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1、企业应收账款管理中存在问题及对策,以苏宁电器公司为例 摘要 我们国家经济迅速发展，各行各业都存在不同的机遇和挑战，企业都以盈利为目的，想做的更大更强，试图成为行业龙头。因此在企业发展的过程中，一部分企业就使用某些手段扩大自我核心竞争力，例如将客户信用额降低并且相应延长收款时限，并且及时的与客户交流和沟通。可是随着企业发展，各个公司财务报表上应收账款项目数字越来越大，假如企业过高追求应收的账目，大部分营业额用应收账款实现的话，会增大企业资金和财务风险。如果不能很好制定一个合适的企业发展战略规划，那么企业的持续经营会受影响。本文以苏宁电器为例，在对苏宁电器这个企业的应收账款风险经过充分的分析后，找
2、出企业应收风险大的原因，并且提出了相应的建议和措施，从而为苏宁电器的应收账款管理做出合理管控。 关键词:苏宁电器；应收账款；坏账；资金；账龄分析法 ABSTRACT Our countrys economy is developing rapidly, and there are different opportunities and challenges in all walks of life. Enterprises are aiming at profitability and want to be bigger and stronger, trying to bee the indu
3、stry leader. Therefore, in the process of enterprise development, some enterprises use certain means to expand their core petitiveness, including reducing customer credits and extending the time limit for collection, and municating and municating with customers in a timely manner. However, with the
4、development of enterprises, the number of aounts receivable items on the financial statements of various panies is getting larger and larger. If the enterprises are too high to pursue the aounts receivable, most of the turnover will be realized by aounts receivable, which will increase the funds of
5、the enterprises and financial risks. If a suitable corporate development strategy plan is not well developed, then the panys ongoing operations will be affected. Taking Suning Appliance as an example, this paper analyzes the risk of aounts receivable of Suning Appliance, and then finds out the reaso
6、ns for the high risk of enterprise receivable, and puts forward corresponding suggestions and measures, which is the response of Suning Appliance. The management of aounts receivable is properly controlled. Key words ：Suning Appliance；Aounts receivable；Bad debts；Funds；Aging analysis method 目录 摘 要 .
7、I ABSTRACT . II 前言 . 1 1 应收账款理论概述 . 2 1.1 应收账款定义 . 2 1.2 应收账款管理定义 . 2 1.3 产生应收账款的原因 . 2 1.4 应收账款对企业的影响 . 3 1.4.1 积极影响 . 3 1.4.2 消极影响 . 4 2 家电行业应收账款现状及成因 . 5 2.1 家电行业应收账款现状 . 5 2.1.1 应收账款总额过大 . 5 2.1.2 应收账款占流动资产比重较大 . 5 2.1.3 应收账款账龄较长 . 6 2.1.4 应收账款周转率较小 . 6 2.2 应收账款风险的形成因素 . 6 2.2.1 产品趋于同质，商业竞争加剧 . 6 2.2.2 信用体系不健全 . 7 2.2.3 企业风险意识淡薄，内部控制不到位 . 7 3 目前企业应收账款管理中存在的问题以苏宁电器公司为例 . 8 3.1 苏宁电器公司简介 . 8 3.2 苏宁电器应收账款质量分析 . 8 3.2.1 应收账款额占主营业务收入比例 . 8 3.2.2 应收账款占流动资产比例 . 9 3.2.3 应收账款周转率 . 10 3.2.4 账龄分析 . 11 3.2.5 坏账准备 . 12 3.3 苏宁电器应收账款管理中存在的问题 . 12 3.3.1“现款交货”实施范围小 .
