企业应收账款管理的问题研究——以宁波品木公司为例摘 要随着我国加入 WTO 国际贸易组织，由消费者主导的买方市场进一步形成,这对企业来说,既是机遇又是挑战。企业为了提高其竞争力以及魅力，扩大市场份额，信用销售成为企业竞争的主要手段,与此同时，其"孪生姐妹"应收账款也成为企业发展的必然产物。而且随着市场经济的发展,应收账款也会随着企业的规模增大而增大。但如果应收账款的数额超过了企业的承受范围，就势必会影响到企业的长期健康发展，显然应收账款的管理工作不允许我们淡漠和轻视。本文先介绍了应收账款的基本理论，如：基本概念、形成原因以及评价方法，然后结合具体案例-宁波品木有限公司，计算了其应收账款周转率，应收账款的账龄，应收账款占流动资产和营业收入的比例等指标，分析出了目前多数企业在应收账款管理方面均存在的：内控机制不完善，信用管理意识薄弱，信息化程度低等问题。最后结合存在的具体问题，相对应的提出了一些笔者不成熟的看法和建议，包括：完善内控体系，加强信用管理意识，提高文化素质和信息化水平等。希望对企业经营管理有所帮助。关键词：企业竞争，应收账款，管理目标IResearch on the Problem of Industry Receivables Management——Taking Ningbo Pinmu Company as an ExampleAbstractWith China's entry into the WTO, the buyer's market dominated by consumers has further formed, which is both an opportunity and a challenge for enterprises. In order to improve their competitiveness and charm, expand market share, credit sales have become the main means of competition. At the same time, its "twin sister" accounts receivable has become an inevitable product of enterprise development. And with the development of market economy, accounts receivable will also increase with the scale of enterprises. But if the amount of accounts receivable exceeds the enterprise's bearing range, it will inevitably affect the long-term healthy development of enterprises. Obviously, the management of accounts receivable does not allow us to be indifferent and contemptuous.This paper first introduces the...
