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应收账款管理Management of Account Receivable receivable is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment example of a common payment term is Net30, meaning payment is due in the amount of the invoice 30 days from the date of invoice. Other common payment terms include Net45 & Net60 but could in reality be for any time period agreed upon by the vendor and booking a receivable is accomplished by a simple accounting transaction, the process of maintaining and collecting payments on the accounts receivable subsidiary account balances can be a full time proposition. Depending on the industry in practice, accounts receivable payments can be received up to 10 - 15 days after the due date has been reached. These types of payment practices are sometimes developed by industry standards, corporate policy, or because of the financial condition of the a company's balance sheet, accounts receivable is the amount that customers owe to that company. Sometimes called trade receivables, they are classified as current assets. To record a journal entry for a sale on account, one must debit a receivable and credit a revenue account. When the customer pays off their accounts, one debits cash and credits the receivable in the journal entry. The ending balance on the trial balance sheet for accounts receivable is always organizations which have become too large to perform such tasks by hand (or small ones that could but prefer not to do them by hand) will generally use accounting software on a computer to perform this accounting issues include recognizing accounts receivable, valuing accounts receivable, and disposing of accounts receivable departments use the sales types of accounting transactions include accounts payable, payroll, and trial not all customer debts will be collected, businesses typically record an allowance for bad debts which is subtracted from total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party collection agencies or collection attorneys who will attempt to recover the debt via negotiating payment plans, settlement offers or legal action. Outstanding advances are part of accounts receivables : If a company gets an order from its customers with advance agreed in payment terms. Since no billing is being done to claim the advances several times this area of collectible is not reflected in Accounts Receivables. Ideally, since advance payment is mutually agreed term, it is the responsibility of the accounts department to take out periodically the statement showing advance collectible and should be provided to sales & marketing for collection of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit can use their accounts receivable as collateral when obtaining a loan (Asset-based lending) or sell them through Factoring (finance). Pools or portfolios of accounts receivable can be sold in the capital markets through a Securitization.[edit] Bookkeeping for Accounts ReceivableCompanies have two methods available to them for measuring the net value of account receivables, which is computed by subtracting the balance of an allowance account from the accounts receivable account. The first method is the allowance method, which establishes a contra asset account, allowance for doubtful accounts, or more simply, allowance, as the offset to accounts receivable. Allowance is a contra asset that offsets the accounts receivable account to derive the net accounts receivable depicted in the balance sheet. The amount of the allowance can be computed in two ways; through the analysis based on sales method and analysis based on accounts receivable method. The reason a contra asset receivable account is necessary is to adhere to the matching principle of accounting, which mandates that accrual basis companies match all revenues and expenses with the period in which expense, and crediting the allowance contra asset account. Once it has been deemed that a particular account is uncollectible, it would be necessary to take the account off a company's books by debiting allowance for doubtful accounts and crediting the associated accounts receivable second method, known as the direct write off method, is simpler than the allowance method in that allows for one simple entry to reduce accounts receivable to its net realizable value. The entry would consist of debiting an uncollectible expense account and crediting the respective account tax reporting purposes, the direct write-off method must be used; however, for financial reporting purposes, it is necessary to use the allowance method because it is a period's revenue with associated expenses-a fundamental concept of accounting known as the matching principle.