淺談企業(yè)壞賬的原因及其防控

1、一、企業(yè)壞賬的產(chǎn)生原因分析（一）為追求銷售收入和銷售量的增長(zhǎng)而盲目賒銷在市場(chǎng)經(jīng)濟(jì)的宏觀體制下，能提供同類產(chǎn)品或相類似產(chǎn)品的制造企業(yè)越來(lái)越多，而社會(huì)購(gòu)買者的需求是有限的，因此出現(xiàn)了買方市場(chǎng)，出現(xiàn)買方市場(chǎng)的直接后果就是導(dǎo)致了很多制造企業(yè)為了追求高銷售額和銷售量，也為了能夠更多地在社會(huì)上的購(gòu)買者中吸引自己的客戶，便放棄原則，卑躬屈膝，盲亂地、不加考慮地對(duì)自己的客戶采取賒銷方式銷售商品。顯然，在這樣的做法之下，制造企業(yè)的應(yīng)收賬款便會(huì)迅速飛增，產(chǎn)生大量的債權(quán)，因?yàn)閭鶛?quán)是壞賬產(chǎn)生的前提條件，所以越高的應(yīng)收賬款，也就意味著壞賬出現(xiàn)的可能性越來(lái)越大。甚至說(shuō)不是“可能性”，而是一種“必然性”，因?yàn)樵谶@種盲目的賒

2、銷中，企業(yè)對(duì)眾多客戶的具體情況知之甚少，有時(shí)甚至?xí)洸黄鹁烤褂羞^(guò)哪些客戶，我所調(diào)查的一些小型制造企業(yè)，諸如宗景保健品有限公司，紅峰汽車音響等，都有這種問(wèn)題，在這種情況下，談何收款？（二）內(nèi)部控制的不健全在調(diào)查西安市及寶雞市的一些小型制造生產(chǎn)企業(yè)時(shí)，發(fā)現(xiàn)這些企業(yè)不僅設(shè)備簡(jiǎn)單，人員懶散，而為重要的是在這些制造企業(yè)中竟然沒(méi)有一套像樣的、完整的內(nèi)部控制流程，甚至連最基本的操作規(guī)章規(guī)范以及安全防控措施都沒(méi)有，生產(chǎn)工人素質(zhì)低下，思維簡(jiǎn)單，管理人員不懂流程，不懂管理，也沒(méi)有生產(chǎn)技術(shù)，還裝大頭似地對(duì)生產(chǎn)環(huán)節(jié)指手劃腳地胡亂指揮。雖然上述事實(shí)與壞賬的產(chǎn)生并無(wú)直接關(guān)系，因?yàn)閴馁~只和銷售及財(cái)務(wù)方面有關(guān)，與自身的生產(chǎn)組

3、織關(guān)系不大或者說(shuō)根本沒(méi)有關(guān)系，但從這樣的生產(chǎn)環(huán)境中，不難推測(cè)出這些制造企業(yè)的財(cái)務(wù)狀況肯定也像這些生產(chǎn)設(shè)施一樣，不敢說(shuō)不堪入目吧，最起碼也是一塌糊涂。所以說(shuō)，這些小型制造企業(yè)在財(cái)務(wù)方面一定也是很糟糕的，財(cái)產(chǎn)損失嚴(yán)重。而自己的客戶可能也面臨同樣的內(nèi)部控制問(wèn)題，有些客戶甚至都沒(méi)有法人資格，在這種情況下盲目對(duì)外賒銷銷售，即使形成債權(quán)，最后債權(quán)企業(yè)往往也是啞巴吃黃連有苦難言。（三）債務(wù)人客觀原因致使其無(wú)法履行償債義務(wù)1.債務(wù)人因不可抗力陷入困境。這是指?jìng)鶆?wù)人因不可抗力因素或者意外事件而陷入巨大的財(cái)務(wù)或者經(jīng)營(yíng)的困境之中無(wú)法自拔。此時(shí)，盡管債務(wù)人有心償還，但已經(jīng)是身不由己，力不從心，這種情況是債權(quán)人和債務(wù)人

