财务会计论文应收账款外文参考文献
关于应收账款外文文献和文献中文翻译
上海财经大学浙江学院毕业设计(论文)外文翻译译文：会计帐户应收账款(AR)侯赛因·Pashang瑞典延雪平大学文摘:治理工商管理财务报表的质量是一个关键问题。
经过痛苦的经验与实践的表外会计、应收账款(AR)的概念越来越多地得到了管理层的注意。
这种关注的原因之一是,可以使用基于“增大化现实”的技术,高度灵活的方式,来影响底线和债务/股本比例。
本研究的目的是,通过必要的信息披露和其他一些会计原则和客观性等思想, 重要性、匹配和公允价值批判分析中使用的技术评估和测量的基于“增大化现实”技术。
关键词:会计确认、会计应收账款、会计披露。
1.介绍账户操作的概念,包括“收益管理”,主要是附加的损益表的项目。
例如,科普兰(1968)集中在收入报表和观察到管理影响净利润的大小有目的地。
按照构建三个“否则”不利于收入的概念,“收益极大化者”和“收入smoothers”他把收入作为管理中心的研究重点。
值得注意的是,盈余管理的概念,表示一个特定类型的会计实践,把注意力只在损益表。
然而,账户操作可能分类上的实践,这些相关的平衡负债表和损益表分类。
这些类型的操作不是文学中描述。
也许,这个缺点的原因应该与复杂的会计技术有关,应用于促进盈余管理。
一项研究由理查森et al .(2002)表明,盈余管理主要是根据收入确认,包括基于“增大化现实”技术。
他没有表明,使用基于“增大化现实”技术的方式来操纵帐户。
观察的会计违规和会计错误当局要求重述或修正的年度报告。
AR-related重述的原因应该与所需的“盈余管理”,包括操作的资产负债表和损益表。
看起来,“收益管理”是在路上被安放“管理帐户”的概念。
新概念建构的旧概念收入管理和沟通管理更中性时尚的观点影响会计(见,例如。
金融时报》6月8日,2009年)。
根据定义,收益管理一组通信方式管理人为管理以满足一些预先设定的预期收益水平,如,分析师预期。
跟上一些收入趋势,据分析师估计,它是先验假定可以影响投资者对风险的看法(Riahi-Belkaoui 2005;马修斯和佩雷拉1996)。
应收账款管理英文文献
应收账款管理英文文献应收账款管理Management of Account ReceivableAccounts Receivable Management Best PracticesJohn G. SalekISBN: 978-0-471-71654-9Hardcover224 pagesJuly 2005Wiley List Price: US $64.00Praise for Accounts Receivable Management Best Practices"An excellent reference tool on how to manage the accounts receivable process for any company. The use of real-life examples makes the concepts easy to understand. I recommend the book to anyone who wants to improve cash flow and reduce bad debt loss."—Michael E. Beaulieu, Senior Vice President, Finance Cardinal Health"Rather than simply explaining how to get the greatest return from an investment in accounts receivable, John G. Salek reveals how companies shoot themselves in the foot when management sets policies and procedures without consideration of the impact on cash flow. Accounts Receivable Management Best Practices isn't just for credit and collection professionals who often spend more time cleaning up process errors and other corporate 'garbage,' instead of managing risk. It should be required reading for C-level executives, the sales staff,operations managers, and anybody else whose job impacts the order-to- cash cycle."—David Schmidt, Principal, A2 Resources Coauthor of Power Collecting: Automation for Effective Asset Management"Enhancing a company's competitive profile is all about giving enough customers the right product, at the right price, at the right time. This author's real-world approach to accomplishing this goal through the prism of receivables management makes this book a must-read for those companies looking to make their mark as an organization that cares about its customers as well as their own need to produce financial results." —Bruce C. Lynn, Managing Director The Financial Executives Consulting Group, LLC"I have worked with John Salek since 1992, both as his client and as a project manager working with his organization. His knowledge of receivables management . . . the technology, the processes, and the formula for success . . . are unsurpassed in the field."—Stephen L. Watts, Manager, Global Receivables (retired) General Electric Medical Systems"Mr. Salek has written a masterpiece on the intricacies and management of the accounts receivable portfolio. I would recommend this book to CFOs, controllers, treasurers, credit managers, and small business owners." —Steve Kozack, Credit Manager Lennox Hearth Products"Written by an author who has been in the trenches and cites actual examples. This is not written in theory, butfrom practice."—Milt Dardis, Collection Consultant Dardis & AssociatesAbstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for anenterprise 's sale of its commodities or products as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be treated as a major method for enterprises to enlarge its business and raise its market share. However,by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in ente rprise 's capital turnover.Those hard situations even made the employees can 't get their fullpay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introduced some way of how to minimize the Account receivable.关键词key words: 应收账款Account receivable; 工程施工Engineering construction; 合同管理The managementof contracts摘要: 应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。