应收帐款（Accounts receivable，又为应收账款）於会计原理上，专指因出售商品或劳务，进而对顾客所发生的债权，且该债权且尚未接受任何形式的书面承诺。该科目重点於对象为顾客，若非顾客，即撇开此科目适用。Factoring is a word often misused synonymously with accounts receivable financing. Factoring is a financial transaction whereby a business sells its accounts receivable (., invoices) at a discount. Factoring differs from a bank loan in three main ways. First, the emphasis is on the value of the receivables, not the firm’s credit worthiness. Secondly, factoring is not a loan – it is the purchase of an asset (the receivable). Finally, a bank loan involves two parties whereas factoring involves : In Europe the term Factoring typically mean accounts receivable financing. Here the correct word for this article is: American three parties directly involved are: the seller, debtor, and the factor. The seller is owed money (usually for work performed or goods sold) by the second party, the debtor. The seller then sells one or more of its invoices at a discount to the third party, the specialized financial organization (aka the factor) to obtain cash. The debtor then directly pays the factor the full value of the company sells its invoices, even at a discount to their face value, when it calculates that it will be better off using the proceeds to bolster its own growth than it would be by effectively functioning as its "customer's bank." In other words, it figures that the return on the proceeds will exceed the income on the from bank loansFactors make funds available, even when banks would not do so, because factors focus first on the credit worthiness of the debtor, the party who is obligated to pay the invoices for goods or services delivered by the seller. In contrast, the fundamental emphasis in a bank lending relationship is on the creditworthiness of the small firm, not that of its customers. While bank lending offers funds to small companies at a lower cost than factoring, the key terms and conditions under which the small firm must operate differ significantly. Bank relationships provide a more limited availability of funds and none of the bundle of services that factors a combined cost and availability of funds and services perspective, factoring creates wealth for some but not all small businesses. For small businesses, their choice is slowing their growth or the use of external funds beyond the banks. In choosing to use external funds beyond the banks the rapidly growing firm’s choice is between seeking angel investors (., equity) or the lower cost of selling invoices to finance their latter is also easier to access and can be obtained in a matter of a week or two, versus the six months plus that securing funds from angel investment typically takes. Factoring is also used as bridge financing while the firm pursues angel investors and in conjunction with angel financing to provide a lower average cost of funds than would equity financing alone. Firms can also combine the three types of financing, angel/venture, factoring and bank line of credit to further reduce their total cost of funds. In this they can emulate larger with any technique, factoring solves some problems but not all. Businesses with a small spread between the revenue from a sale and the cost of a sale, should limit their use of factoring to sales above their breakeven sales level where the revenue less the direct cost of the sale plus the cost of factoring is factoring is an attractive alternative to raising equity for small innovative fast-growing firms, the same financial technique can be used to turn around a fundamentally good business whose management has encountered a perfect storm or made significant