4、雙方都無(wú)法及時(shí)準(zhǔn)確預(yù)料的，因此，可以說(shuō)是一種無(wú)奈的結(jié)果。2.債務(wù)人因投資或經(jīng)營(yíng)環(huán)境變化而無(wú)力償還。除了上述因不可抗力或意外事件而引起的債務(wù)人無(wú)力償還導(dǎo)致的壞賬以外，還有一種情況就是因債務(wù)人投資經(jīng)營(yíng)過(guò)程中法律或市場(chǎng)等客觀環(huán)境發(fā)生重大變化而對(duì)債務(wù)人產(chǎn)生了重大不利影響，導(dǎo)致債務(wù)人無(wú)力償還債務(wù)，這樣一來(lái)，債權(quán)人的債權(quán)則成為了壞賬，這種情況有時(shí)候是可以預(yù)見(jiàn)的，但仍然帶有一定的客觀性和不確定性。（四）社會(huì)因素相關(guān)法律制度不完善，信用體系建設(shè)滯后，對(duì)企業(yè)約束不嚴(yán)格在企業(yè)屢次催款無(wú)效的情況下，通常會(huì)訴諸于法律但最后會(huì)出現(xiàn)即使勝訴也無(wú)法收回款項(xiàng)的情況，有的債務(wù)人為躲避債務(wù)而賄賂法院工作人員我國(guó)信用監(jiān)管范圍還很狹

5、窄，企業(yè)難以準(zhǔn)確掌握欠款企業(yè)的信用水平。在市場(chǎng)經(jīng)濟(jì)下，國(guó)家在調(diào)控經(jīng)濟(jì)時(shí)不可避免的會(huì)對(duì)企業(yè)活動(dòng)產(chǎn)生影響企業(yè)在籌集資金時(shí)，商業(yè)銀行為了降低不良貸款，加大了貸款的管理，致使企業(yè)出現(xiàn)“籌資難”的現(xiàn)象，資金周轉(zhuǎn)困難，企業(yè)難以擴(kuò)大再生產(chǎn)，失去利潤(rùn)來(lái)源，最終會(huì)喪失償債能力會(huì)計(jì)師事務(wù)所出具虛假審計(jì)報(bào)告，蒙蔽債權(quán)人企業(yè)會(huì)計(jì)師事務(wù)所與被審計(jì)單位存在重大關(guān)聯(lián)關(guān)系時(shí)，就會(huì)影響審計(jì)的獨(dú)立性在審計(jì)過(guò)程中，刻意隱瞞財(cái)務(wù)問(wèn)題，出具不恰當(dāng)?shù)膶徲?jì)報(bào)告，給債權(quán)人造成經(jīng)營(yíng)狀況良好的假象，從而放松了對(duì)債務(wù)人企業(yè)應(yīng)有的警惕。（五）企業(yè)內(nèi)部管理制度上存在相應(yīng)的缺口。許多企業(yè)其實(shí)是沒(méi)有確定的專職機(jī)構(gòu)和專職的人員來(lái)對(duì)應(yīng)收賬款進(jìn)行一個(gè)風(fēng)險(xiǎn)管理和

6、監(jiān)督，這可以說(shuō)，日常的應(yīng)收賬款的正常運(yùn)作都沒(méi)有得到相應(yīng)的保障，最終，肯定會(huì)使得某些欠款得不到相應(yīng)的回收和收回，這樣最終或多或少會(huì)使得企業(yè)自身承擔(dān)風(fēng)險(xiǎn)和損失壓力加重和增大。另外，很多企業(yè)的銷售考核指標(biāo)其實(shí)也不具有很大程度上的說(shuō)服力和權(quán)威性。比如，很多企業(yè)雖然有強(qiáng)調(diào)占有市場(chǎng)，占有市場(chǎng)，且用銷售發(fā)貨開(kāi)票來(lái)體現(xiàn)部門的銷售業(yè)績(jī)，而對(duì)于發(fā)貨開(kāi)票后的欠款并沒(méi)有要求相應(yīng)的開(kāi)票發(fā)貨人員負(fù)責(zé)到底，最終，勢(shì)必會(huì)使得大部分應(yīng)該收回的款項(xiàng)得到大而積的累計(jì)，著對(duì)于企業(yè)的發(fā)展運(yùn)轉(zhuǎn)，其實(shí)是十分不利的，這樣，無(wú)疑會(huì)大大增加企業(yè)的壞賬。還有一切企業(yè)，對(duì)于企業(yè)經(jīng)營(yíng)者的業(yè)績(jī)考核上，只重視企業(yè)經(jīng)營(yíng)者的完成目標(biāo)，重視高銷售和超額的利潤(rùn)指

