I企业应收账款存在问题及对策研究摘 要 在激烈竞争地市场环境下，为了提高销售收入，企业选择赊销的方式来促进销售，然而由于赊销制度以及应收账款管理上的缺失，导致企业应收账款在流动资产中存在比例过重的现象，加上企业的催收制度不够成熟，致使应收账款不易收回，以致大量的呆账和坏账的出现，极大地影响了企业的正常经营，激化了企业风险与收益的矛盾。本文根据应收账款存在的主要问题，即应收账款的周转天数长，导致资金难以回笼。 应收账款在企业的流动资产占比过重，影响企业资金周转、信用政策太宽松、企业催收工作不理想。以及应收账款的日常中没有妥善管理等问题。并针对这些问题提出了缩短应收账款回收周期，完善催收制度、加强应收账款总额控制，并缩减应收账款的份额、强化企业对内部信用制度的管理，降低信用风险、制定合理的绩效考核制度，强化应收账款的日常管理等措施。关键词：应收账款；对策；信用风险；存货周转率IIEnterprise Accounts Receivable Problems and PountermeasuresAbstractIn the fierce competition in the market environment, in order to improve the sales revenue, enterprises choose the way of credit sale to promote sales. However, due to the lack of credit sale system and the management of accounts Receivable, the proportion of accounts Receivable in the current assets of enterprises is too heavy. In addition, the collection system of enterprises is not mature enough, which makes accounts Receivable difficult to recover, resulting in a large number of bad debts The emergence of bad debts and bad debts has greatly affected the normal operation of enterprises and intensified the contradiction between risks and benefits of enterprises.According to the main problems existing in accounts Receivable, that is, the long turnover days of accounts Receivable make it difficult to collect funds. The proportion of accounts Receivable in the current assets of enterprises is too heavy, which affects the capital turnover of enterprises, the credit policy is ...
