应收账款的经济影响与微观管理研究
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摘要
应收账款是指企业在销售商品或提供服务时,商品的产权实现了转移或服务已被消费,而商品或服务却没有得到足额的资金补偿,从而形成的在未来一定时期内可以继续对其进行索取的债权。由于诚信缺失以及社会信用体系和制度尚不完备等原因,现阶段我国企业尤其是上市公司面临着大量应收账款无法收回,形成严重的坏账危机。我国目前对应收账款问题进行研究的理论较少且较为零散,应收账款对经济运行的影响尚未引起足够的重视。现有的文献大都集中微观经济运行的层面研究应收账款问题,鲜见对应收账款的宏观经济分析。同时,我国对应收账款管理模式和方法的研究也缺乏系统性。
本文通过对应收账款的经济影响与微观管理进行系统的研究,尝试将经济学、财务学、会计学的基本理论和技术手段融合到企业应收账款的集成管理框架中,试图实现对应收账款全方位和全过程的管理。文章首先论述了应收账款管理在微观经济和宏观经济运行中的地位与作用。重点研究现阶段应收账款对企业经营的影响,以及逾期应收账款和坏账对宏观经济调控的负面效应,以此引起企业管理当局和政府对应收账款管理的重视。然后对企业应收账款机会成本计量理论进行了较为深入的分析研究。主要对应收账款机会成本的计量方法进行修正和评析,从经济学和财务学的角度论证应收账款持有的合理性,为研究应收账款的管理模式和方法奠定基础。最后系统地研究了应收账款的管理模式与方法。从应收账款运动周期出发探索了应收账款事前、事中、事后的全过程管理模式,分别阐述了应收账款的事前授信管理、事中动态管理和事后追收管理的具体内容和步骤;并从客户档案管理、信用评估、账龄分析和坏账准备金制度等方面深入探讨了应收账款管理的具体方法措施。
总的来看,目前我国企业应收账款管理模式尚在探索和建立之中,有关政策法规尚未出台,广大金融机构、企业和个人坏账风险意识仍比较淡漠,相关的管理知识和技术尚比较缺乏。现在,绝大多数企业仍没有建立起完善的应收账款和坏账管理机制。随着我国加入世界贸易组织和经济全球化趋势的发展,我国的市场经济必将得到快速发展和进一步完善,我国企业也将掀起建立应收账款管理机制和强化坏账风险控制的热潮。
Accounts available refer to the sold goods and service don't receive enough funds compensation, then form such a kind of obligation right that we can continue asking for the funds. Because of the lack of credit and the uncomplement of our social credit system, the companies especially listed companies in our country are facing such a situation that a lot of accounts available can't be received at present and form the risk of bad credit. At present, there is a little uncomplete study on account available ,and there isn't enough attention to the effects of accounts available on economical development in our country at present. Most of the current documents mainly concentrate on the accounts available study from microeconomics, rarely from macroeconomics. Our country also lacks systematical accounts available management model and method.
By systematical studying on the economical effects and micromanagement of accounts available , this paper attempted to collect the basic theory and technical means of economics、finance and accounting into company's accounts available management, tried to realize the all-sides and all-processes management of accounts available. This paper firstly described the role and function of accounts available in micro-economy and macro-economy so as to draw the enterprise management authority and government's attention, mainly studied the accounts available effects on companies' function and the overdued accounts available and bad debts' bad effects on macroeconomy manipulation, further analyze company's accounts available opportunity cost measuring theory. This paper mainly advised and analyzed accounts available opportunity cost measuring method and proved the reasonability of existing accounts available, made a base for our study on accounts available management models and methods. Finall, the paper made a systematically study on accounts available management models and methods, explored accounts available pre-accounts、accounts and post- accounts' all-processes management model based on the movement cycle of accounts available. Described the detailed contents and steps of accounts available' s authorizing management before accounting, mobility management when accounting and pursuing management after accounting separately, study on the detailed methods and measurements on accounts available from customers' files management. Credit evaluation, accounts' age analysis and bad debts prepared funds system .
On the whole, at present China's enterprises account available management models are under research and establishment, the relative systems haven't yet been formed, most of financial enterprises and individuals' bad credit risk concept isn't very heavy, we also lack relative management knowledge and techniques .Most of the enterprises haven't establish perfect accounts available and bad debts management system. With china's entering WTO and the development of economy globalization trend, our market economy should be developed and completed further., China's enterprises will also surge trends to establish accounts available management systems and bad debts risk control.
