對企業應收賬款管理問題的研究(已修改)

　

【正文】 I，企業信用銷售方式的被廣泛采用，應收賬款在企業的流動資產中占有越來越重要的地位。而如何在合理規避應收賬款風險的同時利用信用銷售擴大企業的有效利潤成為決定企業發展的重要一環。伴隨著市場競爭日趨激烈，企業作為以盈利為目的的經濟組織，為了擴大產品銷售量，提高產品的競爭能力和市場占有率，最終增加企業的利潤，除了提高產品質量和價格優惠等常規手段外，大量運用商業信用促銷，使得信用交易方式逐步取代傳統交易方式，企業應收賬款的產生成為必然。本文對現階段企業應收賬款存在的問題及形 成的原因進行分析，并在此基礎上針對企業應收賬款運行過程的事前、事中、事后三個階段分別提出防范與控制措施。 關鍵詞 應收賬款 ； 商業信用 ； 壞賬準備 ； 對策 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）國內外研究現狀 ............................................... 1 （三）研究 思路與方法 ............................................... 3 二、 應收賬款理論概述 .............................................. 4 （一）應收賬款理論 ................................................. 4 （二）應收賬款的概念 ............................................... 4 （三）應收賬款形成的原因 ........................................... 4 （四）應收賬款的成本 ............................................... 5 （五）應收賬款對企業經營 的 影響 ..................................... 5 三、企業應收賬款管理存在的問題及原因 ............................... 6 （一）企業應收賬款管理存在的問題 ................................ 6 1. 企業內部激勵機制不健全 .......................................... 6 2. 企業對應收賬款缺乏動態追蹤分析 .................................. 6 3. 企業對賬