CPCI发表论文Word文档格式.docx

CPCI发表论文Word文档格式.docx

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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