金津壓縮機(jī)有限公司應(yīng)收賬款管理中的問題及對策論文附錄

1、北京信息科技大學(xué)畢業(yè)設(shè)計（論文）附錄題 目：金津壓縮機(jī)有限公司應(yīng)收賬款管理中的問題及對策 系 別： 專 業(yè)： 學(xué)生姓名： 班級/學(xué)號 指導(dǎo)老師/督導(dǎo)老師： 起止時間： 目 錄附件1：開題報告共4頁附件2：外文文獻(xiàn)譯文共4頁附件3：外文文獻(xiàn)原文共6頁附件1金津壓縮機(jī)有限公司應(yīng)收賬款管理中的問題及對策開題報告班級（學(xué)號）： 學(xué)生姓名： 指導(dǎo)教師： 一、綜述現(xiàn)代市場經(jīng)濟(jì)是一種信用經(jīng)濟(jì)，企業(yè)在銷售產(chǎn)品過程中，從促銷等各方面考慮，會允許購買方推遲付款。應(yīng)收賬款表示企業(yè)在銷售過程中被購買單位所占用的資金。企業(yè)應(yīng)及時收回應(yīng)收賬款以彌補(bǔ)企業(yè)在生產(chǎn)經(jīng)營過程中的各種耗費(fèi)，保證企業(yè)持續(xù)經(jīng)營；對于被拖欠的應(yīng)收賬款應(yīng)采

2、取措施，組織催收；對于確實無法收回的應(yīng)收賬款，凡符合壞賬條件的，應(yīng)在取得有關(guān)證明并按規(guī)定程序報批后，作壞賬損失處理。應(yīng)收賬款是企業(yè)擁有的一項非常重要的資產(chǎn)，它的管理是否完善影響著企業(yè)的發(fā)展，加強(qiáng)對企業(yè)應(yīng)收賬款的管理尤為重要。本文研究對企業(yè)應(yīng)收賬款管理存在的問題，對其展開討論并提出對策。我國企業(yè)中, 應(yīng)收賬款占流動資產(chǎn)的比例很高。據(jù)調(diào)查, 我國企業(yè)應(yīng)收款占流動資金的比例高達(dá)50% 以上,遠(yuǎn)遠(yuǎn)高于發(fā)達(dá)國家20%的水平。據(jù)統(tǒng)計分析, 發(fā)達(dá)國家的企業(yè)逾期應(yīng)收賬款總額一般不會高于10% , 而我國的這一比例已經(jīng)高達(dá)60%以上，而且大部分企業(yè)，應(yīng)收賬款呈逐年遞增趨勢。金融服務(wù)板塊、房地產(chǎn)板塊、化工板塊及高

3、鐵概念板塊應(yīng)收賬款增長尤其較快，應(yīng)引起關(guān)注。 二、研究內(nèi)容 隨著市場競爭日益激烈，越來越多的企業(yè)面臨著“銷售難，收款更難”的境況。一方面企業(yè)為了爭取更多的訂單，搶占更大的市場會面臨越來越多的賒銷，另一方面客戶的還款拖延占壓企業(yè)大量的流動資金，從而造成巨大的商業(yè)的危機(jī)。通過本文對金津壓縮機(jī)公司應(yīng)收賬款管理的分析，研究應(yīng)收賬款管理的辦法，使企業(yè)的資金周轉(zhuǎn)率提高，減少公司的經(jīng)營風(fēng)險。針對該公司應(yīng)收賬款賬齡、信用政策以及應(yīng)收賬款周轉(zhuǎn)率等問題，提出解決該公司應(yīng)收賬款管理的對策。三、實現(xiàn)方法及預(yù)期目標(biāo)本文通過找出金津壓縮機(jī)企業(yè)應(yīng)收賬款管理存在的問題，研究應(yīng)收賬款管理的辦法以及對存在問題的解決方案。通過對該

4、企業(yè)的應(yīng)收賬款賬齡和周轉(zhuǎn)率的分析，結(jié)合公司信用政策，找出公司的問題。結(jié)合財務(wù)管理專業(yè)知識對存在的問題進(jìn)行分析，找出解決辦法。研究方法主要有:1閱讀文獻(xiàn):通過大量閱讀文獻(xiàn),熟悉有關(guān)應(yīng)收賬款管理方面的現(xiàn)狀,以便于在本文的論述中適當(dāng)?shù)慕梃b。2調(diào)查詢問:調(diào)查詢問公司管理者，了解該公司應(yīng)收賬款管理現(xiàn)狀。3歸納分析：通過分析金津壓縮機(jī)公司應(yīng)收賬款管理方面存在的問題，探討出適合該企業(yè)運(yùn)用的應(yīng)收賬款管理模式。四、論文結(jié)構(gòu)1. 引言2應(yīng)收賬款管理概述 2.1應(yīng)收賬款的概念 2.2應(yīng)收賬款管理意義3. 金津壓縮機(jī)有限公司應(yīng)收賬款管理中存在的問題3.1金津壓縮機(jī)有限公司簡介3.2應(yīng)收賬款占流動資金比重過大3.3應(yīng)收

