摘要
应收账款的存在对企业有利也有弊，对企业的生产经营产生了重要的影响。目前，中小企业的应收账款管理为未能满足现在的经济发展要求，在应收账款管理过程中存在着许多问题，本文以桐昌纸业有限公司为例，对公司应收账款存在的问题进行分析，发现企业存在应收账款存在赊销比例逐年上升，总体水平高，周转率低，应收账款占流动资金比例高，回收难，坏账损失多等问题。产生上述问题的主要原因是：管理者整体素质偏低，应收账款管理意识薄弱；销售人员只重视业绩而盲目赊销；没有完善的应收账款管理制度；应收账款日常核算、管理不规范；信用机制不健全使应收账款管理难度大。企业应转变企业的经营观念；提高管理者水平，完善企业内部控制，加强监督；财会人员要及时对账，加大追款力度；建立专门的信用管理机构等改进对策，以完善企业应收账款的管理，促进企业的经济发展。
关键词：应收账款 中小企业 纸业公司 赊销 信用管理
Abstract
Accounted for problems existing in the process of economic development should be the existence of the account receivable of the enterprise advantageous also has the shortcoming of enterprise production and management have important influence. At present, the Dongguan small and medium-sized enterprise accounts receivable management is unable to meet the current requirements, should be in the accounts receivable management exists many problems, this article in Dongguan Tong Chang Paper Co., Ltd. as an example, the company accounts receivable are analyzed. It is found that the enterprise accounts receivable credit sale ratio increased year by year, the overall level is high, the turnover rate is low, accounts receivable liquidity ratio is high, the recovery difficult, bad debt losses. The main reason is: the management of the overall quality is low, accounts receivable Weak management awareness; sales personnel only pay attention to the performance and blind credit; there is no perfect should be accounts receivable management system; accounts receivable daily accounting, management is not standardized; credit mechanism is not perfect that accounts receivable management difficulty is big. Enterprises should change enterprise management idea; to improve management level, improve the enterprise internal control, strengthen supervision; accounting personnel to timely reconciliation and increase after efforts; Improvement Countermeasures of establishing specialized credit management mechanism, to improve the enterprise accounts receivable management and promote the economic development of the enterprise.
Keywords: Accounts receivable SMEs in Dongguan Paper Co
Sell on credit credit management
目 录
一、引言…………………………………………………. 1
（一）选题研究的背景……………………………………. 1
（二）选题研究的意义……………………………………. 1
（二）应收账款对企业的影响………………………………. 2
二、桐昌纸业有限公司应收账款管理的现状…………………. 3
（一）桐昌纸业有限公司应收账款的管理方法………………….. 3
（二）桐昌纸业有限公司应收账款管理存在的问题………………. 4
三、桐昌纸业有限公司应收账款管理存在问题的原因分析…….. 7
（一）管理者整体素质偏低，应收账款管理意识薄弱…………….. 7
（二）销售人员只重视业绩而盲目赊销……………………….. 8
（三）没有完善的应收账款管理制度…………………………. 8
（四）应收账款日常核算、管理不规范……………………….. 9
（五）信用机制不健全使应收账款管理难度大………………….. 9
四、改进桐昌纸业有限公司应收账款管理工作的对策………… 10
（一）提高管理者的管理水平，招收高素质人才……………….. 10
- 转变企业的经营观念……………………………….. 10
（三）完善企业内部控制，加强监督………………………… 11
- 加强应收账款日常管理……………………………… 12
（五）建立专门的信用管理机构……………………………. 13
- 结论………………………………………………… 15
- 参考文献…………………………………………….. 15
致 谢………………………………………………….. 17