企业应收账款管理问题研究文献
企业应收账款管理问题研究文献对于企业的应收账款管理问题，有很多相关的研究文献可参考。
以下是一些经典的研究文献：1. Lazaridis, I., & Tryfonidis, D. (2006). Accounts receivable management and firm profitability: Empirical evidence from Europe. The Journal of Risk Finance, 7(4), 1-17.此文献研究了应收账款管理对企业盈利能力的影响，并根据欧洲企业的数据提供了实证证据。
2. Deloof, M. (2003). Does working capital management affect profitability of Belgian firms? Journal of Business Finance & Accounting, 30(3-4), 573-588.这篇文章探讨了工作资本管理对比利时企业盈利能力的影响，并提供了实证研究结果。
3. Ngowi, H. A., & Lazaridis, I. (2009). Accounts receivable management and corporate profitability: A case study of Tanzanian firms. The Journal of Risk Finance, 10(5), 428-437.此文献通过对坦桑尼亚企业的案例研究，研究了应收账款管理对企业盈利能力的影响，并提供了相应的实证结果。
4. Filbeck, G., & Krueger, T. (2005). An analysis of working capital management results across industries. Mid-American Journal of Business, 20(2), 11-18.这篇文章分析了不同行业的工作资本管理结果，并提供了相应的研究结果。
2024年财务管理论文英文参考文献
[10]Atkin, C. K. Instrumental utilities and information seeking. New models for mass communication research, Oxford,England: Sage,1973.
[8]Bass, B., Granke, R. Societal influences on student perceptions of how to succeed in organizations. Journal of Applied Psychology, 1972,56(4)，312-318.
[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47(1)：10 - 23.
[5]Alchian,A.,Demsetz, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62(5)： 777-795.
[4]Aragon-Comea, J. A. Strategic proactivity and firm approach to the natural environment. Academy of Management Journal,1998,41(5)，556-567.
《企业应收账款管理国内外文献综述1500字》
企业应收账款管理国内外文献综述1.国外研究现状应收账款管理在财务管理中已是一门比较成熟的研究学科，国外学者对该学科的研究已有100多年的历史经验。
其研究主要从企业风险识别、信用管理、内部流程控制等层面来展开论述。
首先，从企业风险管理角度来看，应收账款的风险管理是应收账款管理过程中的一个重要环节。
Enase Okonedo(2000)基于权变理论对应收账款控制系统和企业的特征关系进行研究后得出应收账款风险管理应该适应企业特征。
Selçuk BUYRUKOĞLU(2019)提出企业的应收账款风险管理工作是一项长期系统的工程，企业要控制应收账款风险需要拥有系统而规范的管理方法并且建立一套全面的风险管理体系。
其次，从信用管理的角度来看，Monika （2017）认为企业应收账款管理水平低的主要成因是企业对信贷政策的管理，对客户进行信用管理不够，在能实现应收账款的事前预防与控制方面存在不足。
Ferrari Franco(2000)在客户信用管理上提出了依据客户的自身能力，分级制定信用额度。
并且企业需要明确授信的审核权限，根据自身情况制定出相应的审批流程。
规模大的企业审批流程要由下而上，依据金额逐级审批，不能直接越级审核。
Natalia Bondarchuk（2016）提出公司应在内部设立专门的信用管理岗位，认真评价客户风险,做好应收账款的风险防范。
再次，从应收账款内部控制角度，Zadoorian Jim(2011)提出针对应收账款管理设立独立管理部门，他认为应收账款管理工作本就是一个动态监管的过程，设立独立的管理部门有利于对应收账款整个过程实施管控。
2.国内研究现状由于国内外市场经济发展背景的差异，国内学者相对国外学者对企业应收账款管理研究起步晚。
但随着我国经济的发展与市场的开放，国内的学者在借鉴西方学者研究的基础上，对应收账款管理研究也日渐完善并取得了一定的经验与成果。
在从企业内部控制的角度对应收账款管理的研究，2008年6月我国在参考与借鉴国外理论与内制制度的基础上，结合国内市场与企业实际情况，印发了《企业内部控制基本规范》，该规范为国内企业内部控制体系的理论指导和指引。
《公司应收账款管理研究国内外文献综述2100字》
公司应收账款管理研究国内外文献综述1 国内文献综述1.应收账款管理问题研究林芳[1]（2016）指出目前应收账款管理存在账务管理不规范、坏账呆账管理不足和无定期对账等问题，然后分别提出了具体的对策：搭建一个账款分离的管理体系来解决账务管理不规范、对对方企业的现金流情况做全面的跟踪调查、制定好赊销审批进度。
朱宏博[2]（2019）探讨了应收账款的风险并将其划分为管理风险和业务风险，又将各类公司、各业务板块风险在“低风险区域”、“竞争风险区域”、“管理危机区域”和“高风险区域”四象限中归纳整理，分别表示管理和业务风险双低、低管理高业务、高管理低业务的和双高风险，对每个区域的不同特征针对性提出改进策略。
赵晓晨[3]（2016）提到当前企业经常以赊销或提供劳务的形式将企业的商品出售给客户，这种形式虽然从某种程度上为企业带来更多的利润，但其背后隐藏的诸多风险应当引起企业的注意。
刘金星、申志阳[4]（2017）认为当前大部分企业应收账款管理现状并不乐观，并且在逐渐增加企业资金运转的难度，企业的财务风险有所增大，进而对企业的健康发展造成影响。
2.应收账款管理对策研究张园、张思洁[5]（2017）提到了家电行业竞争越发激烈，赊销贸易成为主流，并为企业带来便利，赢得市场份额。
但没有科学管控，应收账款便会使流动资金减少，严重的话可导致资金链断裂。
所以这两位笔者建议实施全程管理应收账款：加强事前预警和强化事后监督。
利用将应收账款转为应收票据、证券化以及质押融资等金融手段缓解应收账款问题。
徐德顺、马军海[6]（2018）指出管理好应收账款既有利于加固微观层面经济基础，又能促进宏观层面财务管理。
经过了大量的样本企业研究后，他们证实了我国企业的应收账款普遍有金额庞大、账龄较久、周转期长，逾期率高、流动资产不够支撑经营需要的现象，并建议国家顺时推动金融服务，提高资产配置效益，企业也应该把握好自身应收账款的发展限额，使企业的整体经济效益最大化。
应收账款外文文献
