企业应收账款管理的问题分析及对策探讨  

Problem Analysis and Countermeasure Discussion on Enterprises’Management of Accounts Receivable

作　　者：杨陈钰 王小宁[1] YANG Chen-yu;WANG Xiao-ning(School of Economics and Management,Three Gorges University,Yichang 443002,China)

机构地区：[1]三峡大学经济与管理学院,湖北宜昌443002

出　　处：《江苏航运职业技术学院学报》2023年第2期91-94,共4页Journal of Jiangsu Shipping College

摘　　要：应收账款对企业的现金流有着直接的影响,对于企业可用资源及企业收益也影响颇深。因此,如何管理好应收账款,成为许多企业内部管理的一大难题。目前,大部分企业的应收账款管理现状不容乐观,普遍存在管理责任划分不清晰、顾客信用调查不足、账龄分析不及时的问题,其原因主要在于顶层设计不健全、信用评估重视不足、应收账款会计核算薄弱。鉴于此,企业应通过建立合理有效的应收账款管理体系、建立基于客户资信调查的信用数据库、加强应收账款的会计核算和账龄分析、科学评估逾期应收账款等路径全面加强应收账款的管理。Accounts receivable have a direct impact on enterprises’cash flow,and also have a significant impact on the resources available and enterprises’earnings.Therefore,how to manage accounts receivable well has become a major problem in the internal management of many enterprises.Presently the status quo of the management of accounts receivable in most enterprises is unoptimistic,and there exist common problems of unclear division of management responsibilities,insufficient customer credit investigation,and untimely ageing analysis,which are mainly due to the unsound top-level design,insufficient attention to credit assessment,and weak accounting of accounts receivable.In view of this,enterprises should comprehensively strengthen the management of accounts receivable through establishing reasonable and effective management system of accounts receivable,creating a credit database based on customer credit investigation,enhancing accounting and aging analysis of accounts receivable,and the scientific assessment of overdue accounts receivable.

关 键 词：应收账款 信用管理 坏账风险 问题对策 

分 类 号：F275[经济管理—企业管理]