腾飞公司应收账款管理问题研究

腾飞公司应收账款管理问题研究
摘要
应收帐款是企业营运资金管理的重要环节，在激烈竞争的市场经济中，正确运用赊销，加强应收帐款的管理显得非常重要。应收帐款的管理对于一个企业来说是至关重要的，它关系到企业的资金是不是能顺畅流通。本文主要探讨了“腾飞公司”的目前应收帐款管理中存在的一些问题，并就如何加强应收帐款提出了自己的建议。首先介绍了“腾飞公司”的成长过程及应收账款中存在的问题：一是企业并没有树立正确的应收帐款管理目标，片面追求利润最大化，而忽视了企业的现金流；二是没有应收账款管理的责任部门；三是对应收帐款的会计监督相当薄弱；四是企业未对应收账款按风险程度进行信用管理。
针对上述问题，本文采用案例分析法，从“腾飞公司”的问题中归纳出目前我国中小企业中应收账款存在的共性问题并提出了七个改进对策：一是事先制定合理的应收帐款余额，实行应收帐款的计划管理；二是实行应收帐款的责任管理，作到每一笔应收帐款都有人负责；三是建立完善的应收帐款坏帐准备制度；四是对客户的信用进行评估，确定赊销规模。五是发挥会计的基督职能，辅助应收帐款的回收；六是进行积极的收款政策和风险转移机制。七是实行科学的合同管理，用法律保护自己的合法权益！最后根据以上改进对策达到提高中小企业应收账款的质量的目的，提高应收账款的管理。

关键词：应收帐款；管理制度；风险；收款政策
ABSTRACT
Working capital is accounts receivable management companies an important link in the highly competitive market economy, the correct use of credit, strengthening the management of accounts receivable it is very important. Accounts receivable for the management of an enterprise is vital, it has a bearing on the enterprise funds are not able to flow smoothly. This paper on the "Tengfei companies," the current accounts receivable management of a number of issues and on how to strengthen their accounts receivable to the proposal. First introduced the "Tengfei companies," the growth process and accounts receivable in the existing problems: First, enterprises do not have a correct accounts receivable management objectives, one-sided pursuit of maximum profits, while ignoring the company's cash flow; two Accounts receivable management is not the responsibility of departments; three of the accounts receivable accounting oversight is weak; Fourth, it is not business accounts receivable by the extent of credit risk management.
For a reference to the issue, the paper used case studies, from the "Tengfei company," summed up the issue of China's SMEs in accounts receivable and the common problems grow seven to improve responses: First, develop a reasonable advance receivable The balance of accounts, accounts receivable implementation of the programme management and the other is the responsibility of implementing the management of accounts receivable, accounts receivable have done for each of the persons responsible for the establishment of three is the perfect preparation for bad debt accounts receivable system ; Four of the customer's credit assessment to determine the scale of credit. The fifth is to play the accounting functions of the Christ, support the recovery of accounts receivable; six of the receivables is a positive policy and risk transfer mechanisms. Seventh, the implementation of the scientific contract management, legal protection of their legitimate rights and interests! Finally the light of the above improvement measures to improve the quality of SMEs accounts receivable the purpose of improving the management of accounts receivable.

Key words: accounts receivable; management system; risk; receivables policy

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