FOREIGNSOURCEFRIENDSOFTHEACCOUNTING,IN2009308485外文原文ENTERPRISERECEIVABLESMANAGEMENTANALYSEDFENXIMININGCHEMICALCOMPANYZHAOAIPING【ABSTRACT】INORDERTOMEETTHEEXPANDINGSALESANDINCREASETHECOMPETITIVENESSOFTHEENTERPRISES,REDUCEINVENTORY,REDUCEINVENTORYRISKANDMANAGEMENTEXPENSESNEED,THEBUSINESSACTIVITIESINELOFTENCREATEDACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEISTHEENTERPRISEISANIMPORTANT,THERISKISBIGGERLIQUIDASSETS,ITSQUALITYISGOODORBADFORABUSINESSOFTENHASHADASIGNIFICANTIMPACTBECAUSEOFTHEIMPORTANTACCOUNTRECEIVABLE,ACCORDINGTOSOMEACCOUNTSRECEIVABLEMANAGEMENTANDACCOUNTING,POINTSOUTTHEEXISTINGPROBLEMSINTHEDISADVANTAGESOFACCOUNTRECEIVABLEMISMANAGEMENT,ANDPUTSFORWARDSOMETOSTRENGTHENTHEMANAGEMENTOFACCOUNTSRECEIVABLEPRACTICES【KEYWORDS】RECEIVABLESTHEPROVISIONFORMANAGEMENTRISKACCOUNTSRECEIVABLEISTHEENTERPRISEISANIMPORTANT,THERISKISBIGGERLIQUIDASSETS,ITSQUALITYISGOODORBADFORABUSINESSOFTENHASHADASIGNIFICANTIMPACTTHESELONGTERMDIFFICULTTORECOVERTHEACCOUNTSRECEIVABLEEXISTENCE,SERIOUSLYAFFECTEDTHEENTERPRISETHENORMALPRODUCTIONANDBUSINESSENTERPRISEMANAGEMENTCOSTS,INCREASEDTODIFFERENTEXTENTSOMEENTERPRISEINTOAFINANCIALCRISISTHEROLEOFACCOUNTRECEIVABLEEXPANDSALES,INCREASETHECOMPETITIVENESSOFTHEENTERPRISESINTHEFIERCEMARKETCOMPETITIONSITUATION,ISTOPROMOTETHESALESOFCREDITISANIMPORTANTWAYENTERPRISECREDITISACTUALLYTOPROVIDECUSTOMERSWITHTHETWOTRANSACTIONS,TOCUSTOMERSELLINGPRODUCTS,ANDINALIMITEDPERIODINTROVERTEDCUSTOMERSFUNDSINCREDITTIGHTENING,MARKETWEAKNESS,LACKOFMONEY,THEPROMOTIONWITHOBVIOUSCREDITFORENTERPRISESALESROLENEWPRODUCTSANDEXPLORENEWMARKETISMOREIMPORTANTSIGNIFICANCEREDUCEINVENTORY,REDUCEINVENTORYRISKANDMANAGEMENTCOSTSTOTHEENTERPRISETOHOLDFINISHEDGOODSINVENTORYADDITIONALFEE,WAREHOUSINGCOSTSANDINSURANCEEXPENSESINSTEAD,THEENTERPRISETOHOLDACCOUNTSRECEIVABLE,YOUDONOTNEEDTHESPENDINGTHEREFORE,WHENTHEENTERPRISEPRODUCTSINVENTORYMOREFORLONGTIME,GENERALLYCANUSEMOREFAVORABLECREDITCONDITIONS,THEINVENTORYINTOPIPESRECEIVABLEANDREDUCEFINISHEDGOODSINSTOCK,SAVERELATEDEXPENSESACCOUNTSRECEIVABLEINTHEMANAGEMENTOFTHEEXISTINGPROBLEMSACCOUNTSRECEIVABLEISBROAD,FIXEDNUMBEROFYEARLONGAMOUNTSENTERPRISETOACCOUNTSRECEIVABLEACCOUNTINGISNOTSTANDARDACCORDINGTOTHEPROVISIONSOFTHESTATEFINANCIALANDACCOUNTINGSYSTEMSACCOUNTSRECEIVABLEISACCOUNTINGENTERPRISEFORSELLINGGOODSORSERVICESTOHAPPENTOPURCHASEUNITSHALLBERECOVEREDORACCEPTLABORUNITPAYMENTSBUTTHEENTERPRISEDIDNOTSTRICTLYACCORDINGTOTHEPROVISIONSOFTHEACCOUNTINGENTERPRISERECEIVABLESCAUSESOMESHOULDNOTBEINTHEPROJECTACCOUNTINGMONEYALSOINCLUDEDINTHEPROJECT,CAUSEACCOUNTSRECEIVABLEACCOUNTINGHASNOREALITYTHEACCOUNTRECEIVABLENPLSNOTTIMELY,TOTHEENTERPRISECONFIRMEDTHEAPPEARANCEOFVIRTUALLYINCREASEDASSETCAUSEDBECAUSEENTERPRISETOACCOUNTSRECEIVABLESLACKENEDMANAGEMENT,ESPECIALLYSOMEENTERPRISEALSOTOACCOUNTSRECEIVABLEASMEANSOFADJUSTINGPROFITSOONTHEACCOUNTRECEIVABLESIZHANGCONFIRMATIONONSTAYINGTHERESOMEPROBLEMSISMAINLYTOSTAYSIZHANGHASALREADYFORMEDTHERECEIVABLESCONFIRMFASTENOUGH,FORMANYYEARSINTHEACCOUNTSRECEIVABLEFORMEDACCOUNTLONGTERM,EASEDSOMEALREADYCANTWITHDRAW,THISPROVISIONFORTHEPROVISIONFORNOPROVISIONOFVIRTUALENTERPRISEASSETS,CAUSINGTHICKENINGBECAUSESOMEOFTHEMANAGERSANDOPERATORSENTERPRISEFINANCIALMANAGEMENTCONSCIOUSNESSANDLACKOFMANAGEMENTCONCEPTTOACCOUNTSRECEIVABLEISLACKOFEFFECTIVEMANAGEMENTANDCOLLECTINVESTIGATIONTHEAUTHORFEELINSHANXIPROVINCEINTHEPARTOFTHEPROVINCETUBEENTERPRISESTILLEXISTSERIOUSPLANNEDECONOMYOFIDEAS,THESEPEOPLETOTHEMARKETECONOMYCANTSAYDONTUNDERSTAND,ALSOCANNOTSAYDONTUNDERSTAND,THEMAINTHINGISNOTSTARTSFROMONESELF,ANDINPRACTICALWORKISOFTENSAIDTHEMUCH,DOLESSTHOUGHTISDRUNKONTHEPRODUCTIONANDBUSINESSOPERATIONTHISCENTER,NOTHOWTODOWELLMANAGEMENTFINANCETHEPRIMACY,FAILEDTODOTHEBUSINESSMANAGEMENTFINANCIALMANAGEMENTASTHECENTERFINANCIALMANAGEMENTTOFUNDMANAGEMENTASTHECENTERTHEMANAGEMENTOFFUNDSANDUSEONLYPAYINGATTENTIONTOHOWTOBORROWANDSPENDMONEY,NOTFOREXISTINGRESOURCESANDCAPITALFOREFFECTIVECONFIGURATIONANDMOBILIZECAUSEENTERPRISEPRODUCEDACONSIDERABLEAMOUNTOFRECEIVABLES,ALSODONOTACTIVELYFROMTHEANGLEOFSTRENGTHENINGMANAGEMENT,SOLOTSOFMONEYTOCLEANUPTHELONGTERMRETENTIONOUTSIDEAFFECTEDTHEENTERPRISENORMALPRODUCTIONANDOPERATIONACTIVITIESANDTHEEFFICIENTUSEOFTHEFUNDSTHEDRAWBACKSOFTHERECEIVABLEMISMANAGEMENTREDUCEENTERPRISEFUNDSUSEEFFICIENCY,MAKEENTERPRISEPROFITSDOWNBECAUSEOFENTERPRISELOGISTICSANDCASHFLOWNOTCONSISTENT,MERCHANDISESHIPPED,PRESCRIBINGSALESINVOICESPAYMENTISNOTKEEPINGPACERECOVERY,ANDSALESHAVEESTABLISHED,THISNOTUPRECOVERYENTRYSALESCERTAINLYWILLCAUSENOCASHINFLOWGENERATEDSALESTAXONPROFITSANDLOSSES,ANDSALESINCOMEPAIDANDYEARSBEPAIDINADVANCEIFINVOLVESSPANMORETHANTOSALESREVENUEACCOUNTRECEIVABLETHENCANPRODUCEENTERPRISEBYCURRENTASSETSPAIDANNUALSHAREHOLDERSDIVIDENDENTERPRISEFORSUCHPURSUITARISINGFROMTHEPADSURFACEBENEFITSANDTAXPAYMENTPAIDSHAREHOLDERSTAKEUPALOTOFLIQUIDITY,ASTIMEPASSESWILLINFLUENCEENTERPRISECAPITALTURNOVERWHICHLEDTOTHEENTERPRISEACTUALOPERATIONSITUATIONVEILEDINFLUENCEENTERPRISEPRODUCTIONPLANANDSALESPLAN,ETC,CANTREALIZETHESETBENEFITGOALEXAGGERATEDENTERPRISEOPERATINGRESULTSBECAUSEOURCOUNTRYENTERPRISEEXECUTESACCOUNTINGFOUNDATIONISTHEACCRUALRECEIVABL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ON,CORRESPONDENCEISINVALIDCASES,STILLCHOOSEBEREPRESENTATIVEOFTHEDEBTORTOCOURT,APPLYFORACOURTFORCOMPULSORYEXECUTIONINTHEMAJESTYOFTHELAW,THEOTHERGROUPOFADETERRENTTOREPAYTHEDEBTORWILLREPAYARREARS,SELFCONSCIOUSLYPLAYSTOTHEWHOLEWRITTENOFFRECEIVABLESTOPOINTTHEIMPETUSWITHONTHESYSTEMINTERNALWORKERARREARSFORSYSTEMINSIDEWORKERDUETOILLNESS,LIFEDIFFICULT,ANDMANYOTHERREASONFORMEDNONBUSINESSTEMPORARYLOAN,FIRSTOFALL,ISSUEDADOCUMENT,CLEARLYSTIPULATESTHATDEADLINEREPOSSESSEDSECONDLY,ALARGEAMOUNTOFARREARSINDEED,INADIFFICULTTOPAYOFFAFTERCONSULTATIONWITHSTAFFPAYMENTAGREEMENTSIGNEDDIVIDESECONDMONTHINSALARYCHARGEDORDEDUCTFINALLY,THEINTERNALTOLAIDOFFEMPLOYEESANDHAVEEXTRALARGEDISEASEWORKER,ITSECONOMYISREALLYDIFFICULTTOREPAYEMBARRASSMENTINAHUMANETREATMENT,OFFERCERTAINDEBTRELIEFSUCHALREADYMAKEWHOLEWRITTENOFFRECEIVABLESREACHTHEEXPECTEDEFFECT,ALSOCANLETLAIDOFFWORKERSTOTHEIRREALCHALLENGESORGANIZATIONCAREADOPTINGPROPERTYPRESERVATIONMEASURESINTHEACTUALCOLLECTPROCESSOFTENENCOUNTEREDSOMEHAVETHEREPAYMENTABILITYBUTREIMBURSEMENTCONDITIONSORTIMINGIMMATURETHEOBLIGOR,COLLECTPERSONNELCANCOOPERATEACTIVELYCOURTONTHEDEBTORSPROPERTYIMPLEMENTPRESERVATION,MAKINGCDOINCOURT,UNDERTHEHELPOFTHERELEVANTACCOUNTINGUNITSANDINDIVIDUALSTOIMPOSEPRESERVATIONOFPROPERTYFORPROPERTYPRESERVATIONATTHESAMETIMEAPPOINTOURWEALTHPIPECENTERVISITREGULARLYTHEOBLIGOR,CLOSELYWATCHINGTHEDEBTORWHEREABOUTS,UNDERSTANDTHEIRPROPERTYSTATUSONCEFOUNDTHEDEBTORREIMBURSEMENTCONDITIONSMATURE,IMMEDIATELYNOTIFYTHECOURT,SUSPENDTHEPROPERTYPRESERVATION,REACTIVATEDCASESAPPLIEDTOTHECOURTFORCOMPULSORYEXECUTIONWITHDRAWARREARSESTABLISHCUSTOMERCREDITSYSTEMSTRICTCREDITBUSINESSFORMALITIESFOREXAMINATIONANDAPPROVALFROMYEARSOFWRITTENOFFRECEIVABLESACCOUNTSRECEIVABLESEEAFEWENTERPRISESINEXPERIENCEINCREASEDSALESPUSHCREDITSALESPOLICYDIDNOTESTABLISHACOMPLETECUSTOMERCREDITSYSTEM,TOTHECUSTOMERASSETSSTATUS,REIMBURSEMENTABILITY,FINANCIALSITUATION,THECREDITRATINGDONTKNOWMUCHEVENAFTERRECEIVABLEFORMATIONFINDTHEDEBTORTOPUNISHFREQUENTLYOCCURREDTHEREAREAFEWENTERPRISETOTHECUSTOMERCREDITCONDITIONSARETOOBROADCREDITAPPROVALRIGHTSTOOSCATTERED,SOMETIMESASALESPERSONNELCANDECIDEDTOSELLONCREDITBUSINESSFORMATIONCAUSESOMECREDITRATINGISLOWCUSTOMERSEASILYGETCREDIT,INCREASINGTHERISKOFBADLOANSEARNESTLYIMPLEMENTPOSTRESPONSIBILITYSYSTEM,STRICTAPPRAISAL,REWARDSANDPUNISHMENTSANDTRENCHANTSOMEENTERPRISEALTHOUGHALSOESTABLISHEDACOMPARATIVELYPERFECTACCOUNTSRECEIVABLECREDITSALES,MANAGEMENT,AGREATRESPONSIBILITYANDINTERNALCONTROLSYSTEM,BUTINACTUALWORKBUTBECOMEAMEREFORMALITY,NONEXISTINGCAUSETHEENTERPRISEINTERNALRESPONSIBILITYUNCLEAR,THEREWARDISUNKNOWNSITUATIONTOACERTAINEXTENT,ENCOURAGESTHEFORMATIONOFLARGERECEIVABLES,INCREASINGTHEOPERATINGRISKOFANENTERPRISESOONLYWITHAGOODSETOFSYSTEMDOESNTSOLVEALLTHEPROBLEMSINTHEPRACTICALWORK,THEKEYSTILLNEEDTOIMPLEMENTTHESESYSTEMWILLREACHTHEDESIGNATEDPOSITION,ACHIEVESTRULYINTHEBUD企業(yè)應(yīng)收賬款管理存在的問(wèn)題及對(duì)策汾西礦業(yè)化工公司趙愛(ài)萍【摘要】公司為了滿(mǎn)足擴(kuò)大銷(xiāo)售、增加企業(yè)的競(jìng)爭(zhēng)力、減少庫(kù)存、降低存貨風(fēng)險(xiǎn)和管理開(kāi)支等的需要，在EL常的經(jīng)營(yíng)活動(dòng)中產(chǎn)生了應(yīng)收賬款。應(yīng)收賬款是企業(yè)一項(xiàng)重要的、風(fēng)險(xiǎn)較大的流動(dòng)資產(chǎn)，其質(zhì)量的好壞往往對(duì)一個(gè)企業(yè)的經(jīng)營(yíng)有著重大的影響。由于應(yīng)收賬款的重要，筆者針對(duì)一些應(yīng)收賬款管理和核算上存在的問(wèn)題，指出應(yīng)收賬款管理不善的弊端，并提出一些加強(qiáng)應(yīng)收賬款管理的做法?！娟P(guān)鍵詞】應(yīng)收賬款；壞賬準(zhǔn)備；經(jīng)營(yíng)風(fēng)險(xiǎn)應(yīng)收賬款是企業(yè)一項(xiàng)重要的、風(fēng)險(xiǎn)較大的流動(dòng)資產(chǎn)，其質(zhì)量的好壞往往對(duì)一個(gè)企業(yè)的經(jīng)營(yíng)有著重大的影響。這些長(zhǎng)期難以收回的應(yīng)收賬款的存在，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營(yíng)增加了企業(yè)經(jīng)營(yíng)成本，使一些企業(yè)不同程度地陷入了財(cái)務(wù)危機(jī)。應(yīng)收賬款的作用。擴(kuò)大銷(xiāo)售，增加了企業(yè)的競(jìng)爭(zhēng)力在市場(chǎng)競(jìng)爭(zhēng)日趨激烈的情況下，賒銷(xiāo)是促進(jìn)銷(xiāo)售的一種重要方式。企業(yè)賒銷(xiāo)實(shí)際上是向顧客提供了兩項(xiàng)交易，向顧客銷(xiāo)售產(chǎn)品以及在一個(gè)有限的時(shí)期內(nèi)向顧客提供資金。在銀根緊縮、市場(chǎng)疲軟、資金匱乏的情況下，賒銷(xiāo)具有比較明顯的促銷(xiāo)作用對(duì)企業(yè)銷(xiāo)售新產(chǎn)品、開(kāi)拓新市場(chǎng)具有更重要的意義。減少庫(kù)存，降低存貨風(fēng)險(xiǎn)和管理開(kāi)支企業(yè)持有產(chǎn)成品存貨要追加管理費(fèi)、倉(cāng)儲(chǔ)費(fèi)和保險(xiǎn)費(fèi)等支出；相反，企業(yè)持有應(yīng)收賬款，則無(wú)需上述支出。