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1、浅析企业应收账款管理问题与对策［扌商要］应收账款是企业因对外销售商品、产品、提供劳务等经营活动而应向客户收取的款项。随着市场经济的发展以及商业信用的普遍推广，近年来不仅我国，全世界企业都存在着应收账款难以收回的情况，而我国企业应收账款总量更是逐年递增，形成呆账坏账的情况H益严重。本文从应收账款的源头入手，以泉州宏城建材公司为案例，结合我国企业应收账款的现状及管理措施，分析其形成的原因，力求从中找到关键的突破口。主要思考在面对应收账款不能及时收冋，导致资金使用率下降并增加管理成本，改变了赊销行为初衷的情况下，要如何在赊销产牛的收益与应收账款两
2、者间找到平衡点并使企业健康持续发展的管理问题。重点讲述了事前事后应收账款的管理对策，事前要求企业加强内部控制、制定合理的信用政策，明确应收账款的管理职责，重视法律依据，认真作好赊销对象的资信调查和风险担保，争取每笔业务签订保证函（协议、合同），同时不可盲目追求销量，应正视企业自身的现销能力；事后从冋收技巧及风险防范着手来分析如何减少应收账款带来的风险，试图形成坚硬的盾牌，让应收账款的风险不再困扰我国企业的持续发展。［关键字］应收账款管理赊销控制风险防范ProblemsandCourttermeasuresofreceivablesmanag
3、ementinEnterprises[Abstract]Accountsreceivableistheenterprisebecauseofexternalsalesofgoods,products,providingservicessuchasbusinessactivitiesandshouldbechargedtotheclientmoney・Withthedevelopmentofmarketeconomyandthegeneralpromotionofcommercialcredit,notonlyinourcountryinre
4、centyears,theenterprisesallovertheworldthereareaccountsreceivabletoberecovered,butourcountryenterpriseaccountsreceivableamountisincreasingyearbyyear,theformationofbaddebtssituationisbecomingmoreandmoreserious・Thisarticlefromtheaccountsreceivableshouldbethesourcetostart,tak
5、ingQuanzhouHongchengbuildingmaterialscompanyasacase,unifiesourcountryenterpriseshallpresentsituationandmanagementmeasuresofaccountsreceivable,andanalyzesthereasons,andtriestofindthekeybreakthrough・Themainconsiderationsinthefaceofaccountsreceivablecan'trecoverintime,leading
6、totheuseoffundsratedecreasesandincreasesthecostofmanagement,changethecreditbehaviorintentionthecase,howthecreditgeneratingrevenueandaccountsreceivablebetweenthetwotofindthebalancepointandmaketheenterprisehealthsustaineddevelopmentmanagementproblems.Focusonthemanagementofac
7、countsreceivablewithcountermeasurestominister,exanterequiresenterprisestostrengtheninternalcontrol,formulateareasonablecreditpolicy,clearaccountsreceivablemanagementresponsibilities,payattentiontothelegalbasis,creditinvestigationandriskguaranteeconscientiouslydocreditobjec
8、t,foreachbusinesssignedaletterofguarantee(agreement,contract),whilenotblindpursuitofsales