7、標(biāo)，對(duì)于本人在任職期間內(nèi)對(duì)應(yīng)收賬款造成的壞賬損失沒(méi)有足夠的去管理和認(rèn)識(shí)，這也是壞賬滋生的原因之一。不過(guò)，說(shuō)到底，這些都?xì)w結(jié)于企業(yè)在管理制度上的缺口。二、壞賬對(duì)企業(yè)的不利影響及損失確認(rèn)（一）壞賬對(duì)企業(yè)的不利影響對(duì)債權(quán)人來(lái)講，嚴(yán)重影響公司現(xiàn)金回收，導(dǎo)致資金鏈斷裂，而不得不采取其他高成本融資手段獲得營(yíng)運(yùn)資金對(duì)債務(wù)人來(lái)講，面臨著相當(dāng)大的還款壓力，影響本企業(yè)的信用等級(jí)和聲譽(yù)，為以后的借款籌資設(shè)置了一道無(wú)形的障礙，加大了籌資難度，對(duì)企業(yè)以后的發(fā)發(fā)展勢(shì)必產(chǎn)生不良的影響。 （二）壞賬的確認(rèn)。從現(xiàn)行企業(yè)會(huì)計(jì)制度對(duì)銷售收入確認(rèn)其實(shí)現(xiàn)的定義看，必須具備產(chǎn)品發(fā)出、勞務(wù)提供并同時(shí)收訖價(jià)款或取得收取價(jià)款的憑據(jù)這兩個(gè)條件才

8、能確認(rèn)銷售收入的實(shí)現(xiàn)。這只是一般意義上收入的確認(rèn)，而實(shí)質(zhì)的收入是企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)中所產(chǎn)生的收益，是企業(yè)銷售商品、提供勞務(wù)及提供其他人使用本企業(yè)的資產(chǎn)而發(fā)生的或即將發(fā)生的現(xiàn)金或現(xiàn)金等價(jià)物的流入或債務(wù)的清償，即收入是以現(xiàn)金的流入或債務(wù)的清償為前提的，最終沒(méi)有現(xiàn)金的流入或債務(wù)的清償不能作為收入的。應(yīng)收帳款作為應(yīng)收未收的銷售收入，價(jià)外稅及各種代墊費(fèi)用當(dāng)其遇到各種問(wèn)題時(shí)，會(huì)產(chǎn)生不能全部或部分收回的情況，這種時(shí)候，既沒(méi)有現(xiàn)金流入，也沒(méi)有清償債務(wù)，有的只是損失，是一種純粹的現(xiàn)金流出。因此現(xiàn)行企業(yè)會(huì)計(jì)制度以取得收取價(jià)款的憑據(jù)作為收入確認(rèn)的條件是建立在假設(shè)的基礎(chǔ)上，即假設(shè)價(jià)款一定能收司。現(xiàn)行的企業(yè)會(huì)計(jì)制度中均在

9、一般意義上確認(rèn)收入，即對(duì)于銷售貨物或提供勞務(wù)只要滿足前而的兩個(gè)條件就可以按照權(quán)責(zé)發(fā)生制度確認(rèn)收入，但是從收入的實(shí)質(zhì)內(nèi)容看，由于壞帳而不能收回的應(yīng)收帳款所包含的銷售收入并沒(méi)有實(shí)現(xiàn)，因此，對(duì)發(fā)生壞帳并有確切的證據(jù)證明不能收回的應(yīng)收帳款中所包含的銷售收入，應(yīng)沖減當(dāng)期發(fā)生的銷售收入，而不能象現(xiàn)行企業(yè)會(huì)計(jì)制度中規(guī)定的列入“管理費(fèi)用”，因?yàn)槭杖牒唾M(fèi)用是兩個(gè)不同的概念，而且現(xiàn)行稅法中確定的各種流轉(zhuǎn)稅均是以收入作為課稅對(duì)象的，對(duì)確認(rèn)為收入的銷售額要征收各種流轉(zhuǎn)稅。對(duì)發(fā)生不能收回的銷售收入仍應(yīng)征稅，無(wú)形中也加重了企業(yè)的負(fù)擔(dān)。三、預(yù)防壞賬形成的控制措施（一）建立健全管理與監(jiān)督制度企業(yè)應(yīng)該建立完善的制度，對(duì)應(yīng)收賬款

