桐昌纸业有限公司应收账款管理问题探讨摘要应收账款的存在对企业有利也有弊，对企业的生产经营产生了重要的影响。目前，中小企业的应收账款管理为未能满足现在的经济发展要求，在应收账款管理过程中存在着许多问题，本文以桐昌纸业有限公司为例，对公司应收账款存在的问题进行分析，发现企业存在应收账款存在赊销比例逐年上升，总体水平高，周转率低，应收账款占流动资金比例高，回收难，坏账损失多等问题。产生上述问题的主要原因是：管理者整体素质偏低，应收账款管理意识薄弱；销售人员只重视业绩而盲目赊销；没有完善的应收账款管理制度；应收账款日常核算、管理不规范；信用机制不健全使应收账款管理难度大。企业应转变企业的经营观念；提高管理者水平，完善企业内部控制，加强监督；财会人员要及时对账，加大追款力度；建立专门的信用管理机构等改进对策，以完善企业应收账款的管理，促进企业的经济发展。关键词：应收账款中小企业纸业公司赊销信用管理AbstractAccountedforproblemsexistingintheprocessofeconomicdevelopmentshouldbetheexistenceoftheaccountreceivableoftheenterpriseadvantageousalsohastheshortcomingofenterpriseproductionandmanagementhaveimportantinfluence.Atpresent,theDongguansmallandmedium-sizedenterpriseaccountsreceivablemanagementisunabletomeetthecurrentrequirements,shouldbeintheaccountsreceivablemanagementexistsmanyproblems,thisarticleinDongguanTongChangPaperCo.,Ltd.asanexample,thecompanyaccountsreceivableareanalyzed.Itisfoundthattheenterpriseaccountsreceivablecreditsaleratioincreasedyearbyyear,theoveralllevelishigh,theturnoverrateislow,accountsreceivableliquidityratioishigh,therecoverydifficult,baddebtlosses.Themainreasonis:themanagementoftheoverallqualityislow,accountsreceivableWeakmanagementawareness;salespersonnelonlypayattentiontotheperformanceandblindcredit;thereisnoperfectshouldbeaccountsreceivablemanagementsystem;accountsreceivabledailyaccounting,managementisnotstandardized;creditmechanismisnotperfectthataccountsreceivablemanagementdifficultyisbig.Enterprisesshouldchangeenterprisemanagementidea;toimprovemanagementlevel,improvetheenterpriseinternalcontrol,strengthensupervision;accountingpersonneltotimelyreconciliationandincreaseafterefforts;ImprovementCountermeasuresofestablishingspecializedcreditmanagementmechanism,toimprovetheenterpriseaccountsreceivablemanagementandpromotetheeconomicdevelopmentoftheenterprise.Keywords:AccountsreceivableSMEsinDongguanPaperCoSelloncreditcreditmanagement1目录一、引言..........................................................1（一）选题研究的背景............................................1（二）选题研究的意义............................................1（二）应收账款对企业的影响......................................2二、桐昌纸业有限公司应收账款管理的现状.......................3（一）桐昌纸业有限公司应收账款的管理方法........................3（二）桐昌纸业有限公司应收账款管理存在的问题....................4三、桐昌纸业有限公司应收账款管理存在问题的原因分析.........7（一）管理者整体素质偏低，应收账款管理意识薄弱..................7（二）销售人员只重视业绩而盲目赊销..............................8（三）没有完善的应收账款管理制度................................8（四）应收账款日常核算、管理不规范..............................9（五）信用机制不健全使应收账款管理难度大........................9四、改进桐昌纸业有限公司应收账款管理工作的对策.............10（一）提高管理者的管理水平，招收高素质人才.....................10（二）转变企业的经营观念.......................................10（三）完善企...
