应收账款的管理研究

内容摘要····························································1

一、应收账款概述 ··················································2

二、应收账款管理形成的原因···········································2

1.根据我国企业应收账款占流动资金的比重·························2

2.企业自身的问题················································3

3.信用销售前资信评估············································3

4.商业竞争······················································3

5.销售和收款的时间差········································3

三、应收账款管理方法··············································3

1.建立专门的信用管理机构········································3

2.建立客户动态资源管理系统······································4

3.建立应收账款的监控体系······································4

（1）赊销发生监控···········································4

（2）财务部门对应收账款的分析管理·····························4

（3）信用部门和销售部门进行应收账款跟踪管理服务···············5

（4）发挥内部审计的监督作用···································5

 （5）建立应收账款催款方案·····································5

四、结论··························································· 6

参考文献·························································7

内 容 摘 要

 应收账款是每个企业进行生产经营活动，商品与劳务赊销的产物，是企业以信用方式对外销售商品、提供劳务等所形成的尚未收回的被购货单位、接受劳务单位所占用的本企业的资金，属于商业信用的一种形式。企业为了扩大产品销路，提高产品销售收入，或多或少，都有一定的商品赊销，商品的赊销也就形成了应收账款，增加了企业经营的风险。企业的信用政策是企业管理的核心内容，它直

接影响着企业的销售目标以及财务目标能否实现，而且市场经济是信用经济，信用市场是市场经济赖以存在和发展的基础，企业建立良好的社会信用秩序是社会主义市场经济的必然要求。信用政策的好坏直接关系到应收账款的回收，从而影响企业资产的优良状况，进而影响企业的财务风险。企业制定良好的信用政策能降低交易成本和融资成本，保证竞争行为的有序开展，提高社会资源的配置效率，当前我国绝大多数企业都面临“销售难、收款更难”的双重困境。信用风险和信用管理问题越来越成为影响和制约我国企业发展的一个突出问题。世界级企业的实际操作方法已经证明，建立一套切合公司实际需要的信用政策体系能够有效地减少公司的呆帐、坏帐，为企业在不断地发展中取得更大的经济效益奠定了基础

。因此，企业必须采取切实可行的措施，制定合理有效的管理方法，做好应收账款的事先预防、监督回收等管理工作，以保证应收账款的合理占用水平和收款安全，尽可能减少坏账损失，降低企业经营风险。企业应当如何控制应收账款，避免坏账，造成不必要的损失。