企业应收账款的管理研究2摘 要: 近些年来，由于我国市场经济的迅猛发展，企业商业信用的过渡扩展，导致大中小各种企业的应收账款比例不断增大，形成呆账坏账的情况日益严重。企业应收账款的沉淀，使其资产实际质量降低，严重影响了企业资金的流转和经济的正常运行。作为影响企业财务状况的重要因素之一，应收账款管理是企业管理的重中之重。本文主张对应收账款进行科学分类，实施重点管理制度；加强应收账款的事前、事中、事后控制，健全应收账款管理制度；加强应收账款的日常管理，落实应收账款收款责任；建立完善的应收账款坏账准备机制，提高坏账准备提取比例；政府应完善对企业信用等级信息披露制度，提高应收账款债务链条；加强应收账款的日常监督，能够在赊销业务发生后，有效地减少坏账发生的概率。企业通过制定并实施有效的应收账款管理策略，最终实现价值最大化的目标。
关键词：应收账款 控制机制 信用体系
Abstract: In recent years, as our country the rapid development of market economy, the transition of the commercial credit expansion, leading to various enterprise accounts receivable increasing, and form the occurring of bad situation becomes more and more serious and enterprise turnover funds is shortage. And these accounts receivable become bad loans, make enterprise assets actual quality decreased and impact on the enterprise capital flow and the normal operation of the economy seriously. Affecting the enterprise financial status as one of the important factors, the management of accounts receivable in enterprise is the most important. To accounts receivable for scientific classification, implement key management system; Strengthen the accounts receivable before, during and after the event, control, make the accounts receivable management system prefectly; Set up a perfect accounts receivable the provision for mechanism, improve the provision for extraction scale; The government should be perfect for enterprise credit rating information disclosure system and improve the accounts receivable debt chain strengthen accounts receivable daily supervision, to sell on credit business happens, effectively reduce the probability of occurrence in a bad loans. Through the formulation and implementation of effective accounts receivable management strategy, and finally realize the maximization of enterprise value goal.
Key words : accounts receivable ; control mechanism ; credit system
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