金津压缩机有限公司应收账款管理中的问题及对策论文附录

1、北京信息科技大学毕业设计（论文）附录题 目：金津压缩机有限公司应收账款管理中的问题及对策 系 别： 专 业： 学生姓名： 班级/学号 指导老师/督导老师： 起止时间： 目 录附件1：开题报告共4页附件2：外文文献译文共4页附件3：外文文献原文共6页附件1金津压缩机有限公司应收账款管理中的问题及对策开题报告班级（学号）： 学生姓名： 指导教师： 一、综述现代市场经济是一种信用经济，企业在销售产品过程中，从促销等各方面考虑，会允许购买方推迟付款。应收账款表示企业在销售过程中被购买单位所占用的资金。企业应及时收回应收账款以弥补企业在生产经营过程中的各种耗费，保证企业持续经营；对于被拖欠的应收账款应采

2、取措施，组织催收；对于确实无法收回的应收账款，凡符合坏账条件的，应在取得有关证明并按规定程序报批后，作坏账损失处理。应收账款是企业拥有的一项非常重要的资产，它的管理是否完善影响着企业的发展，加强对企业应收账款的管理尤为重要。本文研究对企业应收账款管理存在的问题，对其展开讨论并提出对策。我国企业中, 应收账款占流动资产的比例很高。据调查, 我国企业应收款占流动资金的比例高达50% 以上,远远高于发达国家20%的水平。据统计分析, 发达国家的企业逾期应收账款总额一般不会高于10% , 而我国的这一比例已经高达60%以上，而且大部分企业，应收账款呈逐年递增趋势。金融服务板块、房地产板块、化工板块及高

3、铁概念板块应收账款增长尤其较快，应引起关注。 二、研究内容 随着市场竞争日益激烈，越来越多的企业面临着“销售难，收款更难”的境况。一方面企业为了争取更多的订单，抢占更大的市场会面临越来越多的赊销，另一方面客户的还款拖延占压企业大量的流动资金，从而造成巨大的商业的危机。通过本文对金津压缩机公司应收账款管理的分析，研究应收账款管理的办法，使企业的资金周转率提高，减少公司的经营风险。针对该公司应收账款账龄、信用政策以及应收账款周转率等问题，提出解决该公司应收账款管理的对策。三、实现方法及预期目标本文通过找出金津压缩机企业应收账款管理存在的问题，研究应收账款管理的办法以及对存在问题的解决方案。通过对该

4、企业的应收账款账龄和周转率的分析，结合公司信用政策，找出公司的问题。结合财务管理专业知识对存在的问题进行分析，找出解决办法。研究方法主要有:1阅读文献:通过大量阅读文献,熟悉有关应收账款管理方面的现状,以便于在本文的论述中适当的借鉴。2调查询问:调查询问公司管理者，了解该公司应收账款管理现状。3归纳分析：通过分析金津压缩机公司应收账款管理方面存在的问题，探讨出适合该企业运用的应收账款管理模式。四、论文结构1. 引言2应收账款管理概述 2.1应收账款的概念 2.2应收账款管理意义3. 金津压缩机有限公司应收账款管理中存在的问题3.1金津压缩机有限公司简介3.2应收账款占流动资金比重过大3.3应收

5、账款呈现老龄化趋势3.4企业信用机制建设不完善，应收账款管理难度大4. 压缩机公司应收账款管理问题的原因分析 4.1应收账款账龄过长 4.2公司信用政策不完善4.3应收账款周转率过低5. 加强应收账款管理的建议 5.1建立专门的信用管理机构 5.2完善内部控制，加强企业监管能力 5.3对逾期的应收账款加大追款力度结束语参考文献五、对进度的具体安排第一周至第五周（2月24-3月28）：校外实习，完成实习日记、实习报告等；第六周（3月31日-4月4日）：收集资料，写开题报告；第七周（4月8日-4月11日）：进行开题答辩；第八周（4月14日-4月18日）：收集资料，开始着手准备初稿；第九周至第十一周

6、（4月21日-5月9日）：完成毕业论文初稿；第十二周至第十五周（5月12日-6月6日）：根据老师的修改意见修改初稿，最终定稿；第十六周第十七周（6月9日-6月20日）：准备并完成毕业论文答辩工作。六、参考文献1汪华芳.企业赊销活动财务管理对策J.新经济,2014,02:79-80. 2苏琼.强化应收账款清理规避企业经营风险J.中国外资,2014,01:57.3王荣.施工企业应收账款风险防范措施探微J.财经界(学术版),2014,03:132.4朱艳品.论应收账款的风险管理与控制J.中国外资,2014,03:211. 5冯洁.关于加强商贸企业应收账款管理的几点思考J.中国外资,2014,04:2