本文通过对应收账款的经济影响与微观管理进行系统的研究,尝试将经济学、财务学、会计学的基本理论和技术手段融合到企业应收账款的集成管理框架中,试图实现对应收账款全方位和全过程的管理。文章首先论述了应收账款管理在微观经济和宏观经济运行中的地位与作用。重点研究现阶段应收账款对企业经营的影响,以及逾期应收账款和坏账对宏观经济调控的负面效应,以此引起企业管理当局和政府对应收账款管理的重视。然后对企业应收账款机会成本计量理论进行了较为深入的分析研究。主要对应收账款机会成本的计量方法进行修正和评析,从经济学和财务学的角度论证应收账款持有的合理性,为研究应收账款的管理模式和方法奠定基础。最后系统地研究了应收账款的管理模式与方法。从应收账款运动周期出发探索了应收账款事前、事中、事后的全过程管理模式,分别阐述了应收账款的事前授信管理、事中动态管理和事后追收管理的具体内容和步骤;并从客户档案管理、信用评估、账龄分析和坏账准备金制度等方面深入探讨了应收账款管理的具体方法措施。
总的来看,目前我国企业应收账款管理模式尚在探索和建立之中,有关政策法规尚未出台,广大金融机构、企业和个人坏账风险意识仍比较淡漠,相关的管理知识和技术尚比较缺乏。现在,绝大多数企业仍没有建立起完善的应收账款和坏账管理机制。随着我国加入世界贸易组织和经济全球化趋势的发展,我国的市场经济必将得到快速发展和进一步完善,我国企业也将掀起建立应收账款管理机制和强化坏账风险控制的热潮。
Accounts available refer to the sold goods and service don't receive enough funds compensation, then form such a kind of obligation right that we can continue asking for the funds. Because of the lack of credit and the uncomplement of our social credit system, the companies especially listed companies in our country are facing such a situation that a lot of accounts available can't be received at present and form the risk of bad credit. At present, there is a little uncomplete study on account available ,and there isn't enough attention to the effects of accounts available on economical development in our country at present. Most of the current documents mainly concentrate on the accounts available study from microeconomics, rarely from macroeconomics. Our country also lacks systematical accounts available management model and method.
By systematical studying on the economical effects and micromanagement of accounts available , this paper attempted to collect the basic theory and technical means of economics、finance and accounting into company's accounts available management, tried to realize the all-sides and all-processes management of accounts available. This paper firstly described the role and function of accounts available in micro-economy and macro-economy so as to draw the enterprise management authority and government's attention, mainly studied the accounts available effects on companies' function and the overdued accounts available and bad debts' bad effects on macroeconomy manipulation, further analyze company's accounts available opportunity cost measuring theory. This paper mainly advised and analyzed accounts available opportunity cost measuring method and proved the reasonability of existing accounts available, made a base for our study on accounts available management models and methods. Finall, the paper made a systematically study on accounts available management models and methods, explored accounts available pre-accounts、accounts and post- accounts' all-processes management model based on the movement cycle of accounts available. Described the detailed contents and steps of accounts available' s authorizing management before accounting, mobility management when accounting and pursuing management after accounting separately, study on the detailed methods and measurements on accounts available from customers' files management. Credit evaluation, accounts' age analysis and bad debts prepared funds system .
On the whole, at present China's enterprises account available management models are under research and establishment, the relative systems haven't yet been formed, most of financial enterprises and individuals' bad credit risk concept isn't very heavy, we also lack relative management knowledge and techniques .Most of the enterprises haven't establish perfect accounts available and bad debts management system. With china's entering WTO and the development of economy globalization trend, our market economy should be developed and completed further., China's enterprises will also surge trends to establish accounts available management systems and bad debts risk control.
引文
[1]http://www.5000.gov.cn.
[2]http://sg.mofcom.gov.cn.
[3]http://www.cnd—cn.com.
[4]http://www.people.com.cn.
[1]《资本论》第2卷第120页。
[2]《资本论》第2卷第142页。
[3]同①
[1]经济活动总量在统计上以总流量指标来表现,例如总收入、GDP、GNP等。
[1]《资本论》第3卷第345页。
[1]资料转引自:谢旭《企业赊销与信用管理》,中国经济出版社,1999年版。
[1]本节选自作者《基于坏账风险控制的企业客户档案管理研究》,载《档案学研究》2006年第4期。
[1]本节选自作者《信用评估的“C”要素理论及其应用》,载《财会月刊》2006年第10期。
[1]本节选自作者《对企业应收账款账龄分析的思考》,载《财会月刊》2003年第12期。
[2]中国证监会发布的《公开发行股票公司信息披露的内容与格式准则第二号年度报告的内容与格式》,将应收账款的账龄划分为四段,即一年以内、一年至两年、两年至三年和三年以上。这也是我国至今唯一明确应收账款账龄划分的法规。
[1]本节摘选自作者《坏账会计若干基本概念的比较》,载《财会月刊》2006年第1期。
[2]财政部《企业会计准则—基本准则》(2006)。
[1]本节选自作者《企业坏账估计差错的确认及处理方法》,载《海峡财经导报》2005年总第98期。
[1]中国工业经济联合会信用管理调查组.当前我国大型企业债务拖欠问题的严重性和特点[N].北京:机电商报,2005-07-14.