应收账款外文文献-CAL-FENGHAI.-(YICAI)-Company One11.Accounts ReceivableOne of the key factors underlying the growth of the American economy is the trend toward selling goods and services on credit. Accounts receivable comprise the largest financial asset of many merchandising companies.Accounts receivable are relatively liquid assets, usually converting into cash within a period of 30 to 60 days. Therefore, accounts receivable from customers usually appear in the balance sheet immediately after cash and short-term investments in marketable securities.2.UNCOLLECTIBLE ACCOUNTSAccounts receivable are shown in the balance sheet at the estimated collectible amount—called net realizable value. No business wants to sell merchandise on account to customers who will be able to pay. Many companies maintain their own credit departments that investigate the creditworthiness of each prospective customer. Nonetheless, if a company makes credit sales to hundreds—perhaps thousands—of customers, some accounts inevitably will turn out to be uncollectible.A limited amount of uncollectible accounts is not only expected—it is evidence of a sound credit policy. If the credit department is overly cautious, the business may lose many sales opportunities by rejecting customers who should have been considered acceptable credit risks.3.THE ALLOWANCE FOR DOUBTFUL ACCOUNTSThere is no way of telling in advance which accounts receivable will prove to be uncollectible. It is therefore not possible to credit the accounts of specific customers for our estimate of probable uncollectible accounts. Neither should we credit the Accounts Receivable control account in the general ledger. If the Accounts Receivable control accounts were to be credited with the estimated amount of doubtful accounts, this control account would no longer be in balance with the total of the numerous customers’ accounts in the subsidiary ledger. A practical alternative therefore is to credit a separate account called Allowance for Doubtful Accounts with the amount estimated to be uncollectible.The Allowance for Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce a more useful and reliable measure of a company’s liquidity. Because the Allowance for Doubtful Accounts is merely an estimate and not a precise calculation, professional judgment plays a considerable role in determining the size of this valuation account.Monthly Adjustment of the Allowance Account In the adjusting entry made by World Famous Toy Co. at January 31, the amount of the adjustment ($10,000) was equal to the estimated amount of uncollectible accounts. This is true only because January was the first month of operations and this was the company’s first estimate of its uncollectible accounts. In future months, the amount of the adjusting entry will depend on two factors: (1) the estimate of uncollectible accounts and (2) the current balance in the Allowance for Doubtful Accounts. Before we illustrate the adjustingentry for a future month, let us see why the balance in the allowance account may change during the accounting period.WRITING OFF AN UNCOLLECTIBLE ACCOUNT RECEIVABLEWhenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off. To write off an account receivable is to reduce the balance of the customer’s account to zero. The journal entry to accomplish this consists of a credit to the Accounts Receivable control account in the general ledger (and to the customer’s account in the subsidiary ledger) and an offsetting debit to the Allowance for Doubtful Accounts.To illustrate, assume that, early in February, World Famous Toy Co. learns that Discount Stores has gone out of business and that the $4,000 account receivable from this customer is now worthless. The entry to write off this uncollectible account receivable is:Allowance for Doubtful Accounts………………… 4,000Accounts Receivable (Discount Stores)…………………… 4,000To write off the account receivable from Discount Stores as uncollectible.The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts Expense account. The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period. When a specific account receivable is later determined to be worthless and is written off, this action does not represent an additional expense but merely confirms our previous estimate of the expense. If the Uncollectible Accounts Expense account was first charged with estimated credit losses and then later charged with proven credit losses, we would be double-counting the actual uncollectible accounts expense.Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. Thus writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.INTERNAL CONTROLS FOR RECEIVABLESOne of the most important principles of internal control is that employees who have custody of cash or other negotiable assets must not maintain accounting records. In a small business, one employee often is responsible for handing cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts. Such a combination of duties is an invitation to fraud. The employee in this situation is able to remove the cash collected from a customer without making any record of the collection. The next step is to dispose of the balance in the customer’s account. This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer’s account as uncollectible. Thus the employee has the cash, the customer’s account shows a zero balance due, and the books are in balance.In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts. The employees who maintain accounts receivable or handle cash receipts should not have authority to issue creditmemoranda or to authorize the write-off of receivables as uncollectible. These are classic examples of incompatible duties.MANAGEMENT OF ACCOUNTS RECEIVABLEManagement has two conflicting objectives with respect to the accounts receivable. On the one hand, management wants to generate as much sales revenue as possible. Offering customers lengthy credit terms, with little or no interest, has proven to be an effective means of generating sales revenue.Every business, however, would rather sell for cash than on account. Unless receivables earn interest, which usually is not the case, they are nonproductive assets that produce no revenue as they await collection. Therefore, another objective of cash management is to minimize the amount of money tied up in the form of accounts receivable.Several tools are available to a management that must offer credit terms to its customers yet wants to minimize the company’s investment in accounts receivable. We have already discussed offering credit customers cash discounts (such as 2/10,n/30) to encourage early payment. Other tools include factoring accounts receivable and selling to customers who use national credit cards.。
2017应收账款参考文献
2017应收账款参考文献应收账款(Accounting Receivable，简称AR)，该账户核算企业因销售商品、材料、提供劳务等，[1]应向购货单位收取的款项，以及代垫运杂费和承兑到期而未能收到款的商业承兑汇票。
下面是小编为大家整理的应收账款论文参考文献，希望对大家有帮助。
应收账款论文参考文献一：[1]夏天.资本结构理论发展历程述评[J].商业时代.2014(09)[2]黄正辉，谢智勇.上市公司资本结构影响因素的实证分析--以我国房地产业为例[J].上海管理科学.2013(03)[3]刘文海.我国旅游业发展研究[J].中国市场.2012(24)[4]袁旭.工程建设项目投资风险分析与防范措施研究[D].对外经济贸易大学2007[5]倪仁泉.中小房地产企业融资模式研究[D].对外经济贸易大学2007[6]马新晖.关于降低机械制造成本的方法研究[D].对外经济贸易大学2007[7]钟利红.新会计准则对财务分析影响的研究[D].对外经济贸易大学2007[8]张慧.中国旅游上市公司经济效益分析[J].长春理工大学学报(社会科学版).2011(11)[9]高金霞，时学成，王道保.基于行业视角的我国上市公司资本结构影响因素分析[J].经济论坛.2010(07)[10]梁伟华.旅游业的资本结构分析[J].现代经济信息.2009(24)[11]叶蓓，袁建国.企业投资的行为公司财务研究综述[J].会计研究.2007(12)[12]陈德萍，曾智海.资本结构与企业绩效的互动关系研究--基于创业板上市公司的实证检验[J].会计研究.2012(08)[13]张晓明，周春梅.我国旅游业上市公司现状分析及发展对策研究[J].西北大学学报(哲学社会科学版).2004(06)[14]霍守花，陆林.旅游上市公司资本结构与经营绩效关系的实证研究[J].安徽师范大学学报(自然科学版).2013(01)[15]宋卫俊.旅游企业劳资冲突的发生机制与对策研究[D].燕山大学2014[16]孙洁.花卉旅游的游客感知价值及开发策略研究[D].新疆农业大学2014[17]王元元.大数据背景下旅行社虚拟价值链模型研究[D].浙江工商大学2015[18]富琳桦.基于非物质文化遗产传承的旅游纪念品开发[D].华东理工大学2015[19]霍欣.我国旅游业上市公司资本结构影响因素的实证研究[D].对外经济贸易大学2014[20]朱彦慧.杨家埠民间艺术大观园管理模式研究[D].西安石油大学2014[21]李楠楠.中国旅游类上市公司对区域经济发展的效应分析[D].燕山大学2014应收账款论文参考文献二：[1]高阳.非法集资的入罪及合法民间借贷的法律规制[D].华东政法大学2014[2]张文江.独立担保制度法律分析[J].山西农业大学学报(社会科学版).2009(05)[3]李振.浅析独立担保在我国的发展[J].陕西青年职业学院学报.2009(03)[4]谢婧.金融危机背景下国际贸易结算方式的选择[J].