【正文】 也能夠降低風(fēng)險損失?？傊髽I(yè)應(yīng)制定出經(jīng)濟可行的收賬方式，采用靈活新奇的收賬形式，縮短應(yīng)收賬款存在的時間，加速應(yīng)收賬款的回收和保全。企業(yè)應(yīng)密切監(jiān)控客戶到期債務(wù)的增減動態(tài)，以便及時采取措施與客戶聯(lián)系提醒其盡快付款。對交易好、信譽好、流動性強的應(yīng)收賬款戶頭，由于這些客戶能夠相對及時地付清欠款，所以企業(yè)應(yīng)該保證對其供貨，并對其制定寬松的信用政策；對過期較短的客戶，可適當(dāng)?shù)挠枰噪娫挻呤?，不宜頻繁地打擾，也可與其協(xié)商解決，妥善友好地解決貨款問題，以免將來失去這一市場。企業(yè)不要輕易采取法律訴訟措施，因為這意味著企業(yè)與債務(wù)人的利益關(guān)系已到盡頭，對自己的銷售業(yè)務(wù)有百害而無一利，而且現(xiàn)實生活中，從起訴、受理、調(diào)查取證、開庭審理到判決，需要企業(yè)投入大量的人力、物力與財力，最后就算勝訴，執(zhí)行效果也可能不理想，使企業(yè)得不償失。在實際工作中，企業(yè)應(yīng)根據(jù)具體情況靈活處理，既要維護企業(yè)利益，又要盡可能保持與客戶的良好關(guān)系。6結(jié)論應(yīng)收賬款作為一種信用手段是企業(yè)促進銷售的一種策略，它可以增強企業(yè)的市場競爭力，同時增大市場份額，但是應(yīng)收賬款規(guī)模一旦超出了企業(yè)的承受能力，會給企業(yè)帶來一系列問題并引起諸多不良的后果，增加了企業(yè)的經(jīng)營風(fēng)險，使企業(yè)失去競爭的能力。應(yīng)收賬款日益成為企業(yè)流動資產(chǎn)的一個重要組成部分，其能否及時實現(xiàn)向現(xiàn)金的足額轉(zhuǎn)換，直接影響流動資產(chǎn)的質(zhì)量，同時，加強對應(yīng)收賬款的科學(xué)管理也是企業(yè)資金管理的當(dāng)務(wù)之急，因此，對應(yīng)收賬款的管理已成為企業(yè)管理工作的重要內(nèi)容。企業(yè)應(yīng)針對應(yīng)收賬款管理中發(fā)現(xiàn)的問題，及時采取切實可行的措施，并制定合理有效的管理辦法，做好應(yīng)收賬款的事先預(yù)防，事中監(jiān)督和事后回收等管理工作，不斷地改進和完善應(yīng)收賬款管理機制，各相關(guān)部門之間相互協(xié)調(diào)，相互配合，從根本上建立一套高效的應(yīng)收賬款管理制度，對應(yīng)收賬款的運行過程進行跟蹤分析，把應(yīng)收賬款控制在一定的幅度之內(nèi)，以保證應(yīng)收賬款合理占用水平，加快賒銷貨款的回籠，化不力條件為有利條件，防范企業(yè)財務(wù)風(fēng)險，確保企業(yè)資金循環(huán)周轉(zhuǎn)的順利進行，促進企業(yè)的健康發(fā)展。參考文獻〔1〕David Lankin．Credit Management and Control〔J〕．Managerial and Economics,1993,3(07):77～80〔2〕BenJ．Sopranzetti．The Economics of Factoring Accounts Receivable〔J〕．Journal of Economics and Business，1998，（50）：339～359〔3〕StanleyBBlock, GeoffreyAHirt. Foundation of Financial Management〔M〕．RENMIN UNIVERSITY of China press,2004,177～181 〔4〕岳鵬成．企業(yè)應(yīng)收賬款的科學(xué)管理〔J〕．現(xiàn)代企業(yè)，2005，（06）：37～38〔5〕文汝云．芻議企業(yè)應(yīng)收賬款管理思想〔J〕．財政監(jiān)督，2006，（06）：37～38〔6〕葛家澍．企業(yè)應(yīng)收賬款管理與催收技巧〔M〕．北京：企業(yè)管理出版社，2006，111～112〔7〕王昕，魏寧薇．企業(yè)應(yīng)收賬款風(fēng)險防范及管理〔N〕．大連民族學(xué)院學(xué)報，2007，（02）：33～35〔8〕張敏娟．談應(yīng)收賬款的創(chuàng)新管理〔J〕．中國管理信息化，2007，（06）：67～69〔9〕田志新．基于信用的應(yīng)收賬款管理問題研究〔J〕．財會研究，2008，（24）：57～58〔10〕龍潤．改善企業(yè)應(yīng)收賬款管理的對策探討〔J〕．金融經(jīng)濟，2008，（22）：176～177〔11〕秦宇．建立信用管理體系強化應(yīng)收賬款管理研究〔D〕．對外經(jīng)濟貿(mào)易大學(xué)，2006，21～24〔12〕黃紅英．企業(yè)應(yīng)收賬款風(fēng)險管理〔N〕．華東交通大學(xué)學(xué)報，2006，（06）：11～13〔13〕林岸芬．淺析企業(yè)應(yīng)收賬款的管理〔J〕．當(dāng)代經(jīng)濟，2006，（09）：63～64〔14〕費明龍．應(yīng)收賬款的成本分析和風(fēng)險管理問題〔J〕．時代經(jīng)貿(mào)，2007，（02）：102～103〔15〕李社偉．企業(yè)應(yīng)收賬款管理問題研究〔D〕．昆明理工大學(xué)，2008，25～33致謝本文是在指導(dǎo)教師宋秀超老師的悉心指導(dǎo)和嚴(yán)格要求下完成的，從論文的開題、撰寫到最后定稿，宋老師都始終給予我細(xì)心的指導(dǎo)和不懈的支持。在此謹(jǐn)向宋老師表示衷心的感謝和崇高的敬意！感謝學(xué)校對我的培養(yǎng)，為我提供了一個良好的學(xué)習(xí)環(huán)境，在校的整個學(xué)習(xí)過程也將給我留下美好的回憶，我衷心祝愿學(xué)校更加繁榮興旺！感謝院系領(lǐng)導(dǎo)、所有任課教師，對我的辛勤教導(dǎo)以及在生活和學(xué)習(xí)上給予我的極大幫助，再次向老師們表示真摯的謝意！同時要感謝我的同窗好友，謝謝他們一直以來對我的關(guān)心與幫助，祝同學(xué)們在今后的生活和事業(yè)上一帆風(fēng)順！借此機會，感謝實習(xí)單位給予我一次寶貴的實習(xí)機會及對我論文寫作的支持！最后，我誠摯地感謝我的家人，感謝他們對我完成學(xué)業(yè)所給予的幫助和對我極大的鼓勵與支持！由于本人認(rèn)識水平有限，對應(yīng)收賬款管理的這點分析和研究是遠(yuǎn)遠(yuǎn)不夠的，本文還存在許多不足之處，也懇請各位老師給予指正。Managerial Controls of Accounts Receivable A Deterministic Approach In this paper an analytical framework for the interpretation and evaluation of accounts receivable is constructed. Its purpose is to provide accountants and managers with general insights into the dynamics of the credit salesaccounts receivable process. Within the assumptions of the framework, the mean collection period is evaluated, and empirical measures for its direct and indirect representation are provided. The mean collection period is an interval measure of the type discussed by Sorter and Benston. It emerges as a meaningful concept directly related to both external and internal considerations of the payment patterns of a firm39。