盾安人工环境公司坏账损失问题研究

湖 南 科 技 大 学

潇湘学院毕业设计（论文）

题

作

学

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学盾安人工环境公司坏账损失目 问题研究 者 院 业 号 潇湘学院 财务管理

二〇一四 年 六 月 五 日 指导教师

摘要

在激烈的市场竞争中,企业为了获取竞争优势,除了依靠产品、价格、广告等手段之外,基本上都采用了以信用为基础的赊销这一营销手段。赊销的发展,在一定程度上扩大了企业的市场销售份额,也提高了企业的竞争力,但另一方面也形成了大量的应收账款。由于客户、市场等诸多方面的因素的存在,应收账款很容易形成坏账和呆账。一旦坏账和呆账过多,就会严重危及到企业的发展,甚至会引发破产。因此,研究企业坏账损失形成的原因对于降低企业应收账款风险,促进企业健康和可持续发展具有非常重要的意义。

本文运用坏账损失的基本理论与方法,结合企业应收账款风险管理的实际情况,分析企业坏账损失的形成原因,并对企业加强应收账款风险管理，防止坏账损失过高影响企业经营运作提出建议。

关键词：应收账款；坏账准备；坏账损失；账龄分析法

Abstract

In the fierce market competition,the company In order to obtain competitive advantage, In addition to rely on means such as product, price, advertising, mostly adopted by credit line up on the basis of this marketing tool. The development of credit, to a certain extent, expanded the market sales of enterprises, and improve the competitiveness of the enterprises, but on the other hand also formed a large number of accounts receivable. Due to the customer, the existence of market factors of many aspects, such as accounts receivable is easy to form bad loans and bad debts. Once too much bad loans and bad debts, it will seriously endanger the development of enterprise, and even lead to bankruptcy.

Under this background, the research of enterprise accounts receivable risk management to reduce enterprise accounts receivable risk, promoting the healthy and sustainable development of enterprises has very important significance. Based on this, the paper by using the basic theory and method of accounts receivable risk management, combined with the actual situation of enterprise accounts receivable risk management, this paper analyzes the reasons of the formation of enterprise accounts receivable risk, and put forward the enterprise to strengthen the management of accounts receivable risk countermeasures and Suggestions.

Keywords：Accounts receivable；Provision for bad debt；Bad debt losses；Aging analysis

目录

第一章 前言 ............................................................................................................................. 6

1.1 研究背景与意义 ............................................................................................... 6

1.2 国内外研究现状 ............................................................................................... 7

1.3 研究内容和方法 ............................................................................................... 8

第二章 坏账损失相关理论概述 ................................................................................. 10

2.1 坏账损失的概念 ............................................................................................. 10

2.2 坏账损失的确认 ............................................................................................. 10

2.2.1 确认为坏帐损失的销售收入问题 ................................................... 10

2.2.2 确认为坏帐损失的销售收入的征税问题 ...................................... 11

2.2.3 确认为坏帐损失的销售收入的会计处理问题 ............................. 11

2.3 坏账损失的核算 ............................................................................................. 11

2.3.1 直接转销法 ............................................................................................ 12

2.3.2 备抵法 ..................................................................................................... 12

第三章 浙江盾安人工环境公司坏账问题分析 ................................................. 13

3.1 公司简介 ........................................................................................................... 13

3.2 盾安人工环境公司坏账损失问题分析 .................................................... 15

3.2.1 应收账款老龄化问题严重 ................................................................. 15

3.2.2 应收账款损失率高 ............................................................................... 15

3.2.3 应收账款周转率较低导致资金周转缓慢 ...................................... 16

3.3 盾安人工环境工资坏账损失产生原因 .................................................... 16

3.3.1 信用管理薄弱、没有建立有效信用管理制度 ............................. 16

3.3.2 对欠款催收缺乏有效的手段 ............................................................ 17

3.3.3 内部控制薄弱，缺乏部门间的核对和相互监控 ........................ 17

第四章 解决企业坏账问题的对策 ........................................................................... 18

4.1 公司企业内部财务管理制度的完善对策 ................................................ 18

4.1.1 构建信用管理部 ................................................................................... 18

4.1.2 设定应收账款管理目标...................................................................... 18

4.1.3 建立健全收账政策 ............................................................................... 19

4.2 完善会计法律法规 ......................................................................................... 20

4.3 完善债务处理方法 ......................................................................................... 20 结论与展望 .............................................................................................................................. 22

参 考 文 献 ........................................................................................................................... 23 致 谢.. ................................................................................................... 24