企业应收帐款管理存在的问题及对策

企业应收帐款管理存在着对应收帐款不按时进行对帐清理、利用应收帐款调节帐面利润以及失职渎职造成呆死帐,甚至借重组改制机构甩“包袱”造成大量帐款无人管理等严重问题。究其原因:一是管理体制弱化;二是法律意识淡薄;三是政策法规建设滞后;四是企业专职监督流于形式。针对上述问题提出下列对策:1、建立健全完善的科学的生产经营责任制考核机制;2、了解对方信用程度,制定合理的营销策略;3、建立应收帐款坏帐准备制度;4、强化专职监督;5、实施科学决策;6、把好用人关。

On the Problems Existing in the Management on Enterprise's Account Receivable and Its Solving Approaches

There exist some problems such as checking up accounts irregularly,regulating book profit by using accounts receivable,uncollectible account because of dereliction of duty,etc.There are following reasons:(1) There isn't a strong administration system.(2) Law sense is faint..(3) Policy and regulations is lagging behind.(4) The professional supervisor can't fulfill their function.There are the following countermeasures:(1)To set up a sound,scientific examination system.(2) To understand adversary's credit condition,to make out rational marketing strategies.(3) To set up an allowance system for uncollectible accounts.(4) To strengthen professional supervisor.(5) To make decisions scientifically.(6) To employ correct persons.