现代金融.2009(03)[5]陈大艳.福费廷业务发展新趋势研究[J].科技情报开发与经济.2008(17)[6]孙超.论未来应收账款的转让融资[J].北京工业大学学报(社会科学版).2008(02)[7]艾万泽.我国商业银行发展福费廷业务研究[D].西南财经大学2006[8]李然.论福费廷业务在我国商业银行的发展[D].中国社会科学院研究生院2003[9]刘桂丽.浅析承认独立担保国内效力的必要性[J].淮北煤炭师范学院学报(哲学社会科学版).2009(03)[10]王春华.福费廷业务研究[D].东北财经大学2003[11]王慧.我国商业银行大力开展福费廷业务的对策[J].商场现代化.2008(02)[12]戴佳倩.福费廷业务的基本法律问题[J].重庆科技学院学报(社会科学版).2007(04)[13]庄乐梅.在金融危机中看金融创新[J].金融博览.2009(07)[1]黄斌，着.国际保理[M].法律出版社，2006[14]陈辞.商业银行非标准化债权融资业务立法基本问题[D].华东政法大学2014[15]蒋军平.建设工程优先权的行使[D].华东政法大学2014[16]刘海蓉.应收帐款转让制度之比较研究[J].洛阳师范学院学报.2006(06)[17](美)A.L.科宾(ArthurLintonCorbin)着，王卫国等译.科宾论合同[M].中国大百科全书出版社，1998应收账款论文参考文献三：[1]莫大卫.上海通用汽车供应链绿色绩效评估与改进[D].东北大学2012[2]姜家华.论企业客户关系管理[J].企业家天地下半月刊(理论版).2009(05)[3]郭军.加强客户关系管理增强企业竞争力[J].现代商业.2009(12)[4]李景然.我国商业银行个人客户分层管理研究[D].上海外国语大学2014[5]孙妍.网上银行客户忠诚度影响因素研究[D].哈尔滨工程大学2009[6]巨建辉.航天六院动力厂客户关系管理研究[D].天津大学2009[7]伍劲峰.中小企业型客户关系管理[D].武汉大学2005[8]李丛伟.基于知识管理的客户关系管理研究[D].华中师范大学2007[9]戴智.唐山联通3G服务客户忠诚度的研究[D].吉林大学2012[10]咸晓静，李乃和.客户关系管理理论与实践的演变：同步发展[J].市场营销导刊.2008(04)[11]杨俐.客户沟通在客户关系管理中的应用[J].合作经济与科技.2009(08)[12]陈炯，谢凤华.企业客户关系管理现状及对策研究[J].经济研究导刊.2009(06)[13]袁杰，张佳.新时期下的客户关系管理[J].商场现代化.2009(04)[14]时潮.HH公司钢材进销存系统的设计与开发[D].东北大学2011[15]李思聪，陈尚松，俞欢军.基于J2EE的客户关系管理系统的设计与实现[J].工业控制计算机.2008(11)[16]高妤.以财务为中心的NE物流信息系统设计与开发[D].东北大学2011[17]扶明信.首钢ERP销售与分销子系统优化项目的管理研究[D].东北大学2012[18]熊岩.高职院校人才培养成本研究[D].东北大学2009[19]葛文明.宝钢南方区域工贸一体化软件项目开发进度管理[D].东北大学2011。
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财务会计论文应收账款外文参考文献Foreign source :Friends of the accounting, in 2009 (30) 84 85Enterprise receivables management analysed【 abstract 】 in order to meet the expanding sales and increase the competitiveness ofthe enterprises, reduce inventory, reduce inventory risk and management expensesneed, the business activities in El often created accounts receivable. Accountsreceivable is the enterprise is an important, the risk is bigger liquid assets, its qualityis good or bad for a business often has had a significant impact. Because of theimportant account receivable, according to some accounts receivable management andaccounting, points out the existing problems in the disadvantages of accountreceivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【 keywords 】 receivables; The provision for; Management riskAccounts 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. These long-term difficult to recover theaccounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.1.The role of account receivable. Expand sales, increase the competitiveness ofthe enterprises in the fierce market competition situation, is to promote the sales ofcredit is an important way. Enterprise credit is actually to provide customers with thetwo transactions, to customer selling products, and in a limitedperiod introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit forenterprise sales role. New products and explore new market is more important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs andinsurance expenses; Instead, the enterprise to hold accounts receivable, you do notneed the spending. Therefore, when the enterprise products inventory more for long1 time, generally can use more favorable credit conditions, the inventory into pipesreceivable and reduce finished goods in stock, save related expenses.2.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number of year long. Amounts Enterprise to accounts receivable accounting is not standard. According to theprovisions of the state financial and accounting systems. Accounts receivable isaccounting enterprise for selling goods or services to happen to purchase unit shall berecovered or accept labor unit payments. But the enterprise did not strictly accordingto the provisions of the accounting enterprise receivables. Cause some should not bein the project accounting money also included in the project, cause accountsreceivable accounting has no reality.The account receivable NPLS not timely, to the enterprise