摘 要
在市場經(jīng)濟(jì)條件下，存在著激烈的市場競爭。企業(yè)為了搶先占領(lǐng)市場、擴(kuò)大銷售，可能會(huì)采取賒銷方式增加銷售收入，致使形成應(yīng)收賬款，甚至形成“三角債”而無法收回。這不僅增加企業(yè)的經(jīng)營成本，還影響著企業(yè)的再生產(chǎn)能力，因此對(duì)其管理的好壞直接影響到企業(yè)營運(yùn)資金的周轉(zhuǎn)和經(jīng)濟(jì)效益。農(nóng)藥行業(yè)普遍存在“賒銷成風(fēng)”的現(xiàn)象，如何能及時(shí)收回應(yīng)收賬款，減少壞賬損失已成為農(nóng)藥企業(yè)當(dāng)務(wù)之急。*****股份有限公司屬于農(nóng)藥行業(yè)，其應(yīng)收賬款管理存在著企業(yè)風(fēng)險(xiǎn)意識(shí)不強(qiáng)，大規(guī)模賒銷；內(nèi)部控制管理不嚴(yán)；以批次押貨銷售方式不當(dāng)；應(yīng)收賬款管理不到位等問題。本文針對(duì)以上問題，提出了*****公司應(yīng)該加強(qiáng)產(chǎn)品科研開發(fā)，樹立資金風(fēng)險(xiǎn)防范意識(shí)，完善應(yīng)收賬款日常管理，加強(qiáng)企業(yè)應(yīng)收賬款內(nèi)部控制等一些可行性建議及對(duì)策，從而有助于****公司更好地管理應(yīng)收賬款，提高公司經(jīng)濟(jì)效益。

關(guān)鍵詞：應(yīng)收賬款管理；農(nóng)藥行業(yè)；風(fēng)險(xiǎn)防范；內(nèi)部控制



ABSTRACT
Intense market competition exists under the circumstances of the market economy. Enterprises may run credit sales in order to take the leading position and expand its market, which may result in accounts receivable and even form "chain debts" that can't be retrieved. This not only increases the operating costs, but also affects the reproduction ability of enterprises. In conclusion, the management of enterprises has direct influences on the enterprises' operating capital turnover and economic benefits. There is "a fever of credit sales" in pesticide industry, it becomes an urgent affair on how to take back receivable accounts and decrease the loss caused by bad loans. *******Co., LTD is a pesticide industry, problems like weak risk awareness, large-scale credit sales; undemanding management and control within the enterprise; inappropriate sales of overstock; and bad job in managing receivable accounts exist in the management of receivable accounts. To solve the problems above, this paper put forward the following feasible suggestions and countermeasures to help managing receivable accounts and promote economic benefits. The enterprise should strengthen its development in science, technology and research, build the consciousness of capital risk prevention, perfect the daily management of receivable accounts, and enhance the control of receivable accounts inside the enterprise.

Keywords：account receivable management; Pesticide industry；Risk prevention；Internal control














目 錄

緒論 1
一、*****公司簡介 1
二、農(nóng)藥行業(yè)特點(diǎn)分析 3
1．基本特點(diǎn)： 3
2．農(nóng)藥行業(yè)“賒銷成風(fēng)” 3
三、*****公司應(yīng)收賬款管理現(xiàn)狀 3
（一）應(yīng)收賬款占銷售收入的比重大 3
（二）應(yīng)收賬款周轉(zhuǎn)率低，壞賬損失巨大 4
（三）應(yīng)收賬款占流動(dòng)資產(chǎn)比重大，流動(dòng)資產(chǎn)周轉(zhuǎn)率低 4
（四）應(yīng)收賬款的賬齡長，增加壞賬風(fēng)險(xiǎn) 5
四、*****公司應(yīng)收賬款管理存在的問題及原因分析 5
（一）企業(yè)風(fēng)險(xiǎn)意識(shí)不強(qiáng)，盲目賒銷 6
（二）公司銷售人員片面追求銷售量 6
（三）應(yīng)收賬款管理權(quán)責(zé)不夠明確 6
（四）以批次押貨銷售方式不當(dāng) 6
（五）信用資信評(píng)估薄弱，缺乏規(guī)范程序 7
五、加強(qiáng)*****公司應(yīng)收賬款管理的對(duì)策 7
（一）加強(qiáng)產(chǎn)品科技研發(fā)，逐步由化學(xué)農(nóng)藥向生物農(nóng)藥轉(zhuǎn)變 7
（二）樹立資金風(fēng)險(xiǎn)意識(shí)，加強(qiáng)風(fēng)險(xiǎn)防范 7
1．及時(shí)建立信用管理部門 7
2．合理選擇貨款結(jié)算方式, 提高貨款到賬率 8
3．建立健全企業(yè)內(nèi)部控制制度 8
4．對(duì)賒銷期較長的應(yīng)收賬款采取特殊防范措施 9
5．嚴(yán)把 “合同關(guān)” 9
（三）加強(qiáng)應(yīng)收賬款的內(nèi)部控制 9
1．應(yīng)收賬款的事前控制 9
2．應(yīng)收賬款的事中控制 11
3．應(yīng)收賬款的事后控制 12
結(jié)論 13
致 謝 15
參考文獻(xiàn) 16