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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了企業(yè)的風險成本。加速企業(yè)的現(xiàn)金流出。賒銷雖然能使企業(yè)產(chǎn)生較多的利潤，但是并未真正使企業(yè)現(xiàn)金流入增加，反而使企業(yè)不得不運用有限的流動資金來墊付各種稅金和費用，加速了企業(yè)的現(xiàn)金流出，主要表現(xiàn)為企業(yè)流轉稅的支出。應收賬款帶來銷售收入并未實際收到現(xiàn)金，流轉稅是以銷售為計算依據(jù)的，企業(yè)必須按時以現(xiàn)金交納。企業(yè)交納的流轉稅如增值稅、營業(yè)稅、消費稅、資源稅以及城市建設稅等，必然會隨著銷售收入的增加而增加。所得稅的支出。應收賬款產(chǎn)生了利潤，但并未以現(xiàn)金實現(xiàn)，而交納所得稅必須按時以現(xiàn)金支付?，F(xiàn)金利潤的分配。也同樣存在這樣的問題。另外，應收賬款的管理成本、應收賬款的回收成本都會加速企業(yè)現(xiàn)金流出。對企業(yè)營業(yè)周期有影響。營業(yè)周期即從取得存貨到銷售存貨，并收回現(xiàn)金為止的這段時間營業(yè)周期的長短取決于存貨周轉天數(shù)和應收賬款周轉天數(shù)，營業(yè)周期為兩者之和。由此看出。不合理的應收賬款的存在，使營業(yè)周期延長，影響了企業(yè)資金循環(huán)，使大量的流動資金沉淀在非生產(chǎn)環(huán)節(jié)上致使企業(yè)現(xiàn)金短缺，影響工資的發(fā)放和原材料的購買，嚴重影響了企業(yè)正常的生產(chǎn)經(jīng)營。增加了應收賬款管理過程中的。出錯概率，給企業(yè)帶來額外損失企業(yè)面對龐雜的應收款賬戶，核算差錯難以及時發(fā)現(xiàn)，不能及時了解應收款動態(tài)情況以及應收款對方企業(yè)詳情。造成責任不明確。應收賬款的合同、臺約、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)生的應收賬款該按時收的不能按時收回，該全部收回的只有部分收回能通過法律手段收回的