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FOREIGNSOURCEFRIENDSOFTHEACCOUNTING,IN2009308485外文原文ENTERPRISERECEIVABLESMANAGEMENTANALYSEDFENXIMININGCHEMICALCOMPANYZHAOAIPING【ABSTRACT】INORDERTOMEETTHEEXPANDINGSALESANDINCREASETHECOMPETITIVENESSOFTHEENTERPRISES,REDUCEINVENTORY,REDUCEINVENTORYRISKANDMANAGEMENTEXPENSESNEED,THEBUSINESSACTIVITIESINELOFTENCREATEDACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEISTHEENTERPRISEISANIMPORTANT,THERISKISBIGGERLIQUIDASSETS,ITSQUALITYISGOODORBADFORABUSINESSOFTENHASHADASIGNIFICANTIMPACTBECAUSEOFTHEIMPORTANTACCOUNTRECEIVABLE,ACCORDINGTOSOMEACCOUNTSRECEIVABLEMANAGEMENTANDACCOUNTING,POINTSOUTTHEEXISTINGPROBLEMSINTHEDISADVANTAGESOFACCOUNTRECEIVABLEMISMANAGEMENT,ANDPUTSFORWARDSOMETOSTRENGTHENTHEMANAGEMENTOFACCOUNTSRECEIVABLEPRACTICES【KEYWORDS】RECEIVABLESTHEPROVISIONFORMANAGEMENTRISKACCOUNTSRECEIVABLEISTHEENTERPRISEISANIMPORTANT,THERISKISBIGGERLIQUIDASSETS,ITSQUALITYISGOODORBADFORABUSINESSOFTENHASHADASIGNIFICANTIMPACTTHESELONGTERMDIFFICULTTORECOVERTHEACCOUNTSRECEIVABLEEXISTENCE,SERIOUSLYAFFECTEDTHEENTERPRISETHENORMALPRODUCTIONANDBUSINESSENTERPRISEMANAGEMENTCOSTS,INCREASEDTODIFFERENTEXTENTSOMEENTERPRISEINTOAFINANCIALCRISISTHEROLEOFACCOUNTRECEIVABLEEXPANDSALES,INCREASETHECOMPETITIVENESSOFTHEENTERPRISESINTHEFIERCEMARKETCOMPETITIONSITUATION,ISTOPROMOTETHESALESOFCREDITISANIMPORTANTWAYENTERPRISECREDITISACTUALLYTOPROVIDECUSTOMERSWITHTHETWOTRANSACTIONS,TOCUSTOMERSELLINGPRODUCTS,ANDINALIMITEDPERIODINTROVERTEDCUSTOMERSFUNDSINCREDITTIGHTENING,MARKETWEAKNESS,LACKOFMONEY,THEPROMOTIONWITHOBVIOUSCREDITFORENTERPRISESALESROLENEWPRODUCTSANDEXPLORENEWMARKETISMOREIMPORTANTSIGNIFICANCEREDUCEINVENTORY,REDUCEINVENTORYRISKANDMANAGEMENTCOSTSTOTHEENTERPRISETOHOLDFINISHEDGOODSINVENTORYADDITIONALFEE,WAREHOUSINGCOSTSANDINSURANCEEXPENSESINSTEAD,THEENTERPRISETOHOLDACCOUNTSRECEIVABLE,YOUDONOTNEEDTHESPENDINGTHEREFORE,WHENTHEENTERPRISEPRODUCTSINVENTORYMOREFORLONGTIME,GENERALLYCANUSEMOREFAVORABLECREDITCONDITIONS,THEINVENTORYINTOPIPESRECEIVABLEANDREDUCEFINISHEDGOODSINSTOCK,SAVERELATEDEXPENSESACCOUNTSRECEIVABLEINTHEMANAGEMENTOFTHEEXISTINGPROBLEMSACCOUNTSRECEIVABLEISBROAD,FIXEDNUMBEROFYEARLONGAMOUNTSENTERPRISETOACCOUNTSRECEIVABLEACCOUNTINGISNOTSTANDARDACCORDINGTOTHEPROVISIONSOFTHESTATEFINANCIALANDACCOUNTINGSYSTEMSACCOUNTSRECEIVABLEISACCOUNTINGENTERPRISEFORSELLINGGOODSORSERVICESTOHAPPENTOPURCHASEUNITSHALLBERECOVEREDORACCEPTLABORUNITPAYMENTSBUTTHEENTERPRISEDIDNOTSTRICTLYACCORDINGTOTHEPROVISIONSOFTHEACCOUNTINGENTERPRISERECEIVABLESCAUSESOMESHOULDNOTBEINTHEPROJECTACCOUNTINGMONEYALSOINCLUDEDINTHEPROJECT,CAUSEACCOUNTSRECEIVABLEACCOUNTINGHASNOREALITYTHEACCOUNTRECEIVABLENPLSNOTTIMELY,TOTHEENTERPRISECONFIRMEDTHEAPPEARANCEOFVIRTUALLYINCREASEDASSETCAUSEDBECAUSEENTERPRISETOACCOUNTSRECEIVABLESLACKENEDMANAGEMENT,ESPECIALLYSOMEENTERPRISEALSOTOACCOUNTSRECEIVABLEASMEANSOFADJUSTINGPROFITSOONTHEACCOUNTRECEIVABLESIZHANGCONFIRMATIONONSTAYINGTHERESOMEPROBLEMSISMAINLYTOSTAYSIZHANGHASALREADYFORMEDTHERECEIVABLESCONFIRMFASTENOUGH,FORMANYYEARSINTHEACCOUNTSRECEIVABLEFORMEDACCOUNTLONGTERM,EASEDSOMEALREADYCANTWITHDRAW,THISPROVISIONFORTHEPROVISIONFORNOPROVISIONOFVIRTUALENTERPRISEASSETS,CAUSINGTHICKENINGBECAUSESOMEOFTHEMANAGERSANDOPERATORSENTERPRISEFINANCIALMANAGEMENTCONSCIOUSNESSANDLACKOFMANAGEMENTCONCEPTTOACCOUNTSRECEIVABLEISLACKOFEFFECTIVEMANAGEMENTANDCOLLECTINVESTIGATIONTHEAUTHORFEELINSHANXIPROVINCEINTHEPARTOFTHEPROVINCETUBEENTERPRISESTILLEXISTSERIOUSPLANNEDECONOMYOFIDEAS,THESEPEOPLETOTHEMARKETECONOMYCANTSAYDONTUNDERSTAND,ALSOCANNOTSAYDONTUNDERSTAND,THEMAINTHINGISNOTSTARTSFROMONESELF,ANDINPRACTICALWORKISOFTENSAIDTHEMUCH,DOLESSTHOUGHTISDRUNKONTHEPRODUCTIONANDBUSINESSOPERATIONTHISCENTER,NOTHOWTODOWELLMANAGEMENTFINANCETHEPRIMACY,FAILEDTODOTHEBUSINESSMANAGEMENTFINANCIALMANAGEMENTASTHECENTERFINANCIALMANAGEMENTTOFUNDMANAGEMENTASTHECENTERTHEMANAGEMENTOFFUNDSANDUSEONLYPAYINGATTENTIONTOHOWTOBORROWANDSPENDMONEY,NOTFOREXISTINGRESOURCESANDCAPITALFOREFFECTIVECONFIGURATIONANDMOBILIZECAUSEENTERPRISEPRODUCEDACONSIDERABLEAMOUNTOFRECEIVABLES,ALSODONOTACTIVELYFROMTHEANGLEOFSTRENGTHENINGMANAGEMENT,SOLOTSOFMONEYTOCLEANUPTHELONGTERMRETENTIONOUTSIDEAFFECTEDTHEENTERPRISENORMALPRODUCTIONANDOPERATIONACTIVITIESANDTHEEFFICIENTUSEOFTHEFUNDSTHEDRAWBACKSOFTHERECEIVABLEMISMANAGEMENTREDUCEENTERPRISEFUNDSUSEEFFICIENCY,MAKEENTERPRISEPROFITSDOWNBECAUSEOFENTERPRISELOGISTICSANDCASHFLOWNOTCONSISTENT,MERCHANDISESHIPPED,PRESCRIBINGSALESINVOICESPAYMENTISNOTKEEPINGPACERECOVERY,ANDSALESHAVEESTABLISHED,THISNOTUPRECOVERYENTRYSALESCERTAINLYWILLCAUSENOCASHINFLOWGENERATEDSALESTAXONPROFITSANDLOSSES,ANDSALESINCOMEPAIDANDYEARSBEPAIDINADVANCEIFINVOLVESSPANMORETHANTOSALESREVENUEACCOUNTRECEIVABLETHENCANPRODUCEENTERPRISEBYCURRENTASSETSPAIDANNUALSHAREHOLDERSDIVIDENDENTERPRISEFORSUCHPURSUITARISINGFROMTHEPADSURFACEBENEFITSANDTAXPAYMENTPAIDSHAREHOLDERSTAKEUPALOTOFLIQUIDITY,ASTIMEPASSESWILLINFLUENCEENTERPRISECAPITALTURNOVERWHICHLEDTOTHEENTERPRISEACTUALOPERATIONSITUATIONVEILEDINFLUENCEENTERPRISEPRODUCTIONPLANANDSALESPLAN,ETC,CANTREALIZETHESETBENEFITGOALEXAGGERATEDENTERPRISEOPERATINGRESULTSBECAUSEOURCOUNTRYENTERPRISEEXECUTESACCOUNTINGFOUNDATIONISTHEACCRUALRECEIVABLEMEETSYSTEMTHECURRENTCREDITHAPPENEDALLTOWRITEDOWNCURRENTINCOMETHEREFORE,THEENTERPRISEACCOUNTPROFITINCREASEDOESNOTMEANTHATCANMEETTHESCHEDULEOFREALIZINGCASHINFLOWSACCOUNTINGSYSTEMREQUIRESTHEENTERPRISEINACCORDANCEWITHTHEPERCENTAGEOFACCOUNTRECEIVABLEBALANCETOEXTRACTTHEPROVISIONFOR,THEPROVISIONFORA5RATESGENERALLYFOR3SPECIALENTERPRISEEXCEPTIFTHEACTUALLOSSOFBADHAPPENEDMORETHANEXTRACTTHEPROVISIONFOR,WILLGIVEENTERPRISETOBRINGTHEGREATLOSSTHEREFORE,THEENTERPRISEOFACCOUNTRECEIVABLEEXISTENCEONTHETABVIRTUALLYINCREASEDSALESINCOMEINOERSTATEENTERPRISEOPERATIONRESULTSINCREASEDRISKSOFANENTERPRISECOSTSPEEDINGUPTHEENTERPRISESCASHOUTFLOWSSELLONCREDITALTHOUGHCANMAKETHEENTERPRISEPRODUCESMOREPROFITS,BUTDIDNOTMAKEENTERPRISECASHINFLOWSINCREASE,ONTHECONTRARYMAKEENTERPRISEHADTOUSELIMITEDLIQUIDITYTOVARIOUSTAXESANDFEESPAID,ACCELERATETHEENTERPRISESCASHOUTFLOWS,MAINPERFORMANCEFORENTERPRISETAXPAYMENTSACCOUNTSRECEIVABLEBRINGSALESINCOMENOTACTUALLYRECEIVECASH,TURNOVERISCOMPUTATIONALBASISWITHSALES,THEENTERPRISEMUSTONTIMEPAYBYCASHENTERPRISEPAYTAXASVALUEADDEDTAX,BUSINESSTAX,CONSUMPTIONTAX,RESOURCESTAXANDURBANCONSTRUCTIONTAX,INEVITABLEMEETINGWITHSALESREVENUEINCREASESINCOMETAXPAYMENTSACCOUNTSRECEIVABLEGENERATEREVENUE,BUTNOTINCASHINCOMETAX,ANDREALIZINGCASHPAYMENTMUSTONTIMECASHTHEDISTRIBUTIONOFTHEPROFITSALSOEXISTSUCHPROBLEMSINADDITION,THECOSTOFTHEMANAGEMENTOFACCOUNTSRECEIVABLEANDACCOUNTSRECEIVABLERECYCLINGCOSTSWILLACCELERATEENTERPRISECASHOUTFLOWSTHEBUSINESSCYCLEHASINFLUENCEONENTERPRISEOPERATINGCYCLEFROMOBTAININVENTORYTOTHESALESTHATINVENTORYANDWITHDRAWCASHTHISTIMESOFAROPERATINGCYCLEDEPENDSONINVENTORYTURNOVERDAYSANDACCOUNTSRECEIVABLETURNOVERDAYS,THEBUSINESSCYCLEISCOMBINEDFROMTHATUNREASONABLEACCOUNTSRECEIVABLEEXISTENCE,MAKEBUSINESSCYCLEEXTENDED,AFFECTEDTHEENTERPRISECAPITALCIRCULATION,MAKEALOTOFLIQUIDITYPRECIPITATIONINNONPRODUCTIVELINKCAUSEENTERPRISECASHSHORTAGE,INFLUENCESALARIESANDRAWMATERIALPURCHASING,SERIOUSIMPACTONTHEENTERPRISENORMALPRODUCTIONANDOPERATIONINCREASEDRECEIVABLESMANAGEMENTPROCESSERRORPROBABILITY,BRINGSTOTHEENTERPRISEENTERPRISETOFACETHEADDITIONALLOSSACCOUNTSRECEIVABLEACCOUNT,POSSIBLYTOTHETIMELYDISCOVERY,ACCOUNTINGERRORSCANPROMPTUNDERSTANDINGANDOTHERRECEIVABLESACCOUNTSRECEIVABLEDYNAMICENTERPRISEDETAILSCAUSERESPONSIBILITYUNCLEARACCOUNTSRECEIVABLECONTRACT,TAIWANABOUT,COMMITMENTS,THEFORMALITIESOFEXAMINATIONANDAPPROVALOFSUCHMATERIALSCATTERED,LOSTMAYMAKETHEENTERPRISEHASHAPPENEDONTHEACCOUNTRECEIVABLEUNABLETORECEIVETHEFULLRECOVERYOFREPAYMENT,THEONLYPARTIALLYWITHDRAWTHROUGHLEGALMEANSCANRECOVER,BUTDUETOMATERIALNOTWHOLEANDCANNOTBERECOVERED,UNTILEVENTUALLYFORMTHEENTERPRISEASSETSLOSSTOSTRENGTHENTHEMANAGEMENTOFACCOUNTSRECEIVABLEMETHODCOMPREHENSIVECOMB,ANDESTABLISHMATERIALPARAMETERFORENTERPRISEALLKINDSOFRECEIVABLESLAUNCHACOMPREHENSIVESYSTEMOFCOMB,QUEUING,CHECKTHEWORKBECAUSEINPASTECONOMICACTIVITYBUSINESSMINORITY,INEFFICIENTPATTERNHARDTOADAPTTOTHEMARKETECONOMYREQUIREMENT,THELAWOFDEVELOPMENTINTHEINCREASINGLYFIERCEMARKETCOMPETITIONGRADUALLYBEELIMINATED,THEENTERPRISEISINPRODUCTION,BANTINGCHAN,FAILEDSTATE,HASFORMEDAWIDESPREADACCOUNTSRECEIVABLEACCOUNTFORALONGMOSTAGE3YEARS,FORMERPARTYLEAVETHESTATEOFOPERATIONANDTHEDEBTORCHANGESETCPHENOMENON,TOCLEARACHECKINCREASETHEDIFFICULTYWORKERSSHOULDBROWSEALARGENUMBEROFORIGINALDOCUMENTS,TRACEDBACKTOCAREFULLYEACHINDIVIDUALACCOUNTSRECEIVABLEFROMTHENATURE,TIME,HAPPENEDCONTENTS,AMOUNTACCORDINGTOZHANGAGE,SYSTEMS,AREAANDTHEPOSSIBILITYOFRECOVERYOFACCOUNTSRECEIVABLEARECLASSIFIEDCAREFULLYANALYZEDCOLLECTIONVERIFYEACHSUMOFMONEYANDAMOUNTANDTHISSYSTEM,MORELIKELYWAYBACKNEARTHEDOORCHECKACCOUNTRECEIVABLEWAYTOOUTSIDETHESYSTEM,ANDISUNLIKELYTOFARBACKOFRECEIVABLESTHROUGHTELEPHONEENQUIRIES,ENTERPRISESENTALETTER,LAWYERSSENTALETTERWAYTOUNDERTAKECHECKINGSOMENOTSOCLEARACCOUNTSRECEIVABLEMULTILATERALBUGVERIFICATIONPLEASEGOBACKTOTHEORIGINALSALESPERSONNEL,AGENTHELPCHECKTOENSURETHATTHEDATAOBTAINEDBYTHEACCURATE,RELIABLEANDACCURATEDATACOLLECTEDINTHEVISITINGFORTHEFUTUREOFWRITTENOFFRECEIVABLESSMOOTHLYPROVIDEEFFECTIVELEGALEVIDENCEMOREIMPORTANTLY,WITHTHEDEBTORWRITTENOFFRECEIVABLESPERSONNELANDCHECKACCOUNTSCONCERNINGTHEDEBTORFAMILYRESIDENCE,OPERATIONSITES,PROPERTYSTATUS,INCOMELEVELMADEACOMPREHENSIVEANDDETAILEDUNDERSTANDING,ANDACCORDINGTOTHECOMMANDOFTHEDEBTORTOEVALUATESOLVENCYDEBTREPAYINGPOSSIBILITYJUDGE,LOCKKEYGOALSFORTHENEXTGREATWRITTENOFFRECEIVABLESSMOOTHLYANDLAYTHEFOUNDATIONMULTIPRONGEDAPPROACHWEGREATEFFORT,INCREASEAFTERTHEPREPARATIONWORKORDOACCOUNTSRECEIVABLEWRITTENOFFRECEIVABLESENTEREDTHESUBSTANTIAL“PUNISHCOLLECT“CRUCIALSTAGEINACTUALWORK,INORDERTOGIVEATTENTIONTOCOLLECTTHEMAGNIFICENCEOFTHEENTERPRISEWITHBENEFIT,ONEOFTHEDEBTORTOCLASSIFY,DIFFERENTPROPERTIESANALYSISOFTHEDEBTORTOADOPTTARGETEDCOLLECTMETHOD,INORDERTOMAKETHEWHOLEWRITTENOFFRECEIVABLESACHIEVEDGOODEFFECTTHEDEBTORTOBUSINESSCLIENTSTOPOSSESSMANAGEMENTQUALIFICATION,SOUNDSYSTEM,ASSETSINGOODCONDITIONOFCUSTOMERS,AFTERCONSULTATIONSCOMMUNICATIONWITHTHEOTHER,TRYTOTAKEGROOVYGATHERINGWAY,SOTHATBOTHTHECOLLECTKEEPGOODBUSINESSCOOPERATIONRELATIONSBUTFORMALICIOUSLONGTERMDEFAULTBEHAVIOR,USEDFIRSTLAWYERINDEMANDFORCOLLECTI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错难以及时发现，不能及时了解应收款动态情况以及应收款对方企业详情。造成责任不明确。应收账款的合同、台约、承诺、审批手续等资料的散落、遗失有可能使企业已发生的应收账款该按时收的不能按时收回，该全部收回的只有部分收回能通过法律手段收回的