[2]刘承智,吕响英,刘巧萍.基于坏账风险控制的客户档案管理研究[J].档案学研究,2006,(4).
[3]汤津姝.3100亿境外坏账给我们的启示[J].中国农业银行武汉培训学院学报,2006,(3).
[4]王竹泉,逄咏梅,孙建强.国外营运资金管理研究的回顾与展望[J].会计研究,2007,(2).
[5]吴蓬生.不良债研究[M].北京:中国财政金融出版社,2002:
[6]张维迎.企业的企业家—契约理论[M].上海:上海人民出版社,1995:
[7]闫培金,王成著.企业财务内控精要[M].北京:中国经济出版社,2001:
[8]黄群慧.国有企业管理现状分析[M].北京:经济管理出版社,2002:
[9]James C.Van Horne,John M.Wachowicz.J.R.Fundamentals of Financial management(11~(th) edition).Economic Science Press,2003:
[10]Ben J.Sopranzetti."the economics of factoring accounts receivable".Journal of economics and business,1998,(50):339-359.
[11]W.D.Knight,Working Capital Management:Satisficing Versus Optimki—zation,Financial Management.1972:
[12]Keith V.Smith,State of the Art of Working Capital Management,Financial Management.1973:
[13]Richard V.D.and E.J.Laughlin.A Cash Conversion Cycle Approach to Liquidity Analysis,Financial Management.1980:
[14]James A.Gentry,R.Vaidyanathan.and Hei Wai Lee,A Weighted Cash Conversion Cycle,Financial Management.1990:
[15]毛付根.论营运资金管理的基本原理[J].会计研究.1995,(1).
[16]杨雄胜,缪艳娟等.改进周转率指标的现实思考[J].会计研究.2000,(4).
[17]王竹泉,马广林.分销渠道控制:跨区分销企业营运资金管理的重心[J].会计研究.2000,(4).
[18]荆新,王化成.财务管理学[M].北京:中国人民大学出版社,2006:
[19]谷祺,刘淑莲.财务管理[M].辽宁:东北财经大学出版社,2002:
[20]朱荣恩,丁豪樑.企业信用管理[M].北京:时代经济出版社,2005:
[21]钟晴.透过应收款看我国上市公司会计信息披露[J].财经论丛.2006,(5).
[22]黄达.货币银行学[M].北京:中国人民大学出版社,2000:
[23]吴树青,卫兴华,洪文达.政治经济学[M].北京:中国经济出版社,2000:
[24]高鸿业.西方经济学[M].北京:中国人民出版社2004:
[25]王晓武.应收账款投资机会成本计量方法比较分析[J].商业研究,2003,(24).
[26]蒋兆才.试析应收账款机会成本的计算[J].商业研究,2002,(20).
[27]James C.Van Horne."Financial Management and Policy",Prentice Hall 1998:
[28]宋智勇.企业资信调研[M].广东:广东经济出版社2002:
[29]谢旭.企业赊销与信用管理[M].北京.中国经济出版社,1999:
[30]布赖恩·科伊尔.信用风险管理[M].北京.中信出版社,2003:
[31]柯宏.动态客户档案管理实务[J].管理与财富,2002,(2).
[32]张玉林.客户档案知识的挖掘方法研究[J].管理工程学报,2002,(3).
[33]张启芬.应加强企业客户档案的管理[J].广东档案,2005,(3).
[34]George E.Pinches.Essentials of Financial Management,Third Edition,Harper & Row publishers,1998:
[35]林汉川,夏敏仁.企业信用评级理论与实务[M].北京:对外经济贸易大学出版社2003:
[36]Lawrence J.Gitman,Michael D.Joehnk,George E.Pinches.Managerial Finance,Harper & Row Publishers,1985:
[37]王国海.小议应收账款账龄分析[J].中国注册会计师,1999,(1).
[38]向波,徐秀英.一位财务经理中的企业兴衰——现金与账款篇[M].北京:中国经济出版社,2004:
[39]葛家澍,刘峰.会计学导论[M].上海:上海立信出版社,2005:
[40]刘承智.对坏账准备核算方法的看法[J].财会月刊,2004,(9).
[41]刘承智.坏账核算中的会计估计错误及更正[J].财会月刊,2005,(5).
