應(yīng)收賬款的控制與防范

1、搴旀敹璐介鐨勬帶鍒朵笌闃茶寖 銆?銆?鎽 ？瑕乚鏈 枃閽蝸 鏃二父鎬x兢搴旀敕璐幾錛屾彁鍑哄彲浠 m敤浠m墿鏄撶墿銆佷細璁C柟娉曘？佷簹鏂囧寲絳夋柟寮忔澈鍔犱互瑙e喅 錛涢拡瀵硅祫鏈？x兢搴旀敕璐幾錛屾彁鍑哄彲浠m敤鍊鴻漿鑲。？佷唬 鐞嗚瀺璧勩？佽祫浜 u瘉鍒哥瓑鏂瑰紡鏉二姞浠日B鍐熾？?br/銆?銆 ?鍏抽敭璇峕 鏃二父鎬y簲鏀惰處嬈？璧勬湰鎬y簲鏀惰處嬈？浼佷笟铻嶈 祫 銆?銆？ 銆?銆?涓 ?銆佸紩璦？ 銆?銆?搴旀敕璐幾宸茬粡鎴愪負鍒剁害涓浗浼佷笟鐢熷瓨鍛屽彂灞曠兢 涓?涓噸瑕佸洜绱犮？傚簲鏀惰處嬈句綔涓轟竴涓細璁$ 鐩紝涓庡叾 鐩稿叧鐨勪細璁C暟鎹繘琛岀患錫蝸垎鏋愶紝瀹冨湪鍏徃璐姟鎶

2、日涓 婂弽鏄犱簡涓？涓叕鍙哥粡钀m鐞嗚兘鍔涘拰璧勪駭鐩蝸埄鑳藉姏鐨勬按 騫熾？傚洜姝袒紝涓？涓紒涓氱兢鐢熷瓨涓庡彂灞疊兘鍔涳紝蹇呴瀵逛紒 涓氬簲鏀惰處嬈捐繘琛岀爺絀躲？?br/銆?銆?浜屻？佹棩甯告？ y簲鏀惰 處嬈懼 絳栫爺絀？br/銆?銆?鎴戜滑璇磋兘錫幾湁鏁蝸湴瑙e喅搴旀敕璐幾 闂灝嗕細褰卞搷鍒頒紒涓氱兢姝e父榪愯銆備笅闈曉浠疼紒涓氱兢 鏃二父鎬x兢緇忚愉媧誨姩鍛岃祫鏈？x兢鎶疊瀺璧勬椿鍔以繖涓壬釜鏂 歸潰鏉m爺絀惰B鍐沖簲鏀惰處嬈劇兢瀵圭瓥銆?br/銆?銆?1.鐢尢互鐗+ 槗鐗+兢鏂瑰紡瑙e喅搴旀敕璐幾銆傚競鍦虹粡嫻庨渶瑕佷互璐 y竵浣滀負 涓?鑸瓑浠風(fēng)墿鏉二厖褰撳獟浠嬭繘琛屼氦鏄撱

3、？傚嵆涓衡？淲-G-W鈥濈兢 褰紡錛岃揣甯佽搗鐫？涓粙浣滅敤銆傜幇瀹炰腑錛屼紒涓氫細闄峰叆涓？ 浜涚粡钀二洶澧冿紝榪欐牱灝卞嚭鐜頒紒涓氱幇閲戞祦涓兢璐y竵涓嶈凍錛 屽獎鍝嶅埌浼佷笟鐨勬甯哥敓浜x粡钀二椿鍔b ?備紒涓氳姝e父榪愯愉 錛屼互鐗+槗鐗+兢鏂瑰紡瑙e喅搴旀敕璐幾 闂銆?br/銆?銆?2.鐢尢 細璁C柟娉曠鐞嗗簲鏀惰處嬈俱？傚湪鐨勫簲鏀惰處嬈懼疄璺典腑,鐜板湪鐨 勫競鍦烘槸涔版柟甯傚満,鍥犺？屼粬浠洿鎰挎剰閫夋嫨鈥滄棤鏈？愬埄 鈥?灝嗚祫閲戝帇鍔涜漿瀚佺粰浼佷笟銆傚洜姝上繖縐嶇瓥鐣m兢鏁塚灉涓嶆槸 寰蝸，銆傛寜鐓 巾柊浼氳 鍑嗗垯瑕佹眰錛屼紒涓氬湪瀹為檯綆$悊涓紝閫 氬父浣跨敤璐緞鍒嗘