5、賬款呈現(xiàn)老齡化趨勢3.4企業(yè)信用機(jī)制建設(shè)不完善，應(yīng)收賬款管理難度大4. 壓縮機(jī)公司應(yīng)收賬款管理問題的原因分析 4.1應(yīng)收賬款賬齡過長 4.2公司信用政策不完善4.3應(yīng)收賬款周轉(zhuǎn)率過低5. 加強(qiáng)應(yīng)收賬款管理的建議 5.1建立專門的信用管理機(jī)構(gòu) 5.2完善內(nèi)部控制，加強(qiáng)企業(yè)監(jiān)管能力 5.3對逾期的應(yīng)收賬款加大追款力度結(jié)束語參考文獻(xiàn)五、對進(jìn)度的具體安排第一周至第五周（2月24-3月28）：校外實習(xí)，完成實習(xí)日記、實習(xí)報告等；第六周（3月31日-4月4日）：收集資料，寫開題報告；第七周（4月8日-4月11日）：進(jìn)行開題答辯；第八周（4月14日-4月18日）：收集資料，開始著手準(zhǔn)備初稿；第九周至第十一周

6、（4月21日-5月9日）：完成畢業(yè)論文初稿；第十二周至第十五周（5月12日-6月6日）：根據(jù)老師的修改意見修改初稿，最終定稿；第十六周第十七周（6月9日-6月20日）：準(zhǔn)備并完成畢業(yè)論文答辯工作。六、參考文獻(xiàn)1汪華芳.企業(yè)賒銷活動財務(wù)管理對策J.新經(jīng)濟(jì),2014,02:79-80. 2蘇瓊.強(qiáng)化應(yīng)收賬款清理規(guī)避企業(yè)經(jīng)營風(fēng)險J.中國外資,2014,01:57.3王榮.施工企業(yè)應(yīng)收賬款風(fēng)險防范措施探微J.財經(jīng)界(學(xué)術(shù)版),2014,03:132.4朱艷品.論應(yīng)收賬款的風(fēng)險管理與控制J.中國外資,2014,03:211. 5馮潔.關(guān)于加強(qiáng)商貿(mào)企業(yè)應(yīng)收賬款管理的幾點(diǎn)思考J.中國外資,2014,04:2

7、62-263.6肖敏.應(yīng)收賬款管理存在的問題及對策J.企業(yè)改革與管理,2014,04:185+168. 7康民.2013中國企業(yè)應(yīng)收賬款狀況惡化加劇N.中國保險報,2014-03-0504.8馬程琳.談當(dāng)前應(yīng)收賬款管理中存在的問題和對策J.特區(qū)經(jīng)濟(jì),2007,03:80-82.9李會萍.我國上市公司應(yīng)收賬款管理的探討J.貴州大學(xué)學(xué)報(社會科學(xué)版)，2011，02 ：55-59. 10蔡秀花.中小企業(yè)應(yīng)收賬款管理的必要性與可行性分析J.民營科技，2011, 12:253+116.11周瑞卿.我國企業(yè)應(yīng)收賬款管理研究J.中國注冊會計師，2012,02:109-112 12張玉扣.淺析應(yīng)收賬款管理的

8、內(nèi)涵及思路J.中國商貿(mào),2012,14:58-5913梁思源.當(dāng)前企業(yè)應(yīng)收賬款管理中的問題及對策J.中國證券期貨,2013,08:85.14解惟達(dá).企業(yè)應(yīng)收賬款管理研究J.中國連鎖,2013,10:127+126.15葛平.企業(yè)加強(qiáng)應(yīng)收賬款管理研究J.經(jīng)濟(jì)研究導(dǎo)刊,2013,19:146-147. 16曾淑云.當(dāng)前企業(yè)應(yīng)收賬款管理制度的現(xiàn)狀及其對策J.東方企業(yè)文化,2013,22:238-239. 17趙曼.淺談企業(yè)應(yīng)收賬款管理存在問題及對策J.財經(jīng)界(學(xué)術(shù)版),2013,22:71-72. 18李武.企業(yè)應(yīng)收賬款管理不良的外部因素探討J.中國證券期貨,2013,06:80-81.19Anon