[42]刘承智.企业坏账损失核算方法的实例分析[J].海峡财经导报,2006,(98).
[2]http://sg.mofcom.gov.cn.
[3]http://www.cnd—cn.com.
[4]http://www.people.com.cn.
[1]《资本论》第2卷第120页。
[2]《资本论》第2卷第142页。
[3]同①
[1]经济活动总量在统计上以总流量指标来表现,例如总收入、GDP、GNP等。
[1]《资本论》第3卷第345页。
[1]资料转引自:谢旭《企业赊销与信用管理》,中国经济出版社,1999年版。
[1]本节选自作者《基于坏账风险控制的企业客户档案管理研究》,载《档案学研究》2006年第4期。
[1]本节选自作者《信用评估的“C”要素理论及其应用》,载《财会月刊》2006年第10期。
[1]本节选自作者《对企业应收账款账龄分析的思考》,载《财会月刊》2003年第12期。
[2]中国证监会发布的《公开发行股票公司信息披露的内容与格式准则第二号年度报告的内容与格式》,将应收账款的账龄划分为四段,即一年以内、一年至两年、两年至三年和三年以上。这也是我国至今唯一明确应收账款账龄划分的法规。
[1]本节摘选自作者《坏账会计若干基本概念的比较》,载《财会月刊》2006年第1期。
[2]财政部《企业会计准则—基本准则》(2006)。
[1]本节选自作者《企业坏账估计差错的确认及处理方法》,载《海峡财经导报》2005年总第98期。
[1]中国工业经济联合会信用管理调查组.当前我国大型企业债务拖欠问题的严重性和特点[N].北京:机电商报,2005-07-14.
[2]刘承智,吕响英,刘巧萍.基于坏账风险控制的客户档案管理研究[J].档案学研究,2006,(4).
[3]汤津姝.3100亿境外坏账给我们的启示[J].中国农业银行武汉培训学院学报,2006,(3).
[4]王竹泉,逄咏梅,孙建强.国外营运资金管理研究的回顾与展望[J].会计研究,2007,(2).
[5]吴蓬生.不良债研究[M].北京:中国财政金融出版社,2002:
[6]张维迎.企业的企业家—契约理论[M].上海:上海人民出版社,1995:
[7]闫培金,王成著.企业财务内控精要[M].北京:中国经济出版社,2001:
[8]黄群慧.国有企业管理现状分析[M].北京:经济管理出版社,2002:
[9]James C.Van Horne,John M.Wachowicz.J.R.Fundamentals of Financial management(11~(th) edition).Economic Science Press,2003:
[10]Ben J.Sopranzetti."the economics of factoring accounts receivable".Journal of economics and business,1998,(50):339-359.
[11]W.D.Knight,Working Capital Management:Satisficing Versus Optimki—zation,Financial Management.1972:
[12]Keith V.Smith,State of the Art of Working Capital Management,Financial Management.1973:
[13]Richard V.D.and E.J.Laughlin.A Cash Conversion Cycle Approach to Liquidity Analysis,Financial Management.1980:
[14]James A.Gentry,R.Vaidyanathan.and Hei Wai Lee,A Weighted Cash Conversion Cycle,Financial Management.1990:
[15]毛付根.论营运资金管理的基本原理[J].会计研究.1995,(1).
[16]杨雄胜,缪艳娟等.改进周转率指标的现实思考[J].会计研究.2000,(4).
[17]王竹泉,马广林.分销渠道控制:跨区分销企业营运资金管理的重心[J].会计研究.2000,(4).
[18]荆新,王化成.财务管理学[M].北京:中国人民大学出版社,2006:
[19]谷祺,刘淑莲.财务管理[M].辽宁:东北财经大学出版社,2002:
[20]朱荣恩,丁豪樑.企业信用管理[M].北京:时代经济出版社,2005:
[21]钟晴.透过应收款看我国上市公司会计信息披露[J].财经论丛.2006,(5).
[22]黄达.货币银行学[M].北京:中国人民大学出版社,2000:
[23]吴树青,卫兴华,洪文达.政治经济学[M].北京:中国经济出版社,2000:
[24]高鸿业.西方经济学[M].北京:中国人民出版社2004:
[25]王晓武.应收账款投资机会成本计量方法比较分析[J].商业研究,2003,(24).
[26]蒋兆才.试析应收账款机会成本的计算[J].商业研究,2002,(20).
[27]James C.Van Horne."Financial Management and Policy",Prentice Hall 1998:
[28]宋智勇.企业资信调研[M].广东:广东经济出版社2002:
[29]谢旭.企业赊销与信用管理[M].北京.中国经济出版社,1999:
[30]布赖恩·科伊尔.信用风险管理[M].北京.中信出版社,2003:
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