金使用效率 ·······························································6

（四） 夸大了企业的经营成果 ·····································································7

（五） 延长了企业的经营周期 ·····································································7

三、应收账款对企业的影响···········································································7

正面影响 ······················································································8

负面影响 ······················································································8

四、针对应收账款指定管理目标及对策 ···························································9

（一） 建立相对独立的信用管理制度、坚持信用评估制度·····································9

（二） 实行应收账款回收专人负责  ······························································9

（三）建立应收账款内部报告制度和风险管理系统 ·············································10

（四） 加强财务基础工作，设置规范的应收账款账户 ·········································10

（五）完善应收账款的挂账手续 ····································································10

（六） 建立坏账准备金制度，提高企业承担坏账风险能力 ····································11

（七） 发挥会计监督作用，及时掌握应收账款的变化情况 ····································11

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，正确运用赊销，加强应收账款的管理显得非常重要。应收账款管理应从应账款防范机制的建立和逾期债权的处理两方面入手。企业应设立专门的信用管理部门，并与销售、财务部门对应收账款进行发生监控、跟踪服务和反馈分析，并由内部审计部门进行监督管理。对于存在的逾期应收账款，企业应成立专门机构进行催讨，并积极寻找债务重组、出售债权的可能，争取及时收回债权。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。

【关键词】企业  应收账款  管理  赊销  问题  对策