CPCI发表论文.docx
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CPCI发表论文
CPCI发表论文
Simplediscussionontheproblemsexistedintheenterprisereceivablesmanagementandcountermeasures
ZhongGengming
ZhejiangGongshangUniversity,HangzhouCollegeofCommerce
Abstract:
Asoneofthemostimportantassetsfortheenterprise,theextremelyappropriatemanagementofthereceivableswilldirectlyinfluencethedevelopmentoftheenterprise.Andwiththedevelopmentofthemarketeconomy,thebusinesscreditisreleasedthereout,leadingtotherapidincreaseofthereceivableseveryyear,whichhasbecomeamainrestrainingfactoronrealizationofthereproductionandlong-termdevelopmentfortheenterprise.Thisarticleindicatesthereasonfortheexistenceoftheproblemsbyvirtueoftheanalysisontheproblemsexistedinthereceivablesmanagementfortheenterprise,furtherproposingthecorrespondingcountermeasuresforperfectionofthemanagementsystem,toexpectthatitwillhaveaneffectivepromotionimpactonthedevelopmentoftheenterprise.
Keywords:
enterprisereceivables;managementproblems;productionandoperationresponsibilitysystem;countermeasures
Thereceivablesreferstotheamountwhichshallbechargedbytheenterprisefromthepurchasingunitortheunitacceptingthelaborserviceduetotherelevantbusiness,andthespecificbusinessincludesthesalesofthegoodsandmaterials,etc.orprovisionofthelaborservice,etc.,belongingtothescopeoftheenterprisecreditor'srights.Thereisalwaysapartofthenon-recoverableaccountsexistingintheenterprisereceivables,whichleadstothelossofthebaddebt.However,throughthecomprehensiveanalysisonthesurvey,itfoundthatcreditsalesisnotthemainreasononformingthedoubtfuldebtsanddeaddebtsforsomeenterprises,whichismainlyduetotheexistenceofmanyloopholesonthemanagementoftheenterprise,andeventheoccurrenceofthesubjectiveviolationofrulesanddisciplineandderelictionofduty,etc.,asaresult,therearemanydoubtfuldebtsandbaddebtsformed,whichwillleadtothedifficultcapitalturnoverfortheenterprise,meanwhile,leadingtotheinauthenticaccountinginformationoccurredintheenterprise,anditmayevenmaketheenterprisesuffertheheavyloss.Therefore,it’snecessarytostudyingthecountermeasuresonstrengtheningthemanagementandmonitoringseriously,whichhasanimportantpracticalmeaningforthedevelopmentoftheenterprise.
I.Theproblemsexistedintheenterprisereceivablesmanagement
1.Thereceivablescheckingandclearingfailstobeconductedonschedule.Andforsomeenterprisesandunits,theregularcheckingontheaccountfailstobecarriedout,sothatthecollectionworkandclearingworkatthelaterperiodisalwaysdifficulttobeconducted.Somecurrentaccountswithlong-termcreditalwaysexistinnameonly,iffailingtobehandledinatimelymanner,thecurrentaccountwillbecomemorechaotic.Inparticular,thecharge-offcurrentamountfailstobemanagedwell.Andthereareconditionsoncollectingtheaccountwithoutrecordingandprivatedivisionandoverissueoccurred.
2.Inorderthatthebookprofitisqualifiedor“LooksWell”,itshallberegulatedbyvirtueofthereceivables.Forsomedepartments,theprofitisheldbackthroughadoptionofcertainmethods,forexample,concealingtherevenues,orfailingtocollecttherecoverableaccounts,etc.Andforsomeleaders,asworryingaboutthegenerationoftheannuallossduetotheoperationpressuretofurtherinfluencetheperformance,thecollectedcapitalisremainedtomakeuptheannuallossinthefuturethroughmakingmoredoubtfuldebtsandpassingfakeimitationsforgenuineattheyearwithbetterbenefit.
3.Theproblemsonfailingtomanagetheoldaccountwhenthenewmanagertakesofficeareoftenoccurred,leadingtotheunmeaninglossofthecapital.Fortheunmeaningand“DoubtfulDebtsandBadDebts”leftbytheformerleadershipteam,itisrarelydeemedastheworkingcontentduringthetenureandproblemstobenecessarilysolvedbythenewleadersortheleadershipteamnewlycomposed.Someleaderswillexplaintothesuperiorleadersthattheyarenotresponsibleforthe“AwfulMess”leftbytheformerleadersbeforetakingoffice,andthesuperiorleaderswillapprovetheabove-mentionedcontentbyfrequentadoptionofmodesuchas“SuspendRepaymentofInterestwithCredit”.Inthefinal,thiswillinevitablyleadtoserioushiddenlossoftheunitinpractice,whiletheprofitismadeseemingly.
4.Thesubjectivederelictionofdutyfortherelevantprincipalleadstodifficultmanagementofthereceivablesaswellasmany“DoubtfulDebtsandBadDebts”.Forsomeenterprises,whensellingrelevantbusiness,thesurveyoncreditinformationoftheotherpartyandtheresearchonthefeasibilityareallfailedtobeconducted.Asaresult,there'saloopholethatcanbeusedbytheunscrupulousmerchants,tofurtherleadingtotheformationofalargenumberof“DoubtfulDebtsandBadDebts”.