10、進(jìn)行管理。首先，要明確賒銷方針，在賒銷之前對(duì)賒銷成本進(jìn)行估算，制定應(yīng)收賬款制度，根據(jù)對(duì)方的信用程度制定信用制度，在合作合同里添加賒欠責(zé)任的內(nèi)容，如果一方違反合同，需要承擔(dān)法律責(zé)任，如果賒欠的時(shí)問(wèn)比較氏，可以簽詞附帶銷售合同加果對(duì)方企業(yè)沒(méi)自及時(shí)償還債務(wù)，企業(yè)有權(quán)利收回商品減少損失。其次，加弘織寸賒銷交易的審扎暇序，對(duì)授權(quán)工作人員的權(quán)利做出明確的規(guī)定，明確授權(quán)人員的責(zé)任、權(quán)刊和義務(wù)，進(jìn)行賒銷活動(dòng)至少要有兩名以上的授權(quán)人員經(jīng)辦，如果數(shù)額較大，還需要經(jīng)部門的審批。再次，建立健全銷售監(jiān)督制度，小但要對(duì)賒銷前期進(jìn)行監(jiān)督也要做好對(duì)賒銷過(guò)程中和賒銷結(jié)束后的行為進(jìn)行監(jiān)督。（二）嚴(yán)格控制掛賬信用掛賬信用的風(fēng)險(xiǎn)很大

11、但是很多企業(yè)還樂(lè)于采用這種信用方式因?yàn)槠浜?jiǎn)單右梗，特別適用于經(jīng)濟(jì)往來(lái)比較頻繁的企業(yè)之問(wèn)使用，為了降低壞賬風(fēng)險(xiǎn)，應(yīng)該嚴(yán)格控制掛賬信用。企業(yè)在使用掛賬信用時(shí)，要對(duì)審議和控制客戶的資信情況，對(duì)賒銷過(guò)程進(jìn)行嚴(yán)格的管理采用對(duì)賬制度核對(duì)應(yīng)收賬款明確對(duì)賬依據(jù)，除了合同約束外，還應(yīng)該明確還款的期限和違約的責(zé)任。（三）完善自身的內(nèi)部控制制度在對(duì)某公司的調(diào)查中我發(fā)現(xiàn)，該公司在內(nèi)部控制方面確實(shí)有些不盡如人意的地方，主要表現(xiàn)在財(cái)務(wù)崗位分工方面并不具體，每個(gè)人對(duì)自己的工作都沒(méi)有一個(gè)清晰統(tǒng)一的認(rèn)識(shí)，甚至不知道自己的工作職責(zé)是什么，財(cái)會(huì)人員過(guò)著當(dāng)一天和尚撞一天鐘的生活。就是對(duì)于規(guī)章制度的執(zhí)行力度，在天龍啤酒飲料有限公司中，

12、對(duì)管理人員的職責(zé)中就明確規(guī)定了對(duì)于收款的職責(zé)。由此來(lái)看，若想讓規(guī)章制度在制造企業(yè)中得以貫徹落實(shí)下去，就必須再輔之以一套獎(jiǎng)懲措施，我認(rèn)為，最切實(shí)可行的就是對(duì)財(cái)務(wù)人員以及管理人員實(shí)施追加欠款與個(gè)人工資及發(fā)展前途掛鉤，這樣一來(lái)，企業(yè)管理者和工作者就有了一種誘惑性，同時(shí)也有了壓力感，自然會(huì)按章去認(rèn)真履行自己的工作職責(zé)。以上就是根據(jù)有關(guān)知識(shí)對(duì)太原天龍啤酒飲料有限公司的壞賬的產(chǎn)生所給出的一些事前控制措施，如果當(dāng)年的太原天龍啤酒飲料有限公司能把應(yīng)收債權(quán)這一塊的問(wèn)題處理好，那么，或許今天人們?nèi)匀豢梢钥吹截涇嚺砰L(zhǎng)隊(duì)的壯觀景象和街頭巷尾人們用還有余溫的家鄉(xiāng)啤酒暢飲開(kāi)懷的回響。如今，雖然天龍啤酒飲料有限公司仍然在繼