4、瀽娉囉紝搴旀敕璐幾浣欓 鐧懼垎姣旀硶鍛岃祳閿？ 鍑?棰濈櫨鍒嗘瘮娉曟澈瀵瑰簲鏀惰處嬈捐繘琛岀鐞嗕笌鎺y埗銆?br/銆 ?銆?涓夈?佽祫鏈？ y 簲鏀惰處嬈懼絳栫爺絀？br/銆?銆?1.搴旀敕 璐幾 鐨勫？鴻漿鑲。？傛垜鍥界兢鍊鴻漿鑲C槸鍦尢紶緇熻鍒掔粡嫻疼綋 鍒跺唴錛屽湪鏀垮簻鐩存帴緇忚愉綆$悊鍥芥湁浼佷笟錛屽浗鏈変紒涓氬鏀 垮簻鎵挎媴紺句細璐d換鐨勬潯浠朵笅錛岀敱鏀垮簻銆侀摱琛屻？佸浗鏈変紒 涓氫笁鑰呬箣闂磋B鍐沖?烘潈鍊哄姟鐨勬柊鏂規(guī)硶銆傚簲鏀惰處嬈劇兢鍊鴻 漿鑲$兢鍏蜂綋鏂瑰紡銆？1）褰撳？哄姟浼佷笟鎮(zhèn)傛椂鏃犲姏榪樻錛屼緘緇忚 愉鑳藉姏鎴栦駭鍝佸競鍦鴻繕鍙互錛岄僮涔蝸？烘潈鏂瑰彲浠二曉搴

5、旀敕璐 幾錛塚祦鍔以祫浜b級杞崲涓鴻偂鏉冩姇璧勶紙闀挎湡璧勪駭錛夛紝瀹炵 幇綰靛悜鑱斿悎錛屽寮鴻嚜韜鏈涓氱兢鎺y埗鍔涖？傝?屽?哄姟 浼佷笟灝嗗睘浜庣煭鏈熻礋鍊虹兢鈥滃簲浠樿處嬈鋸？濊漿鍙樹負鈥滄墍鏈夎 ?呮潈鐩娾？濂紝鍙繀閫熼檷浣庤祫浜U礋鍊虹巼錛岄檷浣庤儲鍔C闄 +?2)濡傛灉鏄悓浜T笟閾句笂鐨勪笂娓鎬紒涓氾紝騫朵笖鍊哄姟浼佷笟 鐨勤粡钀日兘鍔涜緝寮烘垨浜y搧甯傚満寰塚湁鍓嶆櫙錛岄僮涔蝸？烘潈鏂瑰 湪鏈夎兘鍔涚兢鎯呭喌涓嬪彲浠二曉搴旀敕璐幾杞 崲涓鴻偂鏉冩姇璧勶紝 褰垚鏇村元鐨勮涓氶泦鍥埅姣嶃？?br/銆?銆?2.搴旀敕璐幾鐨勪唬 鐞嗚瀺璧勩？傛牴鎹儲鍔C潬鏉嗘瘮鐜？鍊哄姟璧勬湰錛圔錛？鏉

6、幕泭璧勬湰 (E錛夛紝鍦兒瘡涓涓氶兘瀛樺湪榪欝釜姣旂巼鐨勫埗綰?傚綋鍏舵瘮鐜 囨帴榪戞垨杈懼埌欏剁偣錛岄僮涔堜篃闅鵑 ？氳繃璐熷？鴻瀺璧勬柊欏圭洰鎵 ?闇?鐨勮祫閲戯紝榪欐椂閫氳繃搴旀敕璐幾铻嶈祫鏉日幏寰楁姇璧勬墍闇 ?鐨勮祫閲戝氨涓嶅療涓轟竴鍓傝壇鏂廣？傚簲鏀惰處嬈劇兢铻嶈祫娑夂強鍒 板簲鏀惰處嬈劇兢杞浠二強搴旀敕璐幾鐨勯攢鍞？傝繖瀵規(guī)垜鍥戒紒 涓氭澈璁叉槸涓？涓瘮杈冩柊椴滅兢浜嬬墿錛屼緘瀵瑰浗澶栧彂杈懼浗瀹剁 兢浼佷笟鏉日錛屽嵈鏄潪甯告櫘閫氱兢浜嬫儏銆？br/銆?銆?(1)鏃犺拷 绱潈鐨勫簲鏀惰處嬈捐喘涔般？傞噰鍙栨棤榪界儲鏉幕兢鏂瑰紡璐拱搴旀 敕璐幾錛屽嵆浠g悊铻嶈祫(閿?鍞簲鏀惰處嬈撅

