海拓偉電子有限公司應(yīng)收賬款問題的調(diào)查報告,海拓偉,電子有限公司,應(yīng)收,賬款,問題,調(diào)查報告 內(nèi)容摘要 在企業(yè)經(jīng)營中，越來越多企業(yè)選擇賒銷作為銷售商品的一種方法。如果銷售同種產(chǎn)品，其他企業(yè)采用賒銷手段，而自己卻采用現(xiàn)賣現(xiàn)收的方式，容易導(dǎo)致客源流失。賒銷這種促銷行為在經(jīng)濟緊縮、市場疲軟的情況下也是經(jīng)常出現(xiàn)的。應(yīng)收賬款是銷售完成后一定時期回收的款項，存在一定賬期，這就為賒銷方在一定程度上緩解了流動資本壓力，而擴大了賒銷方的營業(yè)收入并降低存貨，在市場經(jīng)濟發(fā)展中獲得迅速發(fā)展。但是，過度使用信用也會給企業(yè)帶來風(fēng)險。本文從海拓偉電子有限公司的情況出發(fā)，通過分析，發(fā)現(xiàn)該企業(yè)應(yīng)收賬款存在的問題，繼而針對發(fā)現(xiàn)的問題進行分析，在此基礎(chǔ)上提出建立全面的風(fēng)險防范制度和加強法律保護意識、強化應(yīng)收賬款考核，加強對應(yīng)收賬款的分析建立風(fēng)險預(yù)警機制、實施客戶信用管理等一些具有針對性的防范措施，希望該企業(yè)應(yīng)收賬款問題得到解決，提高應(yīng)收賬款回收率。 關(guān)鍵詞： 賒銷 應(yīng)收賬款 風(fēng)險預(yù)警機制 Abstract字體和大小都不對. in the enterprise management, more and more enterprises choose to sell on credit as a way of selling goods. If selling the same products, other enterprises by means of credit, and adopt the way of goin away himself, easy to cause the loss of customers. Sell on credit behavior of this kind of sales promotion in the case of economic austerity, weak market often appear. Accounts receivable is sales after the completion of a certain period of recovery, there is a certain payment days, it's for sell on credit to a certain extent, reduce the pressure on the flow of capital, and expand the credit side of the business income and reduce inventory, in the development of market economy to obtain rapid development. However, excessive use of credit will also bring risks to the enterprise, in this paper, starting from the situation of sea billiton wei electronics co., LTD., through the analysis, found the problems of enterprise accounts receivable, and then in view of the problems found were analyzed, based on this, advances a comprehensive risk prevention system and strengthen the legal protection consciousness, strengthen the assessment of accounts receivable, to strengthen the analysis of accounts receivable risk early warning mechanism, the implementation of customer credit management, and other some targeted preventive measures, hope that the enterprise account receivable problem resolved, improve accounts receivable recovery. Key words：on credit accounts receivable Risk early warning mechanism