随着我国社会主义市场经济的深入发展及企业间竞争的日益激烈，赊销方式已然成为企业不可或缺的一种促销策略，在商品销售总量中企业赊销的数量占了很大的比例，这也就招致企业应收账款的数额占流动资产比例显著上涨。高额赊销产生的应收账款极大地削弱了企业资金的流动性，致使企业的偿债能力有所下降，增加了企业的经营危机。这与企业应收账款账户的问题直接相关，已经成为一个影响企业生产和可持续发展运行的关键因素。详查国内外案例能够看出，应收账款风险吞噬企业生命力的能力是难以估量的, 其后果令人惶惶不安。加强应收账款的日常监督，能够在赊销业务发生后, 有效地减少坏账发生的概率。通过制订有效可行的应收账款管理策略, 企业能够通过应收账款的信用政策在流动性和效益性之间寻求均衡，最终达到股东价值最优化的目标。本文首先分析了企业在应收账款管理中存在的问题，并针对这些问题提出相关的建议对策，对我国企业应收账款管理的改善尽一份微薄之力。
关键词： 企业应收账款；应收账款的管理；信用政策
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ABSTRACT
With the further development of the enterprise and the competition between the socialist market economy of our country is becoming increasingly fierce, credit has become an indispensable enterprise promotion strategy, The number of enterprises accounted for a large proportion of credit sales volume, which leads to the amount of accounts receivable accounting for the proportion of current assets increased significantly. High credit the accounts receivable greatly weaken the flow of enterprise funds, thereby reducing the solvency of enterprises, increase the management risk of the enterprise. This is directly related to the enterprise accounts receivable, and accounts receivable has become one of the key factors of production and operation of enterprises and sustainable development. As can be seen from a large number of domestic and foreign cases, should accounts receivable risk ability of phagocytes of the vitality of enterprises is difficult to predict the consequences of frightening. Strengthen the routine supervision of accounts receivable, to the credit business, effectively reduce the probability of bad debts. Through the development and implementation of effective accounts receivable management strategy, the enterprise can use the accounts receivable credit policy in seeking a balance between efficiency and liquidity, and ultimately achieve the goal of maximizing shareholder value.This paper first analyzes the enterprise accounts receivable management problems, and put forward the corresponding countermeasures and suggestions to solve these problems, in order to our country enterprise receivables management improvement as a meager strength.
Keywords: Enterprise account receivable; The management of accounts receivable; credit policy
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目 录
一、应收账款的含义、特点以及存在的影响 ................................................. 1
（一）应收账款的含义 ........................................................................................... 1 （二）应收账款的特点 ........................................................................................... 2
1.风险性 ............................................................................................................. 2 2.期限性 ............................................................................................................. 2 3.等价性 ............................................................................................................. 2 （三）应收账款存在的影响 ................................................................................... 2
二、国内企业应收账款的现状分析 .................................................................... 3
（一）国内企业应收账款的总体现状 ................................................................... 3 （二）国内应收账款的管理模式 ......................................... 错误！未定义书签。 （三）企业应收账款质量现状分析 ....................................................................... 5 （四）企业应收账款账龄及计提坏账准备现状分析 ........................................... 5
三、企业应收账款管理问题产生的原因 ........................................................... 5
（一）企业内部的原因 ........................................................................................... 6
1.企业内部控制制度不完善 ............................................................................. 6 2.企业风险意识淡薄 ......................................................................................... 7 3.企业信用政策缺失 ......................................................................................... 7 4.企业售后管理制度不力 ................................................................................. 7
企业应收账款管理中存在的问题及对策研究