s customers. The turnover rate of accounts receivable, which is sometimes offered as an alternative to the mean collection period, appears to have no place in the analysis。 it does not provide a valid means for evaluating the credit policies of a firm. The mean collection period is deemed more appropriate than the receivables turnover concept for reasons of relevance and meaningfulness. These reasons are similar in content to hose expressed by Davidson, Sorter, and Kalle in their evaluation of the defensive interval measure visavis the current ratio. The type of control mechanism proposed is statistical and is known variously as quality control in production, and as management by exception in the accounting controls area. In this control system, the exception . the deviation from the norm, triggers managerial diagnosis and, when required, remedial action. The mechanism is best suited to the needs of top management since it conserves their energies for unconventional problems. That is, it allows management39。s attention to be focused on 1。he relatively small number of items in which actual performance is significantly different from the standard so that little or no attention need be given to the relatively large number of situations where performance has been satisfactory? The traditional literature dealing with accounts receivable and their evaluation and control seems deficient in this respect, since it is short on analysis and long on description of practices and traditions. Thus, the receivables process and the rationale for some of the control measures monly used receive insufficient or inadequate attention. Chapin, for example, devotes only a few lines to the method of puting the average (mean) collection period from sales and receivables data and omits an acpanying rationale. He writes: “The collection turnover may be obtained by dividing average receivables outstanding by the average daily sale. Thus with annual sales of $360,000 and average receivables of $40,000, there are $360000/$40000 or nine turnovers, or oneninth of the year39。s business on the books at one time.” In a later edition he does not elaborate. Beckman and Bartels give, what will appear to be from the vantage point of this paper, an inconsistent account of receivables control measures and an improper distinction between the concept of mean collection period and number of days sales outstanding. In more recent works, the receivables process has been more closely examined both as a population process and as an absorbing Markov process. Both approaches provide a more prehensive view of the receivables process, and, if used judiciously, they provide a framework for analysis and for data processing applications in the accounts receivable area. Do businessmen and managers have a verbal understanding of the receivables process that can be turned to advantage? I believe not. They have some rulesofthumb, determined in interviews a