留學會計學作業：企業應收賬款的管理研究

Accounts receivable is an enterprise in the daily course of business from selling goods, services, and other services to purchase units or units receiving receivable or received payments on behalf of the transport fees and so on. Its essence is corporate credit products due to the formation of the product. Accounts receivable is the enterprise an important part of current assets, how safe and effective management of accounts receivable to strengthen, to improve the utilization of enterprise funds, reduce business risk has very important significance.
應收賬款是指企業在日常的經營過程中因銷售商品、提供勞務等向購貨單位或接受勞務的單位收取的賬款或代墊的運雜費等。其實質是企業因賒銷產品而形成的產物。應收賬款是企業流動資產的重要組成部分，如何安全、有效的加強應收賬款管理，對提高企業資金使用率、降低企業經營風險具有十分重要的意義。

First, the status of accounts receivable management business
一、 企業應收賬款管理的現狀

(A) Current assets Accounts receivable in the enterprise a larger proportion. According to an investigation, Chinese enterprises accounted for liquidity receivables accounted for more than 50%, far higher than the level of developed countries. Payment arrears between enterprises, resulting in high risk debtors have become a common phenomenon in the economic operation. Receivables are past due and even become bad debts generally as enterprise management problems, and limit corporate cash flow, hinder business expanded reproduction.
(一)應收賬款在企業流動資產中占較大比重。根據有關部門調查，我國企業應收賬款占流動資金的比重為50％以上，遠遠高于發達國家的水平。企業之間相互拖欠貨款，造成應收賬款居高不下風險，已成為經濟運行中的普遍現象。應收賬款的逾期甚至成為壞賬通常成為企業管理中的難題，且限制企業現金的流通、阻礙企業的擴大再生產。

(Two) the total corporate receivables was gradually rising trend. According to statistics, Shanghai Stock Exchange listed companies as of August 2009 the receivables 3,594.6 billion yuan, increased 23.63% over the previous year. These conditions have seriously affected the mobility of corporate assets, resulting in a serious shortage of enterprise funds, is extremely unfavorable to the continued development of enterprises, thus restricting our accounts receivable has become the survival and development of enterprises is an important factor.
（二）企業應收賬款總量呈逐年增長態勢。據統計數據顯示，上海證券交易所上市公司截至2009年8月的應收賬款為3，594.6億元，比上年同期增加23．63％。這些狀況已嚴重影響到企業資產的流動性，造成企業資金的嚴重短缺，極不利于企業的繼續發展，因此應收賬款已經成為制約我國企業生存和發展的一個重要因素。

(Three) business managers lack awareness of financial operations and concepts. No part of business managers of existing resources and funding for effective configuration and scheduling, so that enterprises generated a lot of accounts receivable, and are not actively managed from the perspective of enhancing cleanup receivables, resulting in a large number of long-term funds stranded outside, affecting the normal production and business activities efficient use of funds.
Second, the reasons for the formation Accounts Receivable


(A) there is a buyer's market is a prerequisite for accounts receivable
Because the risk of an increasingly competitive market, businesses in order to expand sales and improve competitiveness, increase profits, based on the use of commercial credit based on the credit to boost sales. The greater the amount of accounts receivable enterprise, its exposure to the risk of bad debt losses will be higher. While credit can reduce inventory, reduce inventory risk and management expenses. But because of credit and tremendous financial risk and the high cost of capital is unexpected enterprises papers net.


(Two) business accounts receivable management system is not perfect
First, enterprises lack receivables management system. Some enterprises lack receivables management rules and regulations, or to establish a corresponding system though, but it does not play by the rules, the sales department and finance department can not be timely communication, sales and accounting aspects of detachment, resulting in corporate accounts receivable high.