因此，當(dāng)企業(yè)產(chǎn)成品存貨較多時(shí)，一般都可采用較為優(yōu)惠的信用條件進(jìn)行賒銷(xiāo)，把存貨轉(zhuǎn)化為應(yīng)收賬款，減少產(chǎn)成品存貨，節(jié)約相關(guān)的開(kāi)支。應(yīng)收賬款在管理上存在的問(wèn)題應(yīng)收賬款的涉及面廣數(shù)額大、年限長(zhǎng)企業(yè)對(duì)應(yīng)收賬款的核算不規(guī)范。按照國(guó)家財(cái)務(wù)會(huì)計(jì)制度的規(guī)定應(yīng)收賬款是核算企業(yè)因銷(xiāo)售貨物或提供勞務(wù)等發(fā)生的應(yīng)向購(gòu)貨單位或接受勞務(wù)單位收回的款項(xiàng)。但企業(yè)沒(méi)有嚴(yán)格按照這一規(guī)定核算企業(yè)的應(yīng)收賬款致使有些不應(yīng)在該項(xiàng)目核算的款項(xiàng)也納入該項(xiàng)目，造成應(yīng)收賬款核算的不實(shí)。應(yīng)收賬款中的呆壞賬確認(rèn)不及時(shí)，給企業(yè)造成虛增資產(chǎn)的假象。由于企業(yè)對(duì)應(yīng)收賬款疏于管理，特別是有的企業(yè)還把應(yīng)收賬款作為調(diào)節(jié)利潤(rùn)的手段。因此在對(duì)應(yīng)收賬款的呆死賬的確認(rèn)上就存在些問(wèn)題。主要是對(duì)已經(jīng)形成呆死賬的應(yīng)收款項(xiàng)的確認(rèn)不夠及時(shí)，多年形成的應(yīng)收賬款在賬上長(zhǎng)期掛賬，有的已經(jīng)根本無(wú)法收回，該計(jì)提壞賬準(zhǔn)備的也不計(jì)提，造成企業(yè)資產(chǎn)的虛增。由于企業(yè)的某些管理者和經(jīng)營(yíng)者缺乏經(jīng)營(yíng)理財(cái)?shù)囊庾R(shí)和觀念。對(duì)應(yīng)收賬款缺乏有效的管理和清收調(diào)查中筆者感到。在山西省的部分省管企業(yè)中還存在著比較嚴(yán)重的計(jì)劃經(jīng)濟(jì)的思想觀念，這些人對(duì)市場(chǎng)經(jīng)濟(jì)不能說(shuō)是不懂，也不能說(shuō)是不明白，主要就是不能從自身做起，而且在實(shí)際工作中往往是說(shuō)的多、做的少。思想還沉醉于生產(chǎn)經(jīng)營(yíng)這個(gè)中心，沒(méi)有把如何做好經(jīng)營(yíng)理財(cái)放在首位，沒(méi)有做到企業(yè)管理以財(cái)務(wù)管理為中心。財(cái)務(wù)管理以資金管理為中心。對(duì)資金的管理和使用只注重如何去借錢(qián)和花錢(qián)，沒(méi)有對(duì)現(xiàn)有的資源和資金進(jìn)行有效的配置和調(diào)動(dòng)致使企業(yè)產(chǎn)生了大量的應(yīng)收賬款，也不積極從加強(qiáng)管理的角度去清理，大量資金長(zhǎng)期滯留在外。影響了企業(yè)正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)的開(kāi)展和資金的有效使用。應(yīng)收賬款管理不善的弊端降低企業(yè)資金使用效率，使企業(yè)效益下降由于企業(yè)的物流與資金流不一致，發(fā)出商品，開(kāi)出銷(xiāo)售發(fā)票貨款卻不能同步回收，而銷(xiāo)售已告成立，這種沒(méi)有貨款回籠的入賬銷(xiāo)售收入勢(shì)必導(dǎo)致沒(méi)有現(xiàn)金流入的銷(xiāo)售業(yè)務(wù)損益產(chǎn)生、銷(xiāo)售稅金上繳及年內(nèi)所得稅預(yù)繳。如果涉及跨年度銷(xiāo)售收入導(dǎo)致的應(yīng)收賬款。則可產(chǎn)生企業(yè)以流動(dòng)資產(chǎn)墊付股東年度分紅。