9、ymous. FINANCIAL INDICATORS; Accounts receivableJ. Interfax : Russia & CIS Statistics Weekly,2011. 20Anonymous.Accounts Receivable Management Solutions Unveils Bankruptcy LocatorJ. Wireless News,2011.指導(dǎo)教師：（簽署意見）簽字： 年 月 日督導(dǎo)教師：（簽署意見）簽字： 年 月 日領(lǐng)導(dǎo)小組審查意見：審查人簽章： 年 月 日附件2外文文獻(xiàn)譯文企業(yè)應(yīng)收賬款管理存在的問題及對策汾西礦業(yè)化工公司 趙

10、愛萍【摘要】公司為了滿足擴(kuò)大銷售、增加企業(yè)的競爭力、減少庫存、降低存貨風(fēng)險和管理開支等的需要，在El常的經(jīng)營活動中產(chǎn)生了應(yīng)收賬款。應(yīng)收賬款是企業(yè)一項重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。由于應(yīng)收賬款的重要，筆者針對一些應(yīng)收賬款管理和核算上存在的問題，指出應(yīng)收賬款管理不善的弊端，并提出一些加強(qiáng)應(yīng)收賬款管理的做法。【關(guān)鍵詞】應(yīng)收賬款；壞賬準(zhǔn)備； 經(jīng)營風(fēng)險應(yīng)收賬款是企業(yè)一項重要的、風(fēng)險較大的流動資產(chǎn)，其質(zhì)量的好壞往往對一個企業(yè)的經(jīng)營有著重大的影響。這些長期難以收回的應(yīng)收賬款的存在，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營增加了企業(yè)經(jīng)營成本，使一些企業(yè)不同程度地陷入了財務(wù)危機(jī)

11、。應(yīng)收賬款的作用。擴(kuò)大銷售，增加了企業(yè)的競爭力在市場競爭日趨激烈的情況下，賒銷是促進(jìn)銷售的一種重要方式。企業(yè)賒銷實際上是向顧客提供了兩項交易，向顧客銷售產(chǎn)品以及在一個有限的時期內(nèi)向顧客提供資金。在銀根緊縮、市場疲軟、資金匱乏的情況下，賒銷具有比較明顯的促銷作用對企業(yè)銷售新產(chǎn)品、開拓新市場具有更重要的意義。減少庫存，降低存貨風(fēng)險和管理開支企業(yè)持有產(chǎn)成品存貨要追加管理費(fèi)、倉儲費(fèi)和保險費(fèi)等支出；相反，企業(yè)持有應(yīng)收賬款，則無需上述支出。因此，當(dāng)企業(yè)產(chǎn)成品存貨較多時，一般都可采用較為優(yōu)惠的信用條件進(jìn)行賒銷，把存貨轉(zhuǎn)化為應(yīng)收賬款，減少產(chǎn)成品存貨，節(jié)約相關(guān)的開支。應(yīng)收賬款在管理上存在的問題應(yīng)收賬款的涉及面廣

12、數(shù)額大、年限長企業(yè)對應(yīng)收賬款的核算不規(guī)范。按照國家財務(wù)會計制度的規(guī)定應(yīng)收賬款是核算企業(yè)因銷售貨物或提供勞務(wù)等發(fā)生的應(yīng)向購貨單位或接受勞務(wù)單位收回的款項。但企業(yè)沒有嚴(yán)格按照這一規(guī)定核算企業(yè)的應(yīng)收賬款致使有些不應(yīng)在該項目核算的款項也納入該項目，造成應(yīng)收賬款核算的不實。應(yīng)收賬款中的呆壞賬確認(rèn)不及時，給企業(yè)造成虛增資產(chǎn)的假象。由于企業(yè)對應(yīng)收賬款疏于管理，特別是有的企業(yè)還把應(yīng)收賬款作為調(diào)節(jié)利潤的手段。因此在對應(yīng)收賬款的呆死賬的確認(rèn)上就存在些問題。主要是對已經(jīng)形成呆死賬的應(yīng)收款項的確認(rèn)不夠及時，多年形成的應(yīng)收賬款在賬上長期掛賬，有的已經(jīng)根本無法收回，該計提壞賬準(zhǔn)備的也不計提，造成企業(yè)資產(chǎn)的虛增。由于企業(yè)的