7、62-263.6肖敏.应收账款管理存在的问题及对策J.企业改革与管理,2014,04:185+168. 7康民.2013中国企业应收账款状况恶化加剧N.中国保险报,2014-03-0504.8马程琳.谈当前应收账款管理中存在的问题和对策J.特区经济,2007,03:80-82.9李会萍.我国上市公司应收账款管理的探讨J.贵州大学学报(社会科学版)，2011，02 ：55-59. 10蔡秀花.中小企业应收账款管理的必要性与可行性分析J.民营科技，2011, 12:253+116.11周瑞卿.我国企业应收账款管理研究J.中国注册会计师，2012,02:109-112 12张玉扣.浅析应收账款管理的

8、内涵及思路J.中国商贸,2012,14:58-5913梁思源.当前企业应收账款管理中的问题及对策J.中国证券期货,2013,08:85.14解惟达.企业应收账款管理研究J.中国连锁,2013,10:127+126.15葛平.企业加强应收账款管理研究J.经济研究导刊,2013,19:146-147. 16曾淑云.当前企业应收账款管理制度的现状及其对策J.东方企业文化,2013,22:238-239. 17赵曼.浅谈企业应收账款管理存在问题及对策J.财经界(学术版),2013,22:71-72. 18李武.企业应收账款管理不良的外部因素探讨J.中国证券期货,2013,06:80-81.19Anon

9、ymous. FINANCIAL INDICATORS; Accounts receivableJ. Interfax : Russia & CIS Statistics Weekly,2011. 20Anonymous.Accounts Receivable Management Solutions Unveils Bankruptcy LocatorJ. Wireless News,2011.指导教师：（签署意见）签字： 年 月 日督导教师：（签署意见）签字： 年 月 日领导小组审查意见：审查人签章： 年 月 日附件2外文文献译文企业应收账款管理存在的问题及对策汾西矿业化工公司 赵

10、爱萍【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El常的经营活动中产生了应收账款。应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。由于应收账款的重要，笔者针对一些应收账款管理和核算上存在的问题，指出应收账款管理不善的弊端，并提出一些加强应收账款管理的做法。【关键词】应收账款；坏账准备； 经营风险应收账款是企业一项重要的、风险较大的流动资产，其质量的好坏往往对一个企业的经营有着重大的影响。这些长期难以收回的应收账款的存在，严重影响了企业正常的生产经营增加了企业经营成本，使一些企业不同程度地陷入了财务危机

11、。应收账款的作用。扩大销售，增加了企业的竞争力在市场竞争日趋激烈的情况下，赊销是促进销售的一种重要方式。企业赊销实际上是向顾客提供了两项交易，向顾客销售产品以及在一个有限的时期内向顾客提供资金。在银根紧缩、市场疲软、资金匮乏的情况下，赊销具有比较明显的促销作用对企业销售新产品、开拓新市场具有更重要的意义。减少库存，降低存货风险和管理开支企业持有产成品存货要追加管理费、仓储费和保险费等支出；相反，企业持有应收账款，则无需上述支出。因此，当企业产成品存货较多时，一般都可采用较为优惠的信用条件进行赊销，把存货转化为应收账款，减少产成品存货，节约相关的开支。应收账款在管理上存在的问题应收账款的涉及面广

12、数额大、年限长企业对应收账款的核算不规范。按照国家财务会计制度的规定应收账款是核算企业因销售货物或提供劳务等发生的应向购货单位或接受劳务单位收回的款项。但企业没有严格按照这一规定核算企业的应收账款致使有些不应在该项目核算的款项也纳入该项目，造成应收账款核算的不实。应收账款中的呆坏账确认不及时，给企业造成虚增资产的假象。由于企业对应收账款疏于管理，特别是有的企业还把应收账款作为调节利润的手段。因此在对应收账款的呆死账的确认上就存在些问题。主要是对已经形成呆死账的应收款项的确认不够及时，多年形成的应收账款在账上长期挂账，有的已经根本无法收回，该计提坏账准备的也不计提，造成企业资产的虚增。由于企业的