13、續(xù)生產(chǎn)，這也算是一點(diǎn)點(diǎn)的欣慰之處，但早已不見(jiàn)當(dāng)年的熱火朝天了。隨著經(jīng)濟(jì)的發(fā)展和國(guó)家政策的開(kāi)放，市場(chǎng)間的商業(yè)競(jìng)爭(zhēng)也變得異常激烈，賒銷這一銷售方式會(huì)越來(lái)越多地出現(xiàn)在制造企業(yè)之間，以及制造企業(yè)和零售商或個(gè)人消費(fèi)之間，這是在10多年以前人們所不敢想像的，因此，壞賬問(wèn)題會(huì)變得越來(lái)越多，對(duì)社會(huì)以及企業(yè)的影響也會(huì)越來(lái)越大，因此，對(duì)于制造企業(yè)壞賬的預(yù)防和控制將是今后各制造企業(yè)所必須面對(duì)的頭等大事之一，能不能把應(yīng)收賬款和壞賬損失控制好，運(yùn)用好，將是對(duì)制造企業(yè)管理人員和財(cái)務(wù)人員的管理及業(yè)務(wù)水平的重要考驗(yàn)。在吸取諸如天龍啤酒飲料有限公司這樣的制造企業(yè)的經(jīng)驗(yàn)教訓(xùn)的基礎(chǔ)之上，明確崗位責(zé)任分工，實(shí)行收款績(jī)效與人員考核相結(jié)

14、合，建立完善的客戶信用分析評(píng)價(jià)機(jī)制，相信制造企業(yè)在壞賬方面所造成的損失和重大不利影響將會(huì)越來(lái)越小。（四）從社會(huì)角度分析國(guó)家要著重解決法律制度不健全，信用監(jiān)管不嚴(yán)的問(wèn)題加快相關(guān)法律法規(guī)的建設(shè)，完善信用監(jiān)管體系，擴(kuò)大對(duì)信用的監(jiān)管范圍，加大對(duì)失信者的懲處力度，在經(jīng)濟(jì)活動(dòng)中形成強(qiáng)有力的約束企業(yè)及時(shí)關(guān)注政策變化，以政府的最新政策為導(dǎo)向如果銀行縮進(jìn)銀根，企業(yè)就要考慮降低對(duì)外賒銷的規(guī)模，以此來(lái)降低壞賬產(chǎn)生的幾率;同時(shí)也要加緊對(duì)應(yīng)收賬款的催收工作，因?yàn)橐坏┿y行縮進(jìn)銀根，債務(wù)人企業(yè)可能會(huì)出現(xiàn)“籌資難”，這樣就更難以償還所欠債款了為防止審計(jì)師出具虛假審計(jì)報(bào)告，應(yīng)當(dāng)建立一套規(guī)范，要求會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師識(shí)別、評(píng)

15、價(jià)對(duì)其獨(dú)立性的威脅及其應(yīng)該采取的措施注冊(cè)會(huì)計(jì)師在完成自身職責(zé)時(shí)也應(yīng)該保持獨(dú)立性態(tài)度，堅(jiān)持審計(jì)原則，出具正確權(quán)威的審計(jì)報(bào)告。A, analysis of enterprises the causes of bad loans(a) in the pursuit of sales and sales growth and sell on credit blindlyUnder the market economy system, can provide the similar products or similar products manufacturing enterprises is inc

16、reasing, and the social demand of the buyer is limited, so a buyers market, there is the direct result of buyers market led to a lot of manufacturing enterprises in pursuit of higher sales and sales, also in order to be able to more buyers to attract their customers in the society, then abandon prin

17、ciple, servile, blind random, without a second thought to his own way to take credit sales goods from the customers. Obviously, under this approach, manufacturing enterprises accounts receivable will be quickly soared, a lot of creditors right, because the creditors rights is a prerequisite for bad

18、debts, so the higher the account receivable, which means the possibility of bad debts to appear larger and larger. Even said that is not possibility, but a kind of necessity, because in this kind of blind sell on credit, enterprises know little about the specific situation of many customers, sometim

19、es even cant remember what exactly customers, have I surveyed some small manufacturing enterprises, such as ZongJing health products co., LTD., monterosso car audio, etc., have this problem, in this case, to talk about payment?(2) of the internal control is not soundIn xi an and baoji some small man

20、ufacturing enterprises, found that these companies are not only simple equipment, lazy, for it is important in the manufacturing enterprises didnt have a decent, a complete internal control process, even the most basic operating rules and norms, and security prevention and control measures, the prod

21、uction of low quality workers, simple thinking, managers dont understand the process, dont understand management, and no production technology, also with big head seems to production bossing random command. While this fact from the generation of bad loans, there is no direct relationship, because of