13、某些管理者和經(jīng)營者缺乏經(jīng)營理財?shù)囊庾R和觀念。對應(yīng)收賬款缺乏有效的管理和清收調(diào)查中筆者感到。在山西省的部分省管企業(yè)中還存在著比較嚴(yán)重的計劃經(jīng)濟(jì)的思想觀念，這些人對市場經(jīng)濟(jì)不能說是不懂，也不能說是不明白，主要就是不能從自身做起，而且在實際工作中往往是說的多、做的少。思想還沉醉于生產(chǎn)經(jīng)營這個中心，沒有把如何做好經(jīng)營理財放在首位，沒有做到企業(yè)管理以財務(wù)管理為中心。財務(wù)管理以資金管理為中心。對資金的管理和使用只注重如何去借錢和花錢，沒有對現(xiàn)有的資源和資金進(jìn)行有效的配置和調(diào)動致使企業(yè)產(chǎn)生了大量的應(yīng)收賬款，也不積極從加強(qiáng)管理的角度去清理，大量資金長期滯留在外。影響了企業(yè)正常的生產(chǎn)經(jīng)營活動的開展和資金的有效使

14、用。應(yīng)收賬款管理不善的弊端降低企業(yè)資金使用效率，使企業(yè)效益下降由于企業(yè)的物流與資金流不一致，發(fā)出商品，開出銷售發(fā)票貨款卻不能同步回收，而銷售已告成立，這種沒有貨款回籠的入賬銷售收入勢必導(dǎo)致沒有現(xiàn)金流入的銷售業(yè)務(wù)損益產(chǎn)生、銷售稅金上繳及年內(nèi)所得稅預(yù)繳。如果涉及跨年度銷售收入導(dǎo)致的應(yīng)收賬款。則可產(chǎn)生企業(yè)以流動資產(chǎn)墊付股東年度分紅。企業(yè)因上述追求表面效益而產(chǎn)生的墊繳稅款及墊付股東分紅占用了大量的流動資金，久而久之必將影響企業(yè)資金的周轉(zhuǎn)進(jìn)而導(dǎo)致企業(yè)經(jīng)營實際狀況被掩蓋影響企業(yè)的生產(chǎn)計劃、銷售計劃等，無法實現(xiàn)既定的效益目標(biāo)?？浯笃髽I(yè)經(jīng)營成果。由于我國企業(yè)實行的記賬基礎(chǔ)是權(quán)責(zé)發(fā)生制(應(yīng)收應(yīng)付制)。發(fā)生的當(dāng)期

15、賒銷全部記入當(dāng)期收入。因此，企業(yè)的賬上利潤的增加并不表示能如期實現(xiàn)現(xiàn)金流入。會計制度要求企業(yè)按照應(yīng)收賬款余額的百分比來提取壞賬準(zhǔn)備，壞賬準(zhǔn)備率一般為3一5(特殊企業(yè)除外)。如果實際發(fā)生的壞賬損失超過提取的壞賬準(zhǔn)備，會給企業(yè)帶來很大的損失。因此，企業(yè)應(yīng)收賬款的大量存在。虛增了賬面上的銷售收入在一定程度上夸大了企業(yè)經(jīng)營成果增加了企業(yè)的風(fēng)險成本。加速企業(yè)的現(xiàn)金流出。賒銷雖然能使企業(yè)產(chǎn)生較多的利潤，但是并未真正使企業(yè)現(xiàn)金流入增加，反而使企業(yè)不得不運(yùn)用有限的流動資金來墊付各種稅金和費(fèi)用，加速了企業(yè)的現(xiàn)金流出，主要表現(xiàn)為：企業(yè)流轉(zhuǎn)稅的支出。應(yīng)收賬款帶來銷售收入并未實際收到現(xiàn)金，流轉(zhuǎn)稅是以銷售為計算依據(jù)的，