confirmed theappearance of virtually increased asset caused. Because enterprise to accountsreceivable slackened management, especially some enterprise also to accountsreceivable as means of adjusting profit. So on the account receivable SiZhangconfirmation on staying there ~ some problems. Is mainly to stay SiZhang has alreadyformed the receivables confirm fast enough, for many years in the accounts receivableformed account long-term, eased some already can't withdraw, this provision for theprovision for no provision of virtual enterprise assets, causing thickening.Because some of the managers and operators enterprise financial managementconsciousness and lack of management concept. To accounts receivable is lack ofeffective management and collect investigation the author feel. In Shanxi Province inthe part of the province tube enterprise still exist serious planned 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 thiscenter, not how to do well management finance the primacy, failed to do the businessmanagement financial management as the center. Financial management to fundmanagement as the center. The management of funds and use only paying attention tohow to borrow and spend money, not for existing resources andcapital for effectiveconfiguration and mobilize. Cause enterprise produced a considerable amount ofreceivables, also do not actively from the Angle of strengthening management, solotsof money to clean up the long-term retention outside. Affected the enterprise normalproduction and operation activities and the efficient use of the funds.2 3.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because ofenterprise logistics and cash flow not consistent, merchandise shipped, prescribingsales invoices. Payment is not keeping pace recovery, and sales have established, thisnot up recovery entry sales. Certainly will cause no cash inflow generated sales tax onprofits and losses, and sales income paid and years be paid in advance. If involvesspan more than to sales revenue account receivable. Then can produce enterprise bycurrent assets paid annual shareholders dividend. Enterprise forsuch pursuit arisingfrom the pad surface benefits and tax payment paid shareholders take up a lot ofliquidity, as time passes will influence enterprise capital turnover. Which led to theenterprise actual operation situation veiled. Influence enterprise production plan andsales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterpriseexecutes accounting foundation is the accrual (receivable meet system). The currentcredit happened all to write down current income. Therefore, 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% (special 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 risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make theenterprise 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 feespaid, accelerate 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 tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but notin cash income tax, and realizing cash payment must on time.3 Cash the distribution of the profits. Also exist such problems. In addition, thecost of the management of accounts receivable and accountsreceivable recyclingcosts 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 depends 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 enterprisecash shortage, influence salaries and raw material purchasing, serious impact on the enterprisenormal production and operation.Increased receivables management process. Error probability, bringsto theenterprise enterprise to face the additional loss accountsreceivable account, possiblyto the timely discovery, accounting errors can prompt understanding and otherreceivables accounts receivable dynamic enterprise details. Cause responsibilityunclear. Accounts receivable contract, Taiwan about, commitments,the formalities ofexamination