Second, risk, corporate sales incentive mechanism is not perfect. Some enterprises in order to mobilize the enthusiasm of sales personnel, sales personnel salaries will only work with the sales linked to, and did not include the recovery of receivables assessment system. So sales staff in order to complete the work assignments, are only interested in the level of sales, resulting in a significant increase in accounts receivable.
Again, the performance evaluation mechanism unscientific. The sales staff to pursue individual results of accounts receivable, companies do not establish effective measures to require departments and dealership personnel solely responsible for the recovery, resulting in a large number of debtors deposited, giving business to carry a heavy burden.


(Four) the daily management of accounts receivable is not detailed
Most enterprise receivables management lagging behind. After receivables management did not do anything, but let it hang in the account, not its ability to close the present analysis, only to find that the receivable is overdue risk, only passive collection, resulting in a trade receivables piled eventually affect the normal production and operation, and even the threat of bankruptcy to the enterprise.


Third, measures to strengthen the management of accounts receivable


(A) enhance risk awareness of decision-makers
Business decision-makers should enhance risk awareness receivable, accounts receivable try to bring to the enterprise cost control in the minimum range. Decision-makers in the formulation of marketing policies, you should not blindly pursue the maximization of sales, taking into account receivable arising from the costs, expenses and risks, develop a reasonable marketing policies and incentive system, in order to avoid or reduce shall receivable losses caused to the enterprise network papers.
(Two) greatly enhance the competitiveness of products
1, to strengthen product market research, production of marketable products. Enterprises must first strengthen the market research, the timely development of new products, production of marketable products risks, so that production with greater flexibility, lower costs, higher service levels. In addition, corporate customers should choose the destination, select those credit quality is good, deadbeat customers less likely to reduce funds in accounts receivable on the occupation, thereby enhancing economic efficiency of enterprises.


2, improving product technology content, reduce product cost. The development trend of modern science and technology, modernization of equipment and products required to achieve modernization, to develop high precision products, participate in international competition. Enterprises through process design, product performance, product life, sales techniques, service providers, etc., to improve the competitiveness of products and services, thereby expanding the product's sales.


(Three) to strengthen management of accounts receivable system
Credit accounts receivable management system policy is a major component of risk, corporate accounts receivable management focus is to operate according to the actual situation and the customer's credit situation to develop a reasonable credit policy. Strengthen credit management to establish a reasonable credit policy should focus on dealing with the following aspects:


1, the establishment of the credit department, build customer credit information file. Stored centrally and update customer information, information should include business contacts with major customers historical data, there are basic customer information, banks and other financial institutions have published a number of credit rating, business license, credit reports, contracts or orders, payment records and correspondence, etc.


2, strict uniform credit policy. From in-house credit standards, credit terms and credit collection policy has formulated three policy papers net. In the credit policy implementation process, on the one hand, we must strictly follow the customer to perform different credit rating credit standards; Meanwhile, according to the dynamic changes of customer credit status at any time to adjust to its line of credit from a dynamic to maintain consistent credit policy implementation sex.


3, the establishment of credit management staff reward and punishment system, through the sale of receivables credit accountability or responsibility manner of credit sales and credit department management functions unified.


(Four) to strengthen the daily management of accounts receivable http://www.mythingswp7.com/kjzy/
Enterprises should focus on the following aspects of the daily management of accounts receivable:


1, to strengthen contract management, customer analysis to track implementation of the contract, to prevent the occurrence of bad debt risk. Understand the risk level of customer payments in a timely manner, is still arrears, corporate credit conditions provided by the user, the user's time payments, etc., according to the actual situation promptly take appropriate countermeasures.


2, check whether the customer credit limit exceeded. Enterprise users are supplied with every credit business, we must check whether the records over credit terms, and pay attention to verify whether the total amount of debt owed by customers exceeded credit limit.


3, analysis of accounts receivable turnover ratio and average collection period, to see whether the funds flowing at normal levels in the evaluation of accounts receivable management achievements and shortcomings, and fix credit terms.


To sum up, strengthen enterprise accounts receivable management is to achieve a virtuous cycle of enterprise funds, and enhance the vitality of an important part of business. Companies should put accounts receivable management as a long-term, institutional task, various measures will be put in place to enable enterprises to maximize the economic benefits of improved.