摘 要
近年来，我国的经济体制出现了很大的变化，市场经济制度也被逐渐完善，但是，应收账款逐渐成为企业共同面临的一个问题，其在资产总额中所占的比例在不断的增大，但是目前我国的信用体系不健全，相应的法律法规还未颁布，双效管理应收账款对于一些旅游行企业还做不到，因此，应收账款的回笼成为很多企业不能解决的问题，导致呆账坏账的出现，有些企业甚至出现了债务危机。对于旅游行业来说，应收账款的管理具有重要的现实意义，旅游行业应发挥会计系统控制职能，加强对应收账款坏账管理，加快完善信用管理制度体系，提高法律维权意识，以有效扩大服务市场占有率，增加旅游行业的现金流，提高利润率。应收账款是一种风险较大的资产，因此如何管理好应收账款是旅游行业管理中的一项重要课题。本文主要分析了目前我国旅游行业应收账款管理中存在的若干问题并给出了相应的解决方法和建议。
关键词：旅游行业；信用管理；应收账款管理；坏账准备
Abstract
With the deepening of the economic system reform in our country and the continuous development of the market economic system and perfect, accounts receivable and the proportion of the total enterprise assets in unceasing increase, but at present our country credit system is not sound , the corresponding laws and regulations has not been issued and the travel industry because of will not effective double influence on accounts receivable management, result in accounts receivable has many problems, is not drained in time, the formation of bad loans, cause enterprise financial strain, was in financial crisis. To strengthen the management of accounts receivable in tourism industry is an important task of the tourism industry should play an accounting system control functions, strengthen the management of accounts receivable bad debts, to speed up the perfect credit management system, improve the legal consciousness, to effectively expand the service market share and increase the cash flow of tourism industry, improve profit margins. Accounts receivable is a risky asset, so managing the accounts receivable is an important subject in the management of the travel industry. This paper mainly analyzes some problems existing in the management of accounts receivable in China’s tourism analyzes some problems existing in the management of accounts receivable in China’s tourism industry and gives corresponding solutions and suggestions.
Key Words:Tourism industry;Credit management;Management of accounts receivable;Provision for bad debt
目 录
摘 要·································· I
Abstract································· II
一、绪论·································· 1
（一）研究背景····························· 1
（二）研究目的及意义·························· 1
1.研究目的····························· 1
2.研究意义····························· 2
（三）文献综述····························· 2
1.国外文献综述··························· 2
2.国内文献综述··························· 2
（四）研究的主要内容·························· 3
1.旅游行业····························· 3
2.旅游行业应收账款························· 3
二、旅游行业应收账款管理理论基础······················ 5
（一）应收账款的成本·························· 5
1.应收账款占用资金的资金成本···················· 5
2.应收账款的管理成本························ 5
3.坏账损失成本··························· 5
（二）信用政策····························· 5
1.信用标准····························· 6
2.信用条件····························· 6
3.收款方针····························· 7
4.综合信用政策··························· 7
三、旅游行业应收账款管理存在的问题····················· 8
（一）应收账款管理不善的弊端······················ 8
1.夸大了企业经营成果························ 8
2.对企业营业周期有影响······················· 8
3.降低了企业的资金使用效率····················· 8
4.加速了企业现金流出························ 8
5.增加了应收账款管理过程中的出错概率················ 9
（二）存在的问题···························· 9
1.应收账款管理存在的问题······················ 9
2.信用管理机制存在的问题····················· 10
3.坏账管理及奖惩激励机制存在的问题················ 11
四、旅游行业应收账款管理问题解决对策··················· 12
（一）制定应收账款的信用标准····················· 12
1.信用标准的影响因素······················· 12
2.信用标准的确立························· 12
（二）解决对策···························· 12
1.建立坏账准备制度并及时处理坏账················· 12
2.保存相关证据并完善合同管理··················· 13
3.运用多种催收手段来保护企业利益················· 13
4.制定健全的信用管理机制····················· 13
5.构建完善的内部管理机制····················· 14
6.强化旅游行业管理会计人才队伍建设················ 14
