I国有企业应收账款管理问题研究摘要目前，我国企业大部分都面临着管理方面的困境，尤其是财务管理中的应收管理问题。我国市场经济的迅速发展以及经济全球化的加深，企业间的竞争越演越烈，企业运用商业信用进行赊销活动越来越频繁。许多企业为了获得更多的盈利可能并占领更多的市场和客户群，不得不降低库存提高利润空间。现阶段，赊销是企业在生产经营过程中较常使用的一种办法，尽管对于企业的增收、市场的抢占来说赊销不失为一个好办法，然而所形成的应收账款风险也不容忽视，客户还款能力低，加之自身信用意识不强，企业方面应收账款管理不科学、机制不完善，使得呆账、坏账率居高不下。另外，目前大部分国内企业都缺乏这方面的意识，在管理机制上死板僵化，造成了拖欠严重、需要处理的坏账损失较多的情况。由于企业经营管理和外部竞争的因素，许多不属于应收账款的其他经济业务也体现在应收账款中，其结果也造成款项激增，因此应当对应收账款或者说是呆账坏账出现的原因进行深入分析，提起这方面的重视，从而制定出更加有效的管理策略，增加企业收益，加强企业应收账款的管理,创造良好的企业经营管理都是十分重要的。本文对此，对国有企业应收账款管理的问题进行研究讨论，并提出更加具有针II对性的措施和建议。关键词：企业赊销应收账款呆账坏账管理ResearchonthemanagementofAccountReceivableofChineseState-ownedCompaniesAbstractAtpresent,mostofChineseenterprisesarefacingdifficultiesinmanagement,especiallytheproblemofreceivablesmanagementinfinancialmanagement.TherapiddevelopmentofChina'smarketeconomyandthedeepeningofeconomicglobalization,competitionbetweenenterprisesescalating,enterprisecreditactivitiesbecomemorefrequentwithcommercialcredit.Inordertogainmoreprofitsandpossiblyoccupymoremarketsandcustomergroups,manyenterpriseshavetoreduceinventoryandincreaseprofitmargins.Atpresent,creditistheenterpriseismoreoftenusedintheprocessofproductionandIIIoperationofaway,althoughforenterprises'income,marketpreemptioncanyetberegardedasagoodwaytoselloncredit,butalsonotsallowtoignoretoaccountsreceivablerisk,whichisformedbythecustomerreimbursementabilityislow,coupledwithitsowncreditconsciousnessisnotstrong,theenterpriseaccountsreceivablemanagementisnotscience,imperfectmechanism,makesthehighbaddebt,baddebtsrate.Inaddition,atpresent,mostdomesticenterpriseslacktheawarenessofthisaspectandarerigidandrigidinthemanagementmechanism,resultinginseriousarrearsandmorebaddebtlossesthatneedtobedealtwith.Duetothefactorsofenterprisemanagementandtheexternalcompetition,manydonotbelongtotheaccountsreceivableothereconomicbusinessisreflectedintheaccountsreceivable,itsresultsalsoleadtoasurgeinmoney,thusshouldbethecauseoftheaccountsreceivableorbadloansinanin-depthanalysis,mentionthisaspectattention,soastoworkoutmoreeffectivemanagementstrategies,increaseprofits,tostrengthenthemanagementofenterprisereceivables,createagoodenterprisemanagementisveryimportant.Inthispaper,thestate-ownedenterpriseaccountsreceivablemanagementproblemsarestudiedanddiscussed,andputforwardmoretargetedmeasuresandSuggestions.Keywords：AccountreceivablemanagementChineseState-ownedCompaniesIVV目录....................................................1...........................................1.....................................1.....................................1.....................................1............................................2...............................2..................................2.................................2.............................2...........................3............................3.....
