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1、摘要在現(xiàn)代高速發(fā)展的商業(yè)社會(huì)屮，我國(guó)絕人多數(shù)屮小制造企業(yè)都面臨著“銷售困難,收款更加困難”的雙重窘境。企業(yè)為了繼續(xù)發(fā)展卜去，一般通過賒銷這種手段來實(shí)現(xiàn)占有人量市場(chǎng)份額和提高業(yè)績(jī)?cè)黾永麧?rùn)的目的。這雖然可以增強(qiáng)企業(yè)的競(jìng)爭(zhēng)能力，刺激銷售，但是也會(huì)形成火量的不良應(yīng)收賬款，如果這些款項(xiàng)不能及時(shí)的收回，就會(huì)影響企業(yè)的資金運(yùn)轉(zhuǎn)及未來發(fā)展，甚至可能導(dǎo)致企業(yè)資金鏈斷裂，使企業(yè)無法償還債務(wù)陷入破產(chǎn)。從企業(yè)自身的角度來講，為了避免這種風(fēng)險(xiǎn)，可以不采取賒銷的手段，但卻會(huì)因此處于不利地位，喪失與其他同行業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)，造成銷售業(yè)績(jī)的卜滑。同時(shí)很多企業(yè)管

2、理層害怕不良應(yīng)收賬款會(huì)影響業(yè)績(jī)，對(duì)實(shí)際己無法收回的款項(xiàng)長(zhǎng)期掛賬，不做壞賬處理，造成利潤(rùn)的虛增，導(dǎo)致財(cái)務(wù)數(shù)據(jù)的扭曲，欺騙了會(huì)計(jì)報(bào)告的使用者。因此，避免不良應(yīng)收賬款的產(chǎn)生以及完善的管理不良應(yīng)收賬款所采取的辦法，這些將成為現(xiàn)代屮小制造企業(yè)銷售管理的重屮之重。而本文對(duì)不良應(yīng)收賬款產(chǎn)生原因及對(duì)策進(jìn)行的初步探討與研究。關(guān)鍵字:不良應(yīng)收賬款；成因；對(duì)策ABSTRACTInthemodernbusinesssociety，therapiddevelopmentofourcountrymostsmallandmedium-sizedmanuf

3、acturingenterprisesarefacing’’moredifficult”salesdifficulties，collectionofthedualdilemma.Enterprisesinordertocontinue,usuallybythesellingoncreditmeanstorealizeoccupiesalargemarketshareandimproveitsperformancetoincreaseprofits.Itcanenhancetheenterprisecompetitionabi

4、lity,stimulatesales，butalsocanformalotofbadaccountsreceivable，ifthemoneycan’tbackintime,willaffectthecapitaloperationandthefuturedevelopmentoftheenterprise,mayevenleadtoenterprisecapitalchainrupture，makeenterprisecannotrepaythedebtsinbankruptcy.Fromtheirownpointofv

5、iew,inordertoavoidthisrisk，candonottakecreditmeans,butitwillbeatadisadvantage，lossandotherindustrycompetitiveadvantage,causesalesdecline.Atthesametime,manymanagersfearthatbadaccountsreceivablecanaffectperformance,theactualamountisunlikelytorecoverpaymentforalongtim

6、e,donotdobad,causingprofitsinflated，causethedistortionofthefinancialdata，deceivedusersofaccountingreport.Therefore,toavoidtheoccurrenceofbadaccountsreceivableandperfectmanagementofbadaccountsreceivabletakenbytheway，thesesmallandmedium-sizedmanufacturingenterprisesw

7、illbecomethemodernsalesmanagementpriority.Andinthispaper,thecausesandcountermeasuresforbadaccountsreceivableofthepreliminarydiscussionandresearch.Keywords:badaccountsreceivable;Genesis;countermeasures第1章緒論51.1課題研宄背景及意義51.2課題研宄目的51.3研究?jī)?nèi)容與思路5第2章中小制造企業(yè)不良應(yīng)收賬款相關(guān)概念與影響72.

8、1中小制造企業(yè)的界定與基木特征72.2我國(guó)中小制造企業(yè)不&應(yīng)收賬款研宄現(xiàn)狀72.3不良應(yīng)收賬款的概述72.4不良應(yīng)收賬款給屮小制造企.業(yè)的經(jīng)濟(jì)利益帶來的影響82.4.1抑制企業(yè)資金流動(dòng)82.4.2降低企業(yè)短期償債能力82.4.3虛增營(yíng)業(yè)利潤(rùn)8第3章不良應(yīng)收賬款產(chǎn)生的原因分析93.1缺乏統(tǒng)一