浅析当前应收账款管理中存在问题和对策.doc

浅析当前应收账款管理中存在的问题和对策
[摘要]
随着我国市场经济的发展,商业信用的日益推广,以赊销方法留住老客户和吸引新客户已成为企业营销的重要手段,导致应收账款占企业流动资产的比重也越来越大,与此同时应收账款拖欠已成为目前很多企业被拖垮的重要原因之一。如何处理好应收账款的管理已成为现代企业财务管理的重要内容之一。本文分析如何充分发挥应收账款的积极作用,降低应收账款的风险和成本,并提出了企业加强应收账款管理的对策。
[关键词]应收账款信用政策财务管理
目录
一、应收账款的定义及特点·················································1
二、我国应收账款管理现状··················································1
(一)信用销售前资信评估薄弱,缺乏规范程序···································1
(二)内部管理机制不健全············································1
(三)财务部门监管薄弱············································2
(四)应收账款管理缺少有效跟踪控制制度·······························2
三、应收账款产生的原因分析···············································2
(一)制度不规范·····················································2
(二)人为因素·························································3
(三)市场因素························································3
四、解决企业应收账款管理中出现的问题可采用的对策
····························4
(一)严格执行制定的信用政策和评估制度·······································4
(二)建立合理的内部管理机制·············································4
(三)加强财务部门监管················································4
(四)采用合理的清对和催收办法,做好事后控制································5
五、结语····························································5
六、参考文献·······················································6
一、应收账款的定义及特点
应收账款可以被分为广义和狭义两种解释。广义的应收账款,指公司所有的债权资产,包括对个人、公司及其它债务人,所有的货币请求权。因此广义的应收账款,又称为应收款项。至于狭义的应收账款,通常是指由于主营业务产品的销售或提供劳务,依据信用基础所发生的债权。因此,狭义的应收账款,专指因公司赊销所产生应收未收的账款。应收账款和赊销是紧密联系在一起的,要准确理解应收账款,首先需要了解赊销。所谓赊销,正式的叫法应当是信用销售,它是指以信用为基础的销售。在赊销过程中,卖方先提供产品或服务给买方,买方根据双方协议在日后规定的时期一次性或分期将款付清。赊销对于买方的好处是显而易见的,一是可以缓解短期内的现金压力,二是日后一旦产品或服务出现问题处理时会掌握主动。然而对于卖方来说赊销的目的只有两个,一是扩大或维持销售,二是消化库存。卖方在通过赊销扩大销售或消化库存时有一个直接的副产品就是应收账款,这笔本来应当在卖方账户的资金需要或短或长的时间才能收到,也可能由于各种原因根本就收不到。所以应收账款应按照扣除坏账准备后的净额入账,以便反映其净变现的价值。它具有以下特点: 
1.  应收账款是一种商业信用。 
2. 应收账款是由于企业与外单位之间,由于产品销售和劳务提供而产生的。 
3. 企业产生应收账款,一般表明产品销售和劳务提供过程已完成。 
4. 应收账款按实际发生的金额记账。 
5. 应收账款是指流动资产性质的债权。 
二、我国应收账款管理现状
随着我国市场经济体制的逐步建立,企业之间的竞争日益激烈,应收账款作为企业营运资金管理的一项重要内容,应收账款管理直接影响企业营运