22、 bad debts only related to sales and financial aspects, and its production organization has little or no relationship, but from the production environment, it is not difficult to infer the manufacturing enterprises financial position must also like these production facilities, dare not say ugly, at

23、the very least, also is a mess. So, these small manufacturing enterprises in the financial aspect must also is very bad, serious property loss. And their customers may also face the same problem of internal control, some customers without the legal person status, even in this case the blind foreign

24、credit sales, even if the formation of creditors rights, the creditors rights companies often also a dummy eat rhizoma coptidis, are suffering.(3) the debtor objective reasons cause it cannot fulfill its obligations1. The debtor in hot water because of force majeure.This refers to the debtor due to

25、the factors of force majeure or accidents and fall into the predicament of the huge financial or business cannot extricate oneself. At this point, although the debtor concerned to pay, but has been sucked, and this kind of situation is both creditors and debtors cannot be predicted accurately and in

26、 time, therefore, can be said to be the result of a kind of helpless.2. The debtor due to investment or business environment change and unable to repay.In addition to the above caused by force majeure or accidents caused by the debtor is unable to repay debts, there is a kind of situation is due to

27、the obligor investment management in the process of law or market such as objective environment has greatly changed and has a significant adverse impact on the debtor, cause the debtor is unable to repay debts, so that the extent of the obligees right became bad debts, sometimes this kind of circums

28、tance is predictable, but still with certain objectivity and the uncertainty.(4) social factorsRelated legal system imperfect, credit system construction lag, the constraints of the enterprise is not strict in the enterprises under the condition of repeated reminders is invalid, often resort to the

29、law but in the end will appear even win cannot withdraw money, some people avoid debt obligation and bribe court personnel in our country credit regulatory scope is narrow, balance enterprise is difficult to accurately grasp the enterprises credit level.Under the market economy, the state in regulat

30、ing the economy will inevitably impact on business activity in enterprise in raising money, the commercial Banks to reduce non-performing loans, increased the loan management, enterprises financing difficult phenomenon, cash flow difficulties, enterprises to expand production, loss of profits, will

31、eventually lose solvency false auditing reports issued by certified public accountants, blinded by creditors enterprise accounting firm when there is a significant correlation with auditees can affect the independence of the audit in the audit process, the misrepresentation of financial problems, in

32、appropriate audit report issued, to creditors to cause the appearance of good operating performance, thus to relax the enterprise should be vigilant against the debtor.(5) the corresponding gap exists on the enterprise internal management system.Many enterprises is no sure professional institutions

33、and professional personnel to a risk management of accounts receivable and monitoring, it can say, the daily accounts receivable didnt even get the normal operation of the corresponding security, in the end, will certainly make some arrears cant get the corresponding recycling and recovery, so that

34、more or less will eventually make their own risk and loss increase and increase the pressure. In addition, many enterprise sales performance targets are also dont have the persuasive power and authority to a great extent. For example, although there are a lot of enterprises emphasize occupy the mark

35、et, occupy the market, and make out an invoice with a sales delivery to reflect the sales performance of department, for the balance of the delivery after make out an invoice and does not require corresponding delivery personnel in charge of make out an invoice to the end, in the end, is bound to ma

36、ke most should draw back the money to get big and product accumulated for the development of enterprise operation, is actually very bad, so, will no doubt greatly increase the enterprises bad loans. And all enterprises, for the performance of the enterprise operator, only pay attention to meet the t

37、arget of the enterprise operator, attaches great importance to the high sales and excess profit targets, for I am in the office during the period of bad debt losses on accounts receivable is not enough to manage and understanding, which is one of the reasons for bad breeding. But, after all, these a

38、re due to enterprises in the management system of the heart.Second, the negative impact of the bad debts for the enterprise, and loss(a) the negative impact of the bad debts for the enterpriseFor creditors, seriously affect the companys cash recycling, lead to capital chain rupture, and have to adop

39、t other means high cost of financing for working capitalFor the debtor, faces considerable reimbursement pressure, affect the enterprises credit rating and reputation, for the following loan financing set an invisible barrier, increased the difficulty of financing, the future development of the ente

40、rprise is bound to produce adverse effect. (2) the confirmation of bad loans.From the current enterprise accounting system for sales to confirm the definition of its implementation, must have a product, service and can offer money collected or obtain the credentials of the price of the charge at the

