目 录
摘要··························································2
1研究的背景及意义 ············································4
2应收账款风险的成因···········································5
2.1外部原因 ··················································5
2.2内部原因 ··················································5
3应收账款对企业生产经营的影响·································6
3.1应收账款直接影响企业的现金流量 ·····························6
3.2坏账风险的影响 ·············································6
3.3延长企业营业周期············································6
4应收账款的管理措施············································7
4.1制定合理的信用政策 ·········································7
4.1.1信用标准··················································7
4.1.2信用条件··················································7
4.1.3收账政策··················································7
4.2加强应收账款的内部控制 ·····································8
4.2.1建立客户档案，开展信用评价································8
4.2.2建立赊销审批制度··········································8
4.2.3制定应收账款回款考核制度··································8
4.2.4建立应收账款坏账准备制度··································8
4.2.5制定应收账款对账制度······································8
4.3创新营销模式，加强银企合作，降低应收账款风险 ···············9
5案例分析······················································10
结论···························································13
参考文献·······················································15
内 容 摘 要
应收账款作为流动资产的主要构成内容之一，其是否具备资产的性质（带来的经济利益能流入企业），是否具有流动的特性（一年内变现），直接影响到一个企业会计信息质量。正因为如此，对已不符合资产定义，即确知不能收回的应收账款应及时转作损失费用予以核销，对于可能收不回的应收账款，按一定比例计提坏账准备已成为国际通行的做法。对于坏账的确认国际上没有一个统一的量化标准，而根据坏账的定义，一般认为有确凿证据或明显迹象表明已无法收回的应收账款即为坏账。按照应收账款的内容，应收账款的表现形式有：应收票据、应收垫付款、应收补贴款、预付款等。按照应收账款的期限性，应收账款的表现形式有：短期应收账款和长期应收账款。按照逾期的原因，又可分为：经营困难类、恶意拖欠类、贸易纠纷类、欺诈类。
企业持有应收账款是具有两面性的，一方面，企业持有应收账款的总额度直接决定了销售收入的规模，较高的应收账款持有水平通常会产生较高的销售收入。另一方面，应收账款持有水平的高低，又决定着持有成本的规模，较高的应收账款持有导致较高的持有成本。应收账款管理的目标就是要在二者之间进行权衡，进而采取有效的措施，保证应收账款的流动性，并最终使企业的效益和价值得到最大程度高，实际上也就是在流动性和效益性之间取得平衡。从财务的角度来看，应收账款作为企业流动资产的一个组成部分，对其的管理要强调提高其流动性指标。应收账款虽然流动性比库存好，但它毕竟不能用来直接支用或对外进行支付。因此，在应收账款的管理中应该加强流动性管理，促使应收账款能够尽快收回，实现应收账款向现金的快速和足额的转换。另外，应收账款的管理还应该讲求效益性。按照效益性的要求，应收账款要保持在一定合理的规模上，以便既能实现较高的销售收入，又不至于发生太高的持有成本。而且，应收账款发生之后应该及时催收，以免形成坏账损失。
伴随着企业信用销售方式的广泛采用，应收账款在企业经营过程中的地位越来越重要。如何合理规避应收账款风险，成为企业发展的重要一环。本文对应收账款风险的成因进行了分析，结合其对生产经营的影响，提出了应收账款的管理对策，并指出加强银企合作、创新营销模式是企业加强应收账款管理的发展方向。