5.Undertheconditionofreconstructionandreform,alargenumberofaccountsfailtobemonitoredsoastoremovethe“Burden”.Andsomeenterprisesintensivelycollectalargenumberofreceivablesor“DoubtfulDebtsandBadDebts”fromthesubordinateenterprisesundertheopportunityofdepthreform,etc.,andputtingthemaside.Asaresult,thereisnopersonfromthesuperiorunitorsubordinateunittomanagethereceivables.
6.Takingintoaccountthebenefitofthe“SmallGroup”tochargeoffthe“DoubtfulDebtsandBadDebts”atwill.Forsomeenterprisesandunits,theytrytheirbesttoreportthesuperiorleadersforchargingoffinsteadofcollectionthebadaccountsformedforalongterm.Finally,thisleadstothelossofmuchcapitalundertheillegalcondition.
7.Byvirtueofthefunctionsandpowersinhand,givingthebenefittosome“Closely-relatedUnits”.Theleadersormanagementcadresofpartialenterprisetrytoseekpersonalgainandgivingthebenefittotheoldleadersandoldclassmates,etc.byuseoftherightsinhand,soastoprovideotherswiththegoodsandmaterials,etc.oftheenterprisewithoutpaymentforuseorturnover.
8.Thereiscollusionexistedbetweencreditor'srightsanddebtsforthepurposeonseekingpersonalgain.Therearenotonlyunitleadersorthemanagementcadresbutalsothepromotionpersonnelandbusinesspersonnel,etc.whocolludewiththepurchasingunitortheunitacceptingthelaborserviceforseekingthepersonalgain.
II.Thereasonsoncausingtheproblemsonenterprisereceivablesmanagement
1.Themanagementsystemisweakening.Althoughthereformscopefortheenterprisehasbeenlargeinrecentyears,andtheconversionoftheoperationmechanismispromotedaswell,withtheexpansionoftheautonomousright,asetofcompletesystemhasnotbeenestablishedwithrespecttotheenterpriseoperationmanagementandfinancialsystem,andthebusinesspersonnelanditsactivitiesfailtobeeffectivelymonitoredorrestricted.Therefore,theproblemsoccurredcan’tbefoundinatimelymanner,whichcan’tbeproperlysolved.Themanagementlevelandthequalityofthebusinesspersonnelinsomeunitsarenothigh,whichwilldirectlyleadtoaloopholeforotherforuse.Inrecentyears,emphasizingthemarketexploitationexcessively,whiletheriskandcomplexityexistedinthemarketareignored;Withrespecttothesurveyonthecreditinformationofthepurchasingunitortheunitacceptingthelaborservice,theinstitutionalizationisnotberealizedinsomeenterprises,andtherandomnessislarger,whicharetheimportantreasonsleadingtolargelossoccurredonthereceivables.
2.Thelegalawarenessisweak.Whendealingwiththeproblems,theprincipalsandbusinesspersonnelfromsomeenterprisesarecustomarytousetheadministrativemeans,whodonotdaretousethelegalmeansforthesolutionoftheproblemsonthecreditor'srightsanddebts,meanwhile,theyarenotgoodathandlingtheminsuchway.Theconditiononthebreachofcontractorthefraudoccurredfortheforeignsideisextremelyobvious,andtheseriouslossissufferedfortheunit,however,theeffectivelegalmeasuresarefailedtobeadopted.
3.Thenewandoldsystemsaretransited,andtheconstructionofthepoliciesandregulationsislaggedseriously.Thesocialistmarketeconomyiscurrentlyinthespecialperiod,namelythetransitionperiodoftwokindsofthesystem.Atthemoment,themarketdevelopmentisnotsound,particularlytheregulationsystemandrestrictionmechanismcan’tbeadaptedwiththemarketeconomy,whichneedstoexperiencetheprocessforthegradualperfectionandpractice,whichprovidestheconvenientconditionsforabuseofpowerconductedbysomeenterpriseoperators.
4.Theprofessionalsupervisoroftheenterprisedoesn’tplayanyrole,anddescendingtoonekindofsuperficialform.Firstly,theauditsupervisionsystemisnotsound.Forthestate-ownedenterprise,theannualauditonthefactorydirectorandmanagerfortheenterprisefailstobeconductedpersistently,andtherearenoanyoutgoingauditsystemsexecuted,therefore,theoperationperformanceofthestate-ownedassetsfortheenterprisecan’tbereflectedobjectivelyandfairly.Thejobpromotionandrelocationoftheoperationmanagerforthestate-ownedassetsfailtolinkupwithitsmanagementbenefit,therefore,forthelossoftheaccounts,theyhavenoawarenessandconcernonassumingtherisk,lettheassetsbelost,evenparticipatingintheillegalpartition,whichleadtothelargelossofthecreditor'srightsandequitiesfortheenterprise.Secondly,thereisnosmoothsupervisionchannelforthestaff.Forthefactoryaffairsandgovernmentaffairs,etc.whichshallbeopened,someenterprise