16、企業(yè)必須按時以現(xiàn)金交納。企業(yè)交納的流轉(zhuǎn)稅如增值稅、營業(yè)稅、消費(fèi)稅、資源稅以及城市建設(shè)稅等，必然會隨著銷售收入的增加而增加。所得稅的支出。應(yīng)收賬款產(chǎn)生了利潤，但并未以現(xiàn)金實現(xiàn)，而交納所得稅必須按時以現(xiàn)金支付?，F(xiàn)金利潤的分配。也同樣存在這樣的問題。另外，應(yīng)收賬款的管理成本、應(yīng)收賬款的回收成本都會加速企業(yè)現(xiàn)金流出。對企業(yè)營業(yè)周期有影響。營業(yè)周期即從取得存貨到銷售存貨，并收回現(xiàn)金為止的這段時間營業(yè)周期的長短取決于存貨周轉(zhuǎn)天數(shù)和應(yīng)收賬款周轉(zhuǎn)天數(shù)，營業(yè)周期為兩者之和。由此看出。不合理的應(yīng)收賬款的存在，使?fàn)I業(yè)周期延長，影響了企業(yè)資金循環(huán)，使大量的流動資金沉淀在非生產(chǎn)環(huán)節(jié)上致使企業(yè)現(xiàn)金短缺，影響工資的發(fā)放和原

17、材料的購買，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營。增加了應(yīng)收賬款管理過程中的。出錯概率，給企業(yè)帶來額外損失企業(yè)面對龐雜的應(yīng)收款賬戶，核算差錯難以及時發(fā)現(xiàn)，不能及時了解應(yīng)收款動態(tài)情況以及應(yīng)收款對方企業(yè)詳情。造成責(zé)任不明確。應(yīng)收賬款的合同、臺約、承諾、審批手續(xù)等資料的散落、遺失有可能使企業(yè)已發(fā)生的應(yīng)收賬款該按時收的不能按時收回，該全部收回的只有部分收回能通過法律手段收回的，卻由于資料不全而不能收回，直至最終形成企業(yè)資產(chǎn)的損失。加強(qiáng)應(yīng)收賬款管理的方法全面梳理，建立資料臺賬。對企業(yè)各類應(yīng)收款項展開一次全面系統(tǒng)的梳理、排隊、核對工作。由于在以往經(jīng)濟(jì)活動中，少數(shù)企業(yè)經(jīng)營方式粗放。難以適應(yīng)市場經(jīng)濟(jì)發(fā)展規(guī)律的要求，在

18、日趨激烈的市場競爭中逐步被淘汰，企業(yè)處于停產(chǎn)、半停產(chǎn)、倒閉狀態(tài)，已形成的應(yīng)收賬款普遍存在賬齡較長(多數(shù)為3年以上)、原當(dāng)事人離崗以及債務(wù)人的經(jīng)營狀況變化等現(xiàn)象，給清理核對增加了很大難度。工作人員應(yīng)翻閱大量原始憑證，追根溯源地仔細(xì)摘錄每一筆應(yīng)收款項發(fā)生的性質(zhì)、時間、內(nèi)容、金額。按賬齡、系統(tǒng)、地區(qū)以及收回的可能性對應(yīng)收賬款進(jìn)行逐筆分析歸類認(rèn)真核實每一筆款項和金額。對本系統(tǒng)、路途近且收回可能性較大的應(yīng)收賬款上門核對；對系統(tǒng)外、路途較遠(yuǎn)且收回可能性不大的應(yīng)收賬款通過電話詢問、企業(yè)發(fā)函、律師發(fā)函方式進(jìn)行核對：對一些情況不太清楚的應(yīng)收賬款多方打探求證。請回原銷售人員、經(jīng)辦人協(xié)助核對，以確保所獲取的數(shù)據(jù)準(zhǔn)確

19、無誤，搜集的資料詳實可靠，為以后追討清收工作的順利開展提供有效的法律證據(jù)。更為重要的是，清收工作人員在與債務(wù)人核對賬目的同時，對有關(guān)債務(wù)人的家庭住所、經(jīng)營場地、財產(chǎn)狀況、收入水平做了一次全面、細(xì)致的了解，并根據(jù)所掌握的情況對債務(wù)人償債能力進(jìn)行評估對償債可能性進(jìn)行判斷，鎖定重點(diǎn)清收目標(biāo)，為下一步的清收工作順利開展打下了基礎(chǔ)。多管齊下，加大清收力度。在做好以上準(zhǔn)備工作后。應(yīng)收賬款清收工作進(jìn)入了實質(zhì)性的“追討清收”攻堅階段。在實際工作中，為了兼顧企業(yè)清收的威本與效益，對債務(wù)人進(jìn)行逐一分析歸類，對不同性質(zhì)的債務(wù)人采取有針對性的清收方法，以使整個清收工作取得較好的效果。對業(yè)務(wù)客戶的債務(wù)人。對具備經(jīng)營資質(zhì)

