浅谈企业应收账款质量问题  

On Quality Issues of Enterprise Accounts Receivable

作　　者：陈佳辉 Chen Jiahui(School of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2024年第4期15-18,共4页Shandong Textile Economy

基　　金：国家自然科学基金项目“贷款利率市场化、信贷资源配置与企业期权价值”(项目编号:71962031)。

摘　　要：随着社会主义市场经济的发展,企业在发展的过程中必然少不了赊销业务的发生,应收账款是企业流动资产中的重要组成部分,应收账款的管理对于企业的资金流动、市场竞争力、客户关系、风险控制和经营决策都具有重要意义。分析企业应收账款质量对了解企业的经营状况有一定的帮助,也可推测企业是否有盈余管理的动机,良好的应收账款质量可以帮助企业实现良好的经营状况和可持续发展。从应收账款规模的合理性、周转性及保值性三方面对应收账款质量问题进行分析。通过将应收账款占营业收入的比重及应收账款周转率等相关指标分析应收账款质量的情况,并提出企业在应收账款管理中可能出现的问题,并给出加强应收账款质量管理的相关建议。With the development of socialist market economy,the occurrence of credit sales business is inevitable in the process of enterprise development.Accounts receivable is an important component of enterprise current assets,and the management of accounts receivable is of great significance for the flow of funds,market competitiveness,customer relationships,risk control,and business decision-making of enterprises.Analyzing the quality of accounts receivable in a company can be helpful in understanding its operational status,and it can also be inferred whether the company has a motivation for earnings management.Good accounts receivable quality can help the company achieve good operational status and sustainable development.The quality issues of accounts receivable are analyzed from three aspects:the rationality of accounts receivable scale,turnover,and value preservation.By analyzing the proportion of accounts receivable to operating revenue and the turnover rate of accounts receivable,and other related indicators,the quality of accounts receivable is analyzed.Possible problems that may arise in accounts receivable management are proposed,and relevant suggestions for strengthening accounts receivable quality management are given.

关 键 词：应收账款质量 周转性 盈余管理 

分 类 号：F275[经济管理—企业管理]