41、 same time the two conditions to confirm the realization of sales income. Confirm this is just a general sense revenues, and substantial income is generated in enterprise production and business operation activities of earnings, is the enterprise selling goods, providing labor services, and provide

42、others to use the assets of the enterprise or occurring in the course of the inflows of cash or cash equivalents of an impending or the repayment of the debt, namely income in cash inflows or the repayment of the debt as the prerequisite, ultimately no cash inflows or the repayment of the debt is no

43、 income. As the outstanding receivable accounts receivable sales revenue, tax excluded in price and various acting mat fee when the various problems, will produce cant recover in whole or in part, this time, neither the cash inflow, did not pay off debt, there is only losses, is a kind of pure cash

44、outflows. So in order to obtain the credentials of the price of the charging current enterprise accounting system as a condition of revenue recognition is based on the basis of the assumption, the assumption price can accept division.The current enterprise accounting system both in the general sense

45、, affirm income, namely for as long as sales of goods or services meet the former two conditions can affirm income in accordance with the accrual system, but from the income of the substance, because of bad debts and cannot take back the sales revenue and accounts receivable contains no implementati

46、on, therefore, for bad debts and there is mounting evidence that cannot be retrieved included in the sales revenue, accounts receivable should be written in the current sales revenue, rather than as specified in the present enterprise accounting system included in the management fees, because the re

47、venues and expenses are two different concepts, and various circulation taxes are confirmed in the current tax law is income tax as the object, to be recognized as income of sales to collect all kinds of turnover tax. To cant recover the sales income should be taxed, virtually also increased the bur

48、den of the enterprise.Three control measures, prevention of bad debts(a) to establish and perfect the system of management and supervisionEnterprises should establish a perfect system, manage the accounts receivable. First of all, to clear the credit policy, to sell on credit cost estimate before se

49、ll on credit, establish accounts receivable system, establish the credit system according to the other side of the credit degree, add the content of the credit responsibility in cooperation contract, if one party breach of contract, need to assume legal responsibility, if ask mores credit, along wit

50、h the sales contract and if the other party can sign the word enterprise since no time to repay debt, enterprises have the right to take back goods to reduce losses. Second, add hong woven inch plunge into free time sequence credit transactions, the rights of authorized staff to make clear rules, sp

51、ecifically authorized personnels responsibility, right and obligation, to sell on credit activities should have at least two or more authorized personnel agency, if the amount is larger, also need to by the department for examination and approval. Again, set up a sound system of sales monitoring, sm

52、all but will supervise the early stage of the credit will do to sell on credit monitoring during and after the selling on credit behavior.(2) the payment of strict control of the creditPayment of credit risk is very big but many companies are willing to adopt this way of credit because of its simple

53、 right terrier, especially suitable for the economic intercourse more frequently ask use of enterprise, in order to reduce the risk of bad debts, should strictly control the payment of the credit. Payment of enterprises in the use of credit, to review and control of customer credit, management of th

54、e credit process strictly use checking accounts receivable reconciliation system clear reconciliation basis, in addition to the contract constraint, should also be clear reimbursement deadline and default responsibility.(3) perfect the internal control systemI found in the survey of a company, the c

55、ompany did some to be desired in terms of internal control, the main performance is not specific in financial post division of labor, everyone in their work without a clear understanding of, dont even know what is your job, accounting personnel lived a life when a day monk bump a day clock. Is for t

56、he enforcement of regulations, in dragon beer beverage co., LTD., the duties of the managers is specified for payment of duties.From this perspective, to make the rules and regulations in the manufacturing enterprises to implement the bottom go to, must be supplemented by another set of rewards and

57、punishments measures, I think, is the most feasible for financial personnel and management personnel to implement linked to personal salary and development prospect of additional debt, so that enterprise managers and workers have a teaser, also have the pressure, will naturally follow chapter to ear

58、nestly perform their duties.Above is in accordance with the relevant knowledge of taiyuan tianlong beer beverage co., LTD., the generation of bad loans have given some control measures in advance, if it can taiyuan tianlong beer beverage co., LTD., the creditors rights receivable it a problem to deal with, so, maybe people can still be seen today truck lines of people use spectacle and on street corners and remaining the echo of the laugh, the hometown of beer drinking. Today, although the dragon still continue to produce beer beverage co., LTD, it is a l