13、某些管理者和经营者缺乏经营理财的意识和观念。对应收账款缺乏有效的管理和清收调查中笔者感到。在山西省的部分省管企业中还存在着比较严重的计划经济的思想观念，这些人对市场经济不能说是不懂，也不能说是不明白，主要就是不能从自身做起，而且在实际工作中往往是说的多、做的少。思想还沉醉于生产经营这个中心，没有把如何做好经营理财放在首位，没有做到企业管理以财务管理为中心。财务管理以资金管理为中心。对资金的管理和使用只注重如何去借钱和花钱，没有对现有的资源和资金进行有效的配置和调动致使企业产生了大量的应收账款，也不积极从加强管理的角度去清理，大量资金长期滞留在外。影响了企业正常的生产经营活动的开展和资金的有效使

14、用。应收账款管理不善的弊端降低企业资金使用效率，使企业效益下降由于企业的物流与资金流不一致，发出商品，开出销售发票货款却不能同步回收，而销售已告成立，这种没有货款回笼的入账销售收入势必导致没有现金流入的销售业务损益产生、销售税金上缴及年内所得税预缴。如果涉及跨年度销售收入导致的应收账款。则可产生企业以流动资产垫付股东年度分红。企业因上述追求表面效益而产生的垫缴税款及垫付股东分红占用了大量的流动资金，久而久之必将影响企业资金的周转进而导致企业经营实际状况被掩盖影响企业的生产计划、销售计划等，无法实现既定的效益目标。夸大企业经营成果。由于我国企业实行的记账基础是权责发生制(应收应付制)。发生的当期

15、赊销全部记入当期收入。因此，企业的账上利润的增加并不表示能如期实现现金流入。会计制度要求企业按照应收账款余额的百分比来提取坏账准备，坏账准备率一般为3一5(特殊企业除外)。如果实际发生的坏账损失超过提取的坏账准备，会给企业带来很大的损失。因此，企业应收账款的大量存在。虚增了账面上的销售收入在一定程度上夸大了企业经营成果增加了企业的风险成本。加速企业的现金流出。赊销虽然能使企业产生较多的利润，但是并未真正使企业现金流入增加，反而使企业不得不运用有限的流动资金来垫付各种税金和费用，加速了企业的现金流出，主要表现为：企业流转税的支出。应收账款带来销售收入并未实际收到现金，流转税是以销售为计算依据的，

16、企业必须按时以现金交纳。企业交纳的流转税如增值税、营业税、消费税、资源税以及城市建设税等，必然会随着销售收入的增加而增加。所得税的支出。应收账款产生了利润，但并未以现金实现，而交纳所得税必须按时以现金支付。现金利润的分配。也同样存在这样的问题。另外，应收账款的管理成本、应收账款的回收成本都会加速企业现金流出。对企业营业周期有影响。营业周期即从取得存货到销售存货，并收回现金为止的这段时间营业周期的长短取决于存货周转天数和应收账款周转天数，营业周期为两者之和。由此看出。不合理的应收账款的存在，使营业周期延长，影响了企业资金循环，使大量的流动资金沉淀在非生产环节上致使企业现金短缺，影响工资的发放和原

17、材料的购买，严重影响了企业正常的生产经营。增加了应收账款管理过程中的。出错概率，给企业带来额外损失企业面对庞杂的应收款账户，核算差错难以及时发现，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，却由于资料不全而不能收回，直至最终形成企业资产的损失。加强应收账款管理的方法全面梳理，建立资料台账。对企业各类应收款项展开一次全面系统的梳理、排队、核对工作。由于在以往经济活动中，少数企业经营方式粗放。难以适应市场经济发展规律的要求，在

18、日趋激烈的市场竞争中逐步被淘汰，企业处于停产、半停产、倒闭状态，已形成的应收账款普遍存在账龄较长(多数为3年以上)、原当事人离岗以及债务人的经营状况变化等现象，给清理核对增加了很大难度。工作人员应翻阅大量原始凭证，追根溯源地仔细摘录每一笔应收款项发生的性质、时间、内容、金额。按账龄、系统、地区以及收回的可能性对应收账款进行逐笔分析归类认真核实每一笔款项和金额。对本系统、路途近且收回可能性较大的应收账款上门核对；对系统外、路途较远且收回可能性不大的应收账款通过电话询问、企业发函、律师发函方式进行核对：对一些情况不太清楚的应收账款多方打探求证。请回原销售人员、经办人协助核对，以确保所获取的数据准确

