【正文】 摘要 I 摘 要 隨著全球經(jīng)濟(jì)高速發(fā)展，競(jìng)爭(zhēng)不斷加劇，尤其當(dāng)前全球經(jīng)濟(jì)危機(jī)，市場(chǎng)前景低迷，競(jìng)爭(zhēng)各方短兵相接時(shí)，賒銷手段更被頻繁使用。企業(yè)為了擴(kuò)大市場(chǎng)份額，往往采取賒銷的銷售方式，產(chǎn)生大量的應(yīng)收賬款，在大多數(shù)情況下，這種銷售方式能起到較好的促銷作用，擴(kuò)大了銷售量，增加企業(yè)利潤(rùn)。但是帶來(lái)這些利益的同時(shí)，也存在著諸多的問(wèn)題和隱患：企業(yè)逾期應(yīng)收賬款過(guò)多，輕則使企業(yè)資金周轉(zhuǎn)困難，重則可能導(dǎo)致企業(yè)破產(chǎn)，特別是當(dāng)前處在全球金融危機(jī)時(shí)期，企業(yè)破產(chǎn)的隱患不斷加劇，所以研究企業(yè)應(yīng)收賬款管理存在的問(wèn)題，并提出相應(yīng)的對(duì)策措施就顯得尤為重要。 本文首先介紹了全球金融危機(jī)的概況，然后分析了在經(jīng)濟(jì)危機(jī)下企業(yè)應(yīng)收賬款管理暴露出來(lái)諸多問(wèn)題，在對(duì)這些問(wèn)題產(chǎn)生的原因進(jìn)行深入的剖析之后，提出了優(yōu)化應(yīng)收賬款管理的對(duì)策和建議。通過(guò)這篇文章可以使企業(yè)的管理者認(rèn)清應(yīng)收賬款管理的重要性，并通過(guò)得當(dāng)?shù)拇胧?，使企業(yè)面對(duì)經(jīng)濟(jì)困境時(shí)能夠盡量的降低風(fēng)險(xiǎn)。 關(guān)鍵詞 ：金融危機(jī) 應(yīng)收賬款 壞賬 內(nèi)部控制 信用政策 Abstract II Abstract With the rapid development of the global economy, increasing petition, especially in the current global economic crisis, market downturn, the parties now engage in petition, the credit was frequently used tools. Enterprises in order to expand market share, sales tend to take the credit, generate a large number of accounts receivable, in most cases, the sales promotion can play a better role, and expand the sales and increase corporate profits. But at the same time bring about these benefits, there are many problems and hidden dangers: too many panies overdue accounts receivable, ranging from the enterprise cash flow difficulties, could result in heavy enterprise bankruptcy, especially in the current period of global financial crisis enterprises growing risk of bankruptcy, the study of accounts receivable management business problems and propose measures accordingly it is particularly important. This paper first introduced an overview of the global financial crisis, and then analyzed the economic crisis in the accounts receivable management panies exposed many problems, in the cause of these issues to conduct indepth analysis, the proposed accounts receivable management to optimize response and remendations. The adoption of this article can get a clear understanding of the enterprise managers the importance of accounts receivable management and, through appropriate measures to enable businesses in these difficult economic times can reduce risk as much as possible. Key words: financial crisis accounts receivable bad debt internal control credit policy 目錄 i 目 錄 前 言 .........................................................1 1 金融危機(jī)下應(yīng)收賬款存在的問(wèn)題 ................................2 企業(yè)應(yīng)收賬款所占比例過(guò)大 ..............................2 應(yīng)收賬款回收困難 ......................................2 應(yīng)收賬款趨于壞賬 .................................3 壞賬收回成本高 ...................................4 應(yīng)收賬款賬齡老化 .................................4 應(yīng)收賬款造成資金成本和管理成本增加 ....................5 2 應(yīng)收賬款出現(xiàn)問(wèn)題的原因 ......................................6 外部經(jīng)濟(jì)環(huán)境的影響 ....................................6 金融危機(jī)導(dǎo)致全球經(jīng)濟(jì)寒冬 .........................6 市場(chǎng)競(jìng)爭(zhēng)機(jī)制導(dǎo)致企業(yè)產(chǎn)生大量應(yīng)收賬款 .............6 企業(yè)自身的影響 ........................................7 為了擴(kuò)大銷售 .....................................7 疏于管理 .........................................8 經(jīng)營(yíng)者缺乏事前和事中控制能力 .....................9 經(jīng)營(yíng)者風(fēng)險(xiǎn)防范意識(shí)和法律保護(hù)意識(shí)薄弱 ............10 應(yīng)收賬款內(nèi)部控制管理不嚴(yán) ........................10 企業(yè)沒(méi)有完善的信用機(jī)制 ..........................11 3 解決金融危機(jī)下應(yīng)收賬款問(wèn)題的對(duì)策 ...........................14 制定合理的信用政策 ...................................14 確定合理的信用標(biāo)準(zhǔn) ..............................14 采用合理的信用條件 ..............................14 建立適當(dāng)?shù)男庞妙~度 ..............................14 建 立客戶資信管理系統(tǒng) .................................15 建立客戶動(dòng)態(tài)資源管理系統(tǒng) ........................15 建立客戶信譽(yù)調(diào)查評(píng)估制度 ........................15 實(shí) 施動(dòng)態(tài)跟蹤分析 ................................16 加強(qiáng)對(duì)應(yīng)收賬款的內(nèi)部控制 .............................17 確定合理的賒銷量 ................................17 做好賒銷對(duì)象的資信 調(diào)查和風(fēng)險(xiǎn)擔(dān)保工作 ............18 建立賒銷一回款一條龍責(zé)任管理制 ..................18 建立賒銷審批制度 ................................19 建立合同 談判內(nèi)控機(jī)制與監(jiān)督程序標(biāo)準(zhǔn) ...................20 對(duì)應(yīng)收款采取合理政策措施 .............................21 不斷完善收賬政策 ................................21 目錄 ii 不同客 戶不同時(shí)期采取不同策略 ....................21 4 結(jié)論與展望 .................................................23 河南理工大學(xué)本科畢業(yè)論文 1 前 言 從去年開(kāi)始的世界金融危機(jī)，又稱信用危機(jī)，由美國(guó)次債問(wèn)題帶來(lái)的銀行流動(dòng)性危機(jī)引發(fā)，在 2