CPCI发表论文Word文档格式.docx

1、Zhejiang Gongshang University,Hangzhou College of CommerceAbstract: As one of the most important assets for the enterprise, the extremely appropriate management of the receivables will directly influence the development of the enterprise. And with the development of the market economy, the business

2、credit is released thereout, leading to the rapid increase of the receivables every year, which has become a main restraining factor on realization of the reproduction and long-term development for the enterprise. This article indicates the reason for the existence of the problems by virtue of the a

3、nalysis on the problems existed in the receivables management for the enterprise, further proposing the corresponding countermeasures for perfection of the management system, to expect that it will have an effective promotion impact on the development of the enterprise.Key words: enterprise receivab

4、les; management problems; production and operation responsibility system; countermeasuresThe receivables refers to the amount which shall be charged by the enterprise from the purchasing unit or the unit accepting the labor service due to the relevant business, and the specific business includes the

5、 sales of the goods and materials, etc. or provision of the labor service, etc., belonging to the scope of the enterprise creditors rights. There is always a part of the non-recoverable accounts existing in the enterprise receivables, which leads to the loss of the bad debt. However, through the com

6、prehensive analysis on the survey, it found that credit sales is not the main reason on forming the doubtful debts and dead debts for some enterprises, which is mainly due to the existence of many loopholes on the management of the enterprise, and even the occurrence of the subjective violation of r

7、ules and discipline and dereliction of duty, etc., as a result, there are many doubtful debts and bad debts formed, which will lead to the difficult capital turnover for the enterprise, meanwhile, leading to the inauthentic accounting information occurred in the enterprise, and it may even make the

8、enterprise suffer the heavy loss. Therefore, its necessary to studying the countermeasures on strengthening the management and monitoring seriously, which has an important practical meaning for the development of the enterprise.I. The problems existed in the enterprise receivables management 1. The

9、receivables checking and clearing fails to be conducted on schedule. And for some enterprises and units, the regular checking on the account fails to be carried out, so that the collection work and clearing work at the later period is always difficult to be conducted. Some current accounts with long

10、-term credit always exist in name only, if failing to be handled in a timely manner, the current account will become more chaotic. In particular, the charge-off current amount fails to be managed well. And there are conditions on collecting the account without recording and private division and over

11、issue occurred. 2. In order that the book profit is qualified or “Looks Well”, it shall be regulated by virtue of the receivables. For some departments, the profit is held back through adoption of certain methods, for example, concealing the revenues, or failing to collect the recoverable accounts,

12、etc. And for some leaders, as worrying about the generation of the annual loss due to the operation pressure to further influence the performance, the collected capital is remained to make up the annual loss in the future through making more doubtful debts and passing fake imitations for genuine at

13、the year with better benefit.3. The problems on failing to manage the old account when the new manager takes office are often occurred, leading to the unmeaning loss of the capital. For the unmeaning and “Doubtful Debts and Bad Debts” left by the former leadership team, it is rarely deemed as the wo

14、rking content during the tenure and problems to be necessarily solved by the new leaders or the leadership team newly composed. Some leaders will explain to the superior leaders that they are not responsible for the “Awful Mess” left by the former leaders before taking office, and the superior leade

15、rs will approve the above-mentioned content by frequent adoption of mode such as “Suspend Repayment of Interest with Credit” . In the final, this will inevitably lead to serious hidden loss of the unit in practice, while the profit is made seemingly.4. The subjective dereliction of duty for the rele

16、vant principal leads to difficult management of the receivables as well as many “Doubtful Debts and Bad Debts”. For some enterprises, when selling relevant business, the survey on credit information of the other party and the research on the feasibility are all failed to be conducted. As a result, t

17、heres a loophole that can be used by the unscrupulous merchants, to further leading to the formation of a large number of “Doubtful Debts and Bad Debts”.5. Under the condition of reconstruction and reform, a large number of accounts fail to be monitored so as to remove the “Burden”. And some enterpr

18、ises intensively collect a large number of receivables or “Doubtful Debts and Bad Debts” from the subordinate enterprises under the opportunity of depth reform, etc., and putting them aside. As a result, there is no person from the superior unit or subordinate unit to manage the receivables.6. Takin

19、g into account the benefit of the “Small Group” to charge off the “Doubtful Debts and Bad Debts” at will. For some enterprises and units, they try their best to report the superior leaders for charging off instead of collection the bad accounts formed for a long term. Finally, this leads to the loss

20、 of much capital under the illegal condition.7. By virtue of the functions and powers in hand, giving the benefit to some “Closely-related Units”. The leaders or management cadres of partial enterprise try to seek personal gain and giving the benefit to the old leaders and old classmates, etc. by us

21、e of the rights in hand, so as to provide others with the goods and materials, etc. of the enterprise without payment for use or turnover.8. There is collusion existed between creditors rights and debts for the purpose on seeking personal gain. There are not only unit leaders or the management cadre

22、s but also the promotion personnel and business personnel, etc. who collude with the purchasing unit or the unit accepting the labor service for seeking the personal gain.II. The reasons on causing the problems on enterprise receivables management1. The management system is weakening. Although the r

23、eform scope for the enterprise has been large in recent years, and the conversion of the operation mechanism is promoted as well, with the expansion of the autonomous right, a set of complete system has not been established with respect to the enterprise operation management and financial system, an

24、d the business personnel and its activities fail to be effectively monitored or restricted. Therefore, the problems occurred cant be found in a timely manner, which cant be properly solved. The management level and the quality of the business personnel in some units are not high, which will directly

25、 lead to a loophole for other for use. In recent years, emphasizing the market exploitation excessively, while the risk and complexity existed in the market are ignored; With respect to the survey on the credit information of the purchasing unit or the unit accepting the labor service, the instituti

26、onalization is not be realized in some enterprises, and the randomness is larger, which are the important reasons leading to large loss occurred on the receivables. 2. The legal awareness is weak. When dealing with the problems, the principals and business personnel from some enterprises are customa

27、ry to use the administrative means, who do not dare to use the legal means for the solution of the problems on the creditors rights and debts, meanwhile, they are not good at handling them in such way. The condition on the breach of contract or the fraud occurred for the foreign side is extremely ob

28、vious, and the serious loss is suffered for the unit, however, the effective legal measures are failed to be adopted.3. The new and old systems are transited, and the construction of the policies and regulations is lagged seriously. The socialist market economy is currently in the special period, na

29、mely the transition period of two kinds of the system. At the moment, the market development is not sound, particularly the regulation system and restriction mechanism cant be adapted with the market economy, which needs to experience the process for the gradual perfection and practice, which provid

30、es the convenient conditions for abuse of power conducted by some enterprise operators.4. The professional supervisor of the enterprise doesnt play any role, and descending to one kind of superficial form. Firstly, the audit supervision system is not sound. For the state-owned enterprise, the annual

31、 audit on the factory director and manager for the enterprise fails to be conducted persistently, and there are no any outgoing audit systems executed, therefore, the operation performance of the state-owned assets for the enterprise cant be reflected objectively and fairly. The job promotion and re

32、location of the operation manager for the state-owned assets fail to link up with its management benefit, therefore, for the loss of the accounts, they have no awareness and concern on assuming the risk, let the assets be lost, even participating in the illegal partition, which lead to the large loss of the creditors rights and equities for the enterprise. Secondly, there is no smooth supervision channel for the staff. For the factory affairs and government affairs, etc. which shall be opened, some enterprise