调整应收账款坏账准备率提高企业营业利润  

Adjust Dead Account Preparation Rate for Collectable Account,and Raise Prod uct Profit of Enterprises

作　　者：鲍明娟 

机构地区：[1]中铁十七局集团公司厦门工程处,厦门361009

出　　处：《价值工程》2004年第2期73-74,共2页Value Engineering

摘　　要：面对目前施工企业应收账款日益膨胀、企业利润名盈实虚的现状,该如何考核经营者的业绩,应采取什么措施减少外欠款,促进企业发展。应收账款的坏账准备率对企业利润恰恰起到了杠杆作用,能有效地调节当期考核利润,大大提高经营者追收旧账的积极性。本文在论证了坏账准备率对利润的杠杆作用后,结合施工企业实际情况,较为详实地制定了具体操作中应运用的坏账准备率,具有一定的可操作性。当然,提高坏账准备率对于大多数企业来说难以承受,况且现行税法也不允许;但作为一种思路,把它应用于财务管理,而不是直接用于会计处理,细化和强化应收款管理,对企业业绩进行“还原”考核,将大大有利于企业的长远发展。s:At present,the amount of collectable account of construction en te rprises is significantly booming,which brings out a situation that the enterpris es are non-profit although they are indicated to be profit in the accounts.In th is situation,how to assess the operators' achievement and what a kind of measure ment should be adopted to reduce the outside arrearages effectively are es-sent ial to the development of the enterprises.Rationally adjust dead account prepara tion rate is one of the most effective ways to function as an leverage for the c urrent profits of enterprises which stimulus the positivist of operators to chas e past debts.This paper proves the practicability of application of the techniqu es to define dead account preparation rate in correspondence of specific situa-tion of an enterprise and recommend it as a financial management method instead of an actual account treatment which is illegal in current tax regulations to re inforce account gathering and'revert'the achievements of enterprises for prope r assessment which will be benefit to the developments of the enterprises.

关 键 词：应收账款 坏账准备率 企业营业利润 施工企业 财务管理 

分 类 号：F426.9[经济管理—产业经济] F406.72