and approval of such material scattered, lost may makethe enterprise hashappened on the account receivable unable to receive the fullrecovery of repayment,the only partially withdraw through legal means. Can recover, butdue to material notwhole and cannot be recovered, until eventually form the enterprise assets loss.4.To strengthen the management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kindsof receivables launch a comprehensive system of comb, queuing, check the work.Because in past economic activity business minority, inefficient pattern. Hard to adaptto the market 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 along (most age 3 years), former party leave the state of operation 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 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 checkaccount receivable; Way to4 outside the system, and is unlikely to far back of receivables through telephoneenquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back tothe original sales personnel, agent help check to ensure that thedata obtained by theaccurate, reliable and accurate data collected in the visiting forthe future of written-off receivables smoothly provide effective legal evidence. More importantly, with thedebtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-offreceivables smoothly and lay the foundation.Multi-pronged approach.we great effort, increase. After the preparation work ordo. Accounts receivable written-off receivables entered thesubstantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise withbenefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. Topossess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations;Butfor malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court,apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, alarge amount of arrears. Indeed, in adifficult to pay off after consultation with staff. Paymentagreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In ahumane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workersto their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but5 reimbursement conditions or timing immature the obligor, collect personnel cancooperate actively court on the debtor's property implement preservation, making cdoin court, under the help of the relevant accounting units and individuals to imposepreservation of property. For property preservation at the same time. Appoint ourwealth pipe center visit regularly the obligor, closely watching the debtorwhereabouts, understand their property status. Once found the debtor reimbursementconditions mature, immediately notify the court, suspend theproperty preservation,reactivated cases. Applied to the court for compulsory execution withdraw arrears.Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivablesaccounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did notestablish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are afew enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing therisk of bad loans.Earnestly implement post responsibility system, strict appraisal, rewards andpunishments and trenchant.Some enterprise although also established a comparativelyperfect accounts receivable credit sales, management, a great responsibility andinternal control system, but in actual work but become a mere formality, non-existing.Cause the enterprise internal responsibility unclear, the reward is unknown situation.To a certain extent, encourages the formation of large receivables, increasing theoperating risk of an enterprise. So only with a good set of system doesn't solve all theproblems in the practical work, the key still need to implement these system willreach the designated position, achieves truly in the bud.Foreign source :Friends of the accounting, in 2009 (30) 84 856 企业应收账款管理存在的问题及对策【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。