【正文】
I,企業(yè)信用銷售方式的被廣泛采用,應(yīng)收賬款在企業(yè)的流動(dòng)資產(chǎn)中占有越來越重要的地位。而如何在合理規(guī)避應(yīng)收賬款風(fēng)險(xiǎn)的同時(shí)利用信用銷售擴(kuò)大企業(yè)的有效利潤(rùn)成為決定企業(yè)發(fā)展的重要一環(huán)。伴隨著市場(chǎng)競(jìng)爭(zhēng)日趨激烈,企業(yè)作為以盈利為目的的經(jīng)濟(jì)組織,為了擴(kuò)大產(chǎn)品銷售量,提高產(chǎn)品的競(jìng)爭(zhēng)能力和市場(chǎng)占有率,最終增加企業(yè)的利潤(rùn),除了提高產(chǎn)品質(zhì)量和價(jià)格優(yōu)惠等常規(guī)手段外,大量運(yùn)用商業(yè)信用促銷,使得信用交易方式逐步取代傳統(tǒng)交易方式,企業(yè)應(yīng)收賬款的產(chǎn)生成為必然。本文對(duì)現(xiàn)階段企業(yè)應(yīng)收賬款存在的問題及形 成的原因進(jìn)行分析,并在此基礎(chǔ)上針對(duì)企業(yè)應(yīng)收賬款運(yùn)行過程的事前、事中、事后三個(gè)階段分別提出防范與控制措施。 關(guān)鍵詞 應(yīng)收賬款 ; 商業(yè)信用 ; 壞賬準(zhǔn)備 ; 對(duì)策 II ABSTRACT Along with the development of the socialist market economy, the enterprise credit sales of the way to be used extensively, accounts receivable in the flow of enterprise assets in plays more and more important position. How to avoid the risks of account receivable reasonable at the same time use credit sales expand enterprise effective profits bees decided to enterprise development is important one annulus. With the increasingly fierce market petition, the enterprise as a profit for the purpose of economic anizations, in order to expand sales of the products to improve product petition ability and market share and ultimately, increase of the profits of the business, in addition to improve product quality and price concessions with the routine method, application of many mercial credit sales promotion, make credit transaction mode gradually replace the traditional way to trade, enterprise accounts receivable produce bee this paper, the present enterprise receivables existing problems and the causes were analyzed, and based on enterprise receivables running process before, during and after the event, the three stages to prevent and control measures were put forward. Keywords: accounts receivable。 mercial credit。bad debt provision。countermeasure III 目 錄 一、緒 論 ........................................................... 1 (一)研究背景 及 意義 ............................................... 1 (二)國內(nèi)外研究現(xiàn)狀 ............................................... 1 (三)研究 思路與方法 ............................................... 3 二、 應(yīng)收賬款理論概述 .............................................. 4 (一)應(yīng)收賬款理論 ................................................. 4 (二)應(yīng)收賬款的概念 ............................................... 4 (三)應(yīng)收賬款形成的原因 ........................................... 4 (四)應(yīng)收賬款的成本 ............................................... 5 (五)應(yīng)收賬款對(duì)企業(yè)經(jīng)營(yíng) 的 影響 ..................................... 5 三、企業(yè)應(yīng)收賬款管理存在的問題及原因 ............................... 6 (一)企業(yè)應(yīng)收賬款管理存在的問題 ................................ 6 1. 企業(yè)內(nèi)部激勵(lì)機(jī)制不健全 .......................................... 6 2. 企業(yè)對(duì)應(yīng)收賬款缺乏動(dòng)態(tài)追蹤分析 .................................. 6 3. 企業(yè)對(duì)賬