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1、.....SimplediscussionontheproblemsexistedintheenterprisereceivablesmanagementandcountermeasuresZhongGengmingZhejiangGongshangUniversity,HangzhouCollegeofCommerceAbstract:Asoneofthemostimportantassetsfortheenterprise,theextremelyappropriatemanagementofthereceivableswilldirectlyinfluenceth
2、edevelopmentoftheenterprise.Andwiththedevelopmentofthemarketeconomy,thebusinesscreditisreleasedthereout,leadingtotherapidincreaseofthereceivableseveryyear,whichhasbecomeamainrestrainingfactoronrealizationofthereproductionandlong-termdevelopmentfortheenterprise.Thisarticleindicatesthereas
3、onfortheexistenceoftheproblemsbyvirtueoftheanalysisontheproblemsexistedinthereceivablesmanagementfortheenterprise,furtherproposingthecorrespondingcountermeasuresforperfectionofthemanagementsystem,toexpectthatitwillhaveaneffectivepromotionimpactonthedevelopmentoftheenterprise.Keywords:ent
4、erprisereceivables;managementproblems;productionandoperationresponsibilitysystem;countermeasuresThereceivablesreferstotheamountwhichshallbechargedbytheenterprisefromthepurchasingunitortheunitacceptingthelaborserviceduetotherelevantbusiness,andthespecificbusinessincludesthesalesofthegoods
5、andmaterials,etc.orprovisionofthelaborservice,etc.,belongingtothescopeoftheenterprisecreditor'srights.Thereisalwaysapartofthenon-recoverableaccountsexistingintheenterprisereceivables,whichleadstothelossofthebaddebt.However,throughthecomprehensiveanalysisonthesurvey,itfoundthatcreditsales
6、isnotthemainreasononformingthedoubtfuldebtsanddeaddebtsforsomeenterprises,whichismainlyduetotheexistenceofmanyloopholesonthemanagementoftheenterprise,andeventheoccurrenceofthesubjectiveviolationofrulesanddisciplineandderelictionofduty,etc.,asaresult,therearemanydoubtfuldebtsandbaddebtsfo
7、rmed,whichwillleadtothedifficultcapitalturnoverfortheenterprise,meanwhile,leadingtotheinauthenticaccountinginformationoccurredintheenterprise,anditmayevenmaketheenterprisesuffertheheavyloss.Therefore,it’snecessarytostudyingthecountermeasuresonstrengtheningthemanagementand