19、无误，搜集的资料详实可靠，为以后追讨清收工作的顺利开展提供有效的法律证据。更为重要的是，清收工作人员在与债务人核对账目的同时，对有关债务人的家庭住所、经营场地、财产状况、收入水平做了一次全面、细致的了解，并根据所掌握的情况对债务人偿债能力进行评估对偿债可能性进行判断，锁定重点清收目标，为下一步的清收工作顺利开展打下了基础。多管齐下，加大清收力度。在做好以上准备工作后。应收账款清收工作进入了实质性的“追讨清收”攻坚阶段。在实际工作中，为了兼顾企业清收的威本与效益，对债务人进行逐一分析归类，对不同性质的债务人采取有针对性的清收方法，以使整个清收工作取得较好的效果。对业务客户的债务人。对具备经营资质

20、、制度健全、资产状况良好的客户，在与对方协商沟通后，尽量采取常规的收款方式进行清收，使双方保持良好的经营合作关系；但对恶意长期拖欠行为，首先采用律师函件进行催收，在催告仍然无效情况下，选取有代表性的债务人向法院提起诉讼，申请法院强制执行。在法律威严的震慑下，其他一批有偿还能力的债务人也会自觉地偿还欠款，对整个清收工作起到以点带面的推进作用。对系统内部职工欠款。对于系统内职工由于生病、生活困难等诸多原因形成的非经营性临时借款，首先，下发文件，明确规定，限期收回；其次对欠款数额较大、确实一次难以还清的，在与职工协商后。签订还款协议分次收取或在工资中逐月扣除；最后，对已经下岗的内部职工和有特大疾病的

21、职工，其经济窘困确实难以偿还的。本着人性化处理方式，给予一定的债务减免。这样既使整个清收工作达到了预期的成效，也可让下岗职工切实感受到组织对他们的关怀。采取财产保全措施。在实际清收过程中常遇到一些有偿还能力但还款条件或时机不够成熟的债务人，清收人员可主动配合法院对债务人财产实行保全，制作债权凭证，在法院的帮助下对有关账务单位及个人的财产实施保全。在做好财产保全的同时。财管中心派专人定期走访债务人，密切注视债务人行踪，了解其财产状况。一旦发现债务人还款条件成熟，立即通知法院，中止财产保全，重新激活案件。申请法院强制执行收回欠款。建立健全客户信用制度。严格赊销审批业务手续从近几年应收账款的清收工作

22、经历来看少数企业在推行赊销政策增加销售收入时。并未建立起完整的客户信用制度，对客户的资产状况、还款能力、财务情况、信用等级不甚了解以至应收账款形成后。找不到债务人而无法追讨现象时有发生。也有少数企业对客户的赊销条件过于宽大赊销审批权利过于分散，有时一名销售人员就能决定赊销业务的形成导致一些信用等级低下的客户轻而易举获取赊销，加大了坏账风险。认真落实岗位责任制，严格考核、奖惩分明一些企业尽管也制定了较为完善的应收账款赊销、管理、清收责任等内控制度，但在实际工作中却流于形式，形同虚设。导致企业内部责任不清、赏罚不明的局面。一定程度上助长了大量应收款的形成，加大了企业经营风险。因此仅凭一套好的制度并

23、不能解决全部问题，关键还要在实际工作中将这些制度贯彻落实到位，真正做到防患于未然。附件3外文文献原文Enterprise receivables management analysedFenXi mining chemical company zhaoAiping【 abstract 】 in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses n

24、eed, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some

25、accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; The provision for; Management riskAccounts receivabl

26、e is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterpris

27、e management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit

28、 is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is mo

29、re important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the

30、enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number

31、 of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit

32、 payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.The account receivable NPLS not timely, to t

33、he enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there some pro

34、blems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Becau

35、se some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious pla

36、nned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center,

37、 not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and c

38、apital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation acti

39、vities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recov

40、ery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current

41、 assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influen

42、ce enterprise production plan and sales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. The

43、refore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (sp

44、ecial enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased

45、risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerat

46、e the enterprise's cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption

47、 tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition,

48、the cost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle dep

49、ends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause

50、 enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possib

51、ly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered,

52、lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To strengthen th

53、e management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the marke

54、t economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operatio

55、n and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the

56、 possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephone enq

57、uiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-of