企業(yè)因上述追求表面效益而產(chǎn)生的墊繳稅款及墊付股東分紅占用了大量的流動(dòng)資金，久而久之必將影響企業(yè)資金的周轉(zhuǎn)進(jìn)而導(dǎo)致企業(yè)經(jīng)營(yíng)實(shí)際狀況被掩蓋影響企業(yè)的生產(chǎn)計(jì)劃、銷(xiāo)售計(jì)劃等，無(wú)法實(shí)現(xiàn)既定的效益目標(biāo)?？浯笃髽I(yè)經(jīng)營(yíng)成果。由于我國(guó)企業(yè)實(shí)行的記賬基礎(chǔ)是權(quán)責(zé)發(fā)生制應(yīng)收應(yīng)付制。發(fā)生的當(dāng)期賒銷(xiāo)全部記入當(dāng)期收入。因此，企業(yè)的賬上利潤(rùn)的增加并不表示能如期實(shí)現(xiàn)現(xiàn)金流入。會(huì)計(jì)制度要求企業(yè)按照應(yīng)收賬款余額的百分比來(lái)提取壞賬準(zhǔn)備，壞賬準(zhǔn)備率一般為3一5特殊企業(yè)除外。如果實(shí)際發(fā)生的壞賬損失超過(guò)提取的壞賬準(zhǔn)備，會(huì)給企業(yè)帶來(lái)很大的損失。因此，企業(yè)應(yīng)收賬款的大量存在。虛增了賬面上的銷(xiāo)售收入在一定程度上夸大了企業(yè)經(jīng)營(yíng)成果增加了企業(yè)的風(fēng)險(xiǎn)成本。加速企業(yè)的現(xiàn)金流出。賒銷(xiāo)雖然能使企業(yè)產(chǎn)生較多的利潤(rùn)，但是并未真正使企業(yè)現(xiàn)金流入增加，反而使企業(yè)不得不運(yùn)用有限的流動(dòng)資金來(lái)墊付各種稅金和費(fèi)用，加速了企業(yè)的現(xiàn)金流出，主要表現(xiàn)為企業(yè)流轉(zhuǎn)稅的支出。應(yīng)收賬款帶來(lái)銷(xiāo)售收入并未實(shí)際收到現(xiàn)金，流轉(zhuǎn)稅是以銷(xiāo)售為計(jì)算依據(jù)的，企業(yè)必須按時(shí)以現(xiàn)金交納。企業(yè)交納的流轉(zhuǎn)稅如增值稅、營(yíng)業(yè)稅、消費(fèi)稅、資源稅以及城市建設(shè)稅等，必然會(huì)隨著銷(xiāo)售收入的增加而增加。所得稅的支出。應(yīng)收賬款產(chǎn)生了利潤(rùn)，但并未以現(xiàn)金實(shí)現(xiàn)，而交納所得稅必須按時(shí)以現(xiàn)金支付。現(xiàn)金利潤(rùn)的分配。也同樣存在這樣的問(wèn)題。另外，應(yīng)收賬款的管理成本、應(yīng)收賬款的回收成本都會(huì)加速企業(yè)現(xiàn)金流出。對(duì)企業(yè)營(yíng)業(yè)周期有影響。營(yíng)業(yè)周期即從取得存貨到銷(xiāo)售存貨，并收回現(xiàn)金為止的這段時(shí)間營(yíng)業(yè)周期的長(zhǎng)短取決于存貨周轉(zhuǎn)天數(shù)和應(yīng)收賬款周轉(zhuǎn)天數(shù)，營(yíng)業(yè)周期為兩者之和。由此看出。不合理的應(yīng)收賬款的存在，使?fàn)I業(yè)周期延長(zhǎng)，影響了企業(yè)資金循環(huán)，使大量的流動(dòng)資金沉淀在非生產(chǎn)環(huán)節(jié)上致使企業(yè)現(xiàn)金短缺，影響工資的發(fā)放和原材料的購(gòu)買(mǎi)，嚴(yán)重影響了企業(yè)正常的生產(chǎn)經(jīng)營(yíng)。增加了應(yīng)收賬款管理過(guò)程中的。出錯(cuò)概率，給企業(yè)帶來(lái)額外損失企業(yè)面對(duì)龐雜的應(yīng)收款賬戶(hù)，核算差錯(cuò)難以及時(shí)發(fā)現(xiàn)，不能及時(shí)了解應(yīng)收款動(dòng)態(tài)情況以及應(yīng)收款對(duì)方企業(yè)詳情。造成責(zé)任不明確。應(yīng)收賬款的合同、臺(tái)約、承諾、審批手續(xù)等資料的散落、遺失有可能使企業(yè)已發(fā)生的應(yīng)收賬款該按時(shí)收的不能按時(shí)收回，該全部收回的只有部分收回能通過(guò)法律手段收回的