7、級錛岃捶嬈句漢璐拱搴 旀敕璐幾錛屽 鍊熸 浜?浜y搧閿？鍞？?灝卞睚娌C湁榪界儲鏉冿紝鍏 徃閿？鍞駭鍝佸悗鐨勪竴鍒囪處嬈懼洖鏀跺伐浣滈兘瑕佺敱閾惰鏉二畬 鎴愶紝鍏徃涓嶅睚瀵瑰簲鏀惰處嬈劇兢鍥炴敕璐熻矗浠匯？傚晢鍝佺兢璐 拱鑰呰 鍛婄煡搴旀敕璐幾鐨勪富浣撳凡鍙戠敓浜嗘敼鍙橈紝浠二悗鐩存帴 瀵硅捶嬈捐？呰繘琛屾敮浠樸？備笉榪囬摱琛屼篃浼氭寜杈冮珮鐨勬姌鎵g巼 騫舵敕鍙栬緝楂樼兢鎵嬬畫璐逛互寮兘鐨勬崯澶便？?br/銆?銆 ?(2)鏈夐檺榪界儲鏉幕兢搴旀敕璐幾璐拱銆傞噰鍙栨湁榪界儲鏉幕兢鏂瑰 紡璐 拱搴旀敕璐幾錛屽嵆鎶墊娂搴旀敕璐幾錛岃捶嬈句漢涓嶄釈瀵瑰簲 鏀惰處嬈炬湁鐣欑疆鏉冿紝鑰屼笖涔熷鍊熸浜猴紙

8、鍟嗗搧閿？鍞？咃級 鏈夎拷绱潈銆傚鏋滆喘涔板晢鍝佺兢浜烘垨浼佷笟涓嶄粯?gòu)苿【よゼ岄??鍞紒涓氬繀欏繪擴鎷呰繖涓崯澶便?br/銆?銆？3.搴旀敕璐幾鐨勮 瘉鍒稿寲铻嶈祫銆傛墍璋撹祫浜u瘉鍒稿寲錛屾槸璧勪駭鍙戣搗浜哄曉緙轟箯 嫻佸姩鎬m緘鍙瑙佹湭鏉m幇閲戞祦鍏m兢璧勪駭榪涜緇勫悎錛屾瀯閫 犲拰杞彉鎴愯祫鏈競鍦哄彲閿？鍞拰嫻侀？氱兢閲戣瀺浜y搧鐨勮繃紼 嬨?傚瓨閲忚祫浜y寘瑁呭悗杞浜庣壒瀹氱兢涓粙鏈烘瀯(濡傜壒璁句 俊鎵樻満鏋勤瓑)錛岀敱鍏跺悜璧勬湰甯傚満鎶疊祫鑰呭彂琛岃祫浜巾敮鎸佽 瘉鍒？ABS浠日幏鍙栬祫閲戯紝鐢尢互璐拱鎵?杞鐨勮祫浜b紝璧勪駭 鍙戣搗浜哄嵆鑾峰緱璧勯噾嫻佸叆銆傚簲鏀惰處嬈捐瘉鍒稿寲鐨勮繍浣滄柟寮? 鍗沖厛灝嗚嫢騫插皬棰濆？烘潈闆嗕腑錛屼嬌涔嬭揪鍒頒竴瀹氱兢閲戦錛屼 氦鐢變俊鎵樻姇璧勬満鏋勪箣綾葷兢涓粙鏈烘瀯淇濈錛岀劧錫庤瘎浼扮瓑 綰b紝鐢變繚綆O ?呬唬涓哄彂琛岃瘉鍒革紝騫朵氦鎶疊祫閾惰錛岀敱鍏跺 寘閿？銆?br/銆?銆?鍙傝？冩枃鐚? 銆?銆？1鍒樻収鍕？鍊鴻漿鑲早？斺?旂悊璁烘斂絳栦笌榪愪綔.鍖椾含：涓 浗鐗+祫鍑虹増紺？2000 銆？銆？2James R.Mc