企业应收账款的现状与对策研究

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摘要：随着市场经济制度的不断完善，对企业的要求逐渐提高，这就要求企业必须加强自身的管理，完善自身内部资金管理制度，无可非议，应收账款的管理此刻起着举足轻重的作用，为了更好的发现存在的弊端，所以分析管理应收账款和控制应收账款需要不间断的进行实施，然后制定解决问题的办法。与此同时，加强应收账款的管理使得企业坏账得以减少，内部资金的周转得以顺畅，把握经济命脉，从而在市场激烈的竞争中不至于处于尴尬的位置，为企业长远发展与壮大的车轮增添一副高效润滑剂。本文结合青岛海尔股份公司应收账款的几项指标对以上内容进行了进一步说明，更好的反映应收账款的重要性。54845

毕业论文关键词：应收账款，借用政策，指标分析

Abstract： With the constant improvement of market economic system, the requirement of enterprise is gradually improved，all of this requires that enterprises must strengthen their own management , improve the system of internal fund management and in among of them, the management of accounts receivable plays an important role in it. So it is important to analysis and control daily operation of the enterprise receivables management, and finds the problem in time, as soon as possible to take the measures to solve the problem. At the same time, strengthening the management of accounts receivable has effect on reducing bad debts, making enterprise internal cash flow to smooth, and grasping the economic lifeline, which can help enterprises be not in the fierce market competition in the awkward position. All above are good for the long-term development of enterprises and add a pair of efficient lubricant for its expanding wheel. In this paper, several indexes of accounts receivable are used to reflect the importance of receivables well, and for further explanation to the above content with Qingdao Haier joint-stock company.

Key words: accounts receivable, policy, index analysis

1 引言 4

1.1 应收账款定义综述 4

1.2 应收账款的四个特点 4

2 应收账款的现状 5

2.1 过于追求收入指标 5

2.2 缺乏好的内部管理 5

2.3 缺失对坏账准备金的关注 5

2.4 企业赊销机制不健全 6

2.5 催收手段缺乏 6

3 加强应收账款管理的建议 6

3.1 控制应收账款赊销额度 6

3.2 注重日常内部管理 7

3.3 留足坏账准备金 7

3.4 完善信用政策赊销机制 7

3.5 完善企业催收体制 8

4 案例：青岛海尔股份有限公司应收账款管理 8

4.1 青岛海尔股份有限公司简述 8

4.2 青岛海尔股份有限公司应收账款评价指标分析 8

结论 10

参考文献 11

致谢 12

1 引言

1.1 应收账款定义综述

应收账款，简而言之就是自己应该收回却还未收回的货款，它包含了两层意思，一是别人本生欠自己的钱，二是自己借给别人的钱，针对第一种情况，往往是因为企业出售产品和提供服务产生的，它是应收账款主要组成部分，也是坏账产生的主要原因。而第二种情况，比较简单，一般都会有借款信用作为保证，往往容易被收回，不会产生太多坏账。