企业应收账款管理研究2

摘    要

当前，在市场经济迅猛发展，市场竞争日益激烈的形势下，企业为了自我生存和发展，采用赊销手段来扩大产品的销售规模和市场的占有份额，减少库存，降低存货风险管理开支。但赊销也使企业的应收账款金额迅速增大，不良资产增加，使企业的流动资金减少，费用支出增大，经营风险增加。同时，企业还必须承担呆帐的风险。因此，正确应用赊销，加强应收账款的管理显得非常重要。本文首先探讨了应收账款管理的必要性，然后对应收账款的现状及其存在的问题进行了分析和研究；最后，根据应收账款管理存在的问题，提出了相应建议与措施。

关键词:应收账款管理；赊销决策；企业管理

Abstract

Presently, with the market economy quickly and drastic development, and the intensive competition, for self-survival and development, enterprise uses the selling on credit method to expand the scale of sales and the hold shares of the market, reduce the stock and the goods expenditure in stock risk management. But selling on credit also causes the enterprise the receivable account funds amount rapidly to increase, increases enterprises management risk and the expenses, makes the enterprise’s bad asset increase, and causes the enterprise’s liquid asset to decrease. At the same time, the enterprise also must accept the bad debt the risk. So，it is very important to uses the selling on credit method correctly and strengthen management of account receivable. First of all, this article explores the necessity of our country’s account receivable management. Secondly, proposes the existence questions of our country’s account receivable management. At last, according to the existence questions of account receivable management, analyze the causes and to propose recommendations and measures.

Key Words: Account receivable management; Credit method; Corporate management
 

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