【正文】 TATFOOK公司應(yīng)收賬款管理中存在的問題及對(duì)策研究摘要：應(yīng)收賬款作為企業(yè)資產(chǎn)中比較重要的一部分，其持有規(guī)模和持有時(shí)間對(duì)企業(yè)的持續(xù)經(jīng)營和發(fā)展起著舉足輕重的作用，因此如何使得企業(yè)的應(yīng)收賬款規(guī)范化、正確化，為中小企業(yè)資金合理利用和公司經(jīng)營發(fā)展起到重要作用，是中小企業(yè)探索的主題之一。本文利用實(shí)證會(huì)計(jì)理論研究方法和應(yīng)收賬款理論相關(guān)知識(shí),分析了TATFOOK公司應(yīng)收賬款的現(xiàn)狀和面臨的問題，指出該企業(yè)應(yīng)收賬款存在的問題主要是缺乏專門的信用管理部門、管理職能設(shè)置方面欠妥、銷售管理方面的松懈、財(cái)務(wù)系統(tǒng)設(shè)置中的缺陷，提出了該公司應(yīng)從加強(qiáng)應(yīng)收賬款的內(nèi)部控制制度、事前控制、事中控制、事后控制等方面實(shí)現(xiàn)公司應(yīng)收賬款的有效化、合理化，促進(jìn)公司的長(zhǎng)足發(fā)展。關(guān)鍵詞：應(yīng)收賬款 應(yīng)收賬款管理 信用 賒銷 壞賬損失 TATFOOK pany account receivable management existing problem and countermeasure researchHe Hongjuan(Department of Economy and Management, Ankang University, Ankang, Shannxi, 725000)Abstract：Accounts receivable as assets more important part, its holding scale and holding time on the pany39。s continued operation and development play a decisive role, so how to make the receivable Zhang money of the enterprise standardization, correct, for small and medium enterprises fund reasonable use and development of panies play an important role, is the small and mediumsized enterprise exploration of the theme of. This paper uses the empirical research method of accounting theory and accounts receivable theory knowledge, analysis of the TATFOOK pany account receivable in the current situation and the problem that face, pointed out the enterprise accounts receivable problems is the lack of special credit management department, management function settings of defective, sales management is lax, financial system in the set of defect, put forward the pany should strengthen the account receivable internal control system, prior control, process control, the control after the event to achieve pany39。s accounts receivable effectively, rationalization, promote the pany39。s rapid development.Key words：Accounts receivable Accounts receivable management Credit Sell on credit Bad debt losses目 錄....................................................5........................................5...............................................5 國內(nèi)研究綜述........................................5 國外研究綜述........................................6 研究?jī)?nèi)容...............................................6 研究的方法.............................................6.....................................................7 應(yīng)收賬款的相關(guān)理論.......................................7 應(yīng)收賬款的定義.......................................7 應(yīng)收賬款的特點(diǎn).......................................7 應(yīng)收賬款形成原因........................................8 應(yīng)收賬款對(duì)企業(yè)的影響.....................................9 應(yīng)收賬款管理目標(biāo)........................................10 應(yīng)收賬款成本........................................11...........................................113．TATFOOK公司應(yīng)收賬款案例分析............................12 TATFOOK公司概況........................................12 TATFOOK公司應(yīng)收賬現(xiàn)狀分析................................12 企業(yè)應(yīng)收賬款賬齡分析.................................12 企業(yè)應(yīng)收賬款的財(cái)務(wù)指標(biāo)分析............................13 TATFOOK公司應(yīng)收賬款存在的問題.............................14................................14..................................15....................................15..................................164. 提升TATFOOK公司應(yīng)收賬款的對(duì)策 ..............................16................................16...............................................16...............................................18...............................................195．結(jié)論...................................................20參考文獻(xiàn)...................................................21致謝.......................................................221. 序論隨著現(xiàn)代經(jīng)濟(jì)的快速發(fā)展，資金規(guī)模的日益擴(kuò)大，在任何一家企業(yè)，應(yīng)收賬款都起著舉足輕重的作用，應(yīng)收賬款的回收率直接影響到企業(yè)的資金鏈，間接地決定著一個(gè)企業(yè)的生死存亡。因此，我們必須加強(qiáng)對(duì)應(yīng)收賬款的管理和控制。發(fā)揮應(yīng)收賬款的優(yōu)勢(shì)，盡量避免應(yīng)收賬款過多帶來的風(fēng)險(xiǎn)。為了提高企業(yè)產(chǎn)品的市場(chǎng)占有率，減少庫存風(fēng)險(xiǎn)及管理支出，賒銷已成為其銷售過程中應(yīng)用的必要策略，但有的企業(yè)卻盲目擴(kuò)大銷售，忽略了對(duì)方企業(yè)的信用問題調(diào)查，據(jù)有關(guān)專業(yè)機(jī)構(gòu)調(diào)查，發(fā)達(dá)國家企事業(yè)應(yīng)收賬款占流動(dòng)資金的比率為20%，逾期的應(yīng)收賬款總額為10%，而我國應(yīng)收賬款占流動(dòng)資金比重卻已高達(dá)50%，逾期的應(yīng)收賬款總額高達(dá)60%，嚴(yán)重影響了營運(yùn)資金的流轉(zhuǎn)，影響了企業(yè)資金充分利用所帶來的機(jī)會(huì)收益，應(yīng)收賬款管理的問題迫在眉睫。我國企業(yè)應(yīng)收賬款數(shù)量呈逐年上升趨勢(shì)，企業(yè)的資金流通困難與企業(yè)大量債權(quán)無法變現(xiàn)的問題日漸突出，應(yīng)該引起現(xiàn)代企業(yè)管理者的高度重視。本文以TATFOOK公司為例，公司應(yīng)收賬款管理中缺乏專門的信