20、、制度健全、資產(chǎn)狀況良好的客戶，在與對方協(xié)商溝通后，盡量采取常規(guī)的收款方式進(jìn)行清收，使雙方保持良好的經(jīng)營合作關(guān)系；但對惡意長期拖欠行為，首先采用律師函件進(jìn)行催收，在催告仍然無效情況下，選取有代表性的債務(wù)人向法院提起訴訟，申請法院強(qiáng)制執(zhí)行。在法律威嚴(yán)的震懾下，其他一批有償還能力的債務(wù)人也會自覺地償還欠款，對整個清收工作起到以點(diǎn)帶面的推進(jìn)作用。對系統(tǒng)內(nèi)部職工欠款。對于系統(tǒng)內(nèi)職工由于生病、生活困難等諸多原因形成的非經(jīng)營性臨時借款，首先，下發(fā)文件，明確規(guī)定，限期收回；其次對欠款數(shù)額較大、確實一次難以還清的，在與職工協(xié)商后。簽訂還款協(xié)議分次收取或在工資中逐月扣除；最后，對已經(jīng)下崗的內(nèi)部職工和有特大疾病的

21、職工，其經(jīng)濟(jì)窘困確實難以償還的。本著人性化處理方式，給予一定的債務(wù)減免。這樣既使整個清收工作達(dá)到了預(yù)期的成效，也可讓下崗職工切實感受到組織對他們的關(guān)懷。采取財產(chǎn)保全措施。在實際清收過程中常遇到一些有償還能力但還款條件或時機(jī)不夠成熟的債務(wù)人，清收人員可主動配合法院對債務(wù)人財產(chǎn)實行保全，制作債權(quán)憑證，在法院的幫助下對有關(guān)賬務(wù)單位及個人的財產(chǎn)實施保全。在做好財產(chǎn)保全的同時。財管中心派專人定期走訪債務(wù)人，密切注視債務(wù)人行蹤，了解其財產(chǎn)狀況。一旦發(fā)現(xiàn)債務(wù)人還款條件成熟，立即通知法院，中止財產(chǎn)保全，重新激活案件。申請法院強(qiáng)制執(zhí)行收回欠款。建立健全客戶信用制度。嚴(yán)格賒銷審批業(yè)務(wù)手續(xù)從近幾年應(yīng)收賬款的清收工作

22、經(jīng)歷來看少數(shù)企業(yè)在推行賒銷政策增加銷售收入時。并未建立起完整的客戶信用制度，對客戶的資產(chǎn)狀況、還款能力、財務(wù)情況、信用等級不甚了解以至應(yīng)收賬款形成后。找不到債務(wù)人而無法追討現(xiàn)象時有發(fā)生。也有少數(shù)企業(yè)對客戶的賒銷條件過于寬大賒銷審批權(quán)利過于分散，有時一名銷售人員就能決定賒銷業(yè)務(wù)的形成導(dǎo)致一些信用等級低下的客戶輕而易舉獲取賒銷，加大了壞賬風(fēng)險。認(rèn)真落實崗位責(zé)任制，嚴(yán)格考核、獎懲分明一些企業(yè)盡管也制定了較為完善的應(yīng)收賬款賒銷、管理、清收責(zé)任等內(nèi)控制度，但在實際工作中卻流于形式，形同虛設(shè)。導(dǎo)致企業(yè)內(nèi)部責(zé)任不清、賞罰不明的局面。一定程度上助長了大量應(yīng)收款的形成，加大了企業(yè)經(jīng)營風(fēng)險。因此僅憑一套好的制度并

23、不能解決全部問題，關(guān)鍵還要在實際工作中將這些制度貫徹落實到位，真正做到防患于未然。附件3外文文獻(xiàn)原文Enterprise receivables management analysedFenXi mining chemical company zhaoAiping【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses n

24、eed, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some

25、accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; The provision for; Management riskAccounts receivabl

26、e is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterpris

27、e management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit

28、 is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is mo

29、re important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the

30、enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number

31、 of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit

32、 payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.The account receivable NPLS not timely, to t

33、he enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there some pro

34、blems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Becau

35、se some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious pla

36、nned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center,

37、 not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and c

38、apital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation acti

39、vities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recov

40、ery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current

41、 assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influen

42、ce enterprise production plan and sales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. The

43、refore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (sp

44、ecial enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased

45、risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerat

46、e the enterprise's cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption

47、 tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition,

48、the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle dep

49、ends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause

50、 enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possib

51、ly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered,

52、lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To strengthen th

53、e management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the marke

54、t economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operatio

55、n and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the

56、 possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone enq

57、uiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-of