business mistakes which have made it impossible for the firm to work within the constraints of a bank line’s credit terms and conditions(, covenants). The value of using factoring for this purpose is that it provides management time to implement the changes required to turn the business around. The firm is paying to have the option of a future the owners control. The association of factoring with troubled situations accounts for the half truth of it being labeled 'last resort' financing. However, use of the technique when there is only a modest spread between the revenue from a sale and its cost is not advisable for turnarounds. Nor are turnarounds usually able to recreate wealth for the owners in this situation.应收账款保理,指企业将应收账款按一定折扣卖给第三方（保理机构），获得相应的融资款，以利於现金的尽快取得。Abstract: Account receivable is the fund that should be received from the purchasing or labor hiring entity for an enterprise’s sale of its commodities or products as well as its providing of labor service. Under the circumstances of market economy, using its credit standing to exert the labor benefaction is an unavoidable business behavior, which may be treated as a major method for enterprises to enlarge its business and raise its market share. However, by the influences of marketplace economic system and project management as well as engineering construction, the Account receivable increases rapidly year by year, so as to make the difficulties in enterprise’s capital turnover. Those hard situations even made the employees can’t get their full pay of the salary. By analysis of the cause and the advantages and disadvantages of it, this article introduced some way of how to minimize the Account receivable. 关键词key words：应收账款Account receivable；工程施工Engineering construction；合同管理The management of contracts摘 要：应收账款是企业因销售商品、产品、提供劳务等，应向购货单位或劳务单位收取的款项。在市场经济条件下利用自身的商业信用，施舍劳务是不可避免的商业行为，通过先施舍劳务可使企业更多地承揽业务、扩大市场份额，是企业提高市场占有率的必要手段。但是近年来由于市场经济体制及工程管理和工程施工过程中的种种原因，造成应收账款迅速膨胀，逐年增加，致使企业资金周转困难，甚至连工资都难以正常发放。本文分析了应收账款形成的原因及利弊，提出了如何减少应收账款的途径。 关键词：应收账款；工程施工；合同管理

企业做好财务分析工作能够帮助经营者认清自身竞争优势和在管理中的不足,进而充分发挥自身优势,改进执行体系的不足,从而增强企业参与市场竞争的实力,提高企业经营收益,提升企业的社会地位。下文是我为大家蒐集整理的关于的内容，欢迎大家阅读参考! 一 浅析更好的开展企业财务分析工作的策略 摘要:财务分析目的是将财务报表资料转换成有用的资讯，帮助报表使用人改善决策。但是如何做好财务分析工作却是摆在相关企业面前的难题。文章就本专业角度出发，揭示了财务分析工作的重要性和一些思路。 关键词:财务分析 企业管理 财务管理 二 试谈企业融资的财务分析 摘要：企业的正常运营离不开资金，企业融资渠道是否通畅，融资结构是否合理、资本成本是否最低，财务风险如何，是否提高企业价值，是企业在融资活动中高度关注的问题。由于不同的融资组合形成不同的财务结构和财务风险，因此，企业应该统筹兼顾，积极探寻最佳融资组合和规避财务风险，实现企业价值的最大化。 关键词：融资渠道 资本结构 资本成本 财务风险 三 浅谈市政公用企业财务分析问题 摘 要： 随着市场经济体制在我国的建立与发展，供水、供气、供热、污水处理等市政公用企业经历了由事业单位向股份制公司的转变，生产经营管理模式和财务管理方式发生了巨大的变化，企业面临着巨大的挑战和改革。而财务分析是对企业财务状况和经营风险的预测与评估，是企业财务管理中的重要组成部分，科学的财务分析能判断企业的发展趋势，为企业的管理者和投资者提供决策依据。对企业财务分析进行有效的管理是公用企业持续发展和不断扩大的重要依据。 关键词 ：企业 财务 分析 思考 以下是我带来的关于财务分析论文的论文，希望能帮到您! 浅谈市政公用企业财务分析问题 摘 要： 随着市场经济体制在我国的建立与发展，供水、供气、供热、污水处理等市政公用企业经历了由事业单位向股份制公司的转变，生产经营管理模式和财务管理方式发生了巨大的变化，企业面临着巨大的挑战和改革。而财务分析是对企业财务状况和经营风险的预测与评估，是企业财务管理中的重要组成部分，科学的财务分析能判断企业的发展趋势，为企业的管理者和投资者提供决策依据。对企业财务分析进行有效的管理是公用企业持续发展和不断扩大的重要依据。 关键词 ：企业 财务 分析 思考 一、目前市政公用企业财务分析中所存在的问题 1、企业对财务分析缺乏足够的认识 许多公用企业对财务分析缺乏足够的认识，盲目的以生产经营和利润的最大化为企业生存的根本，忽略了财务分析的重要性。企业在进行财务分析时首先需要对企业的发展以及所取得的业绩进行相关的了解，包括企业的性质、市场占有率、企业的规模效益等。从巨集观角度来看企业财务分析是一个系统的分析过程，需要从全域性性出发，从区域性分析问题，这样才能做出正确的财务分析。 财务分析是对企业当前的发展状况做出结论，并且对企业未来的发展做出预测和估算，它需要考虑诸多因素，当然也是企业核心竞争力的体现。财务分析是一个综合性的分析系统，存在着复杂性、综合性和动态性。复杂性是指财务分析需要依据多方面的资料和资料，需要一个核算、评估、预算的过程，因此会具有一定的复杂性。综合性是指财务分析需要考虑诸多因素，全面到企业的每一个部分，将所有的资料汇集到一起进行全面的分析，所以称为综合性。动态性是指根据企业的发展和调整，财务分析也会因此做出相应的调整，财务分析并不是一成不变的，而是需要根据企业自身发展状况和市场经济的政策而具有动态性。 2、企业财务分析缺乏内在逻辑性 财务分析指标必须存在着一定的逻辑性，而不是凭空而拟，缺乏实践性和前瞻性的财务分析是没有逻辑性的分析。财务分析的逻辑性包括真实性、专业性和实践性，三者相结合的财务分析才是具有逻辑性的财务分析，才能正确地对企业未来的发展和规划作出战略性的决策。 财务分析中的真实性是指根据逻辑性的思维方法，对企业财务报表的真伪性与可信度进行分析与检测，结合行业的财务标准作出基本判断，对一些异动资料进行辨别，从而作出规范的财务报表目录。对财务分析逻辑上的层次性进行分析，权衡整体与区域性之间财务的内在逻辑性，对虚假比例进行统计，调整资料的真实性所占的比例，还原财务分析的真实性。 财务分析的专业性在逻辑性中也是非常重要的，缺乏专业性的财务分析就相当于凭空捏造，毫无依据，未考虑行业市场分析和前景规划。专业性是根据企业自身的性质和所从事的行业而谈，一个符合企业发展和规律的财务分析才可以说是具有专业性的财务分析。 实践性是相对于企业的未来发展方向而定论的财务分析，财务分析是对当前企业发展状况做出正确的判断，对企业未来的发展做出战略性的决策和评估。如果财务分析所得出的资料并不具有实践性，那么这份财务分析也只能是纸上谈兵，毫无商业价值。 3、企业财务分析效率低下不计成本 众所周知，市政公用行业是与人民群众生活息息相关的行业，供热、供气、供水等公用企业又具有自然垄断性质，多年来一直沿用国有事业单位管理体制，现在虽然经过改制成为股份制企业，但在管理上还缺乏现代企业管理理念，不计资金成本，在财务分析中存在多处资金漏洞，严重影响财务分析效率，从而影响企业经营效率。企业的管理效率是企业在长期稳定发展中的关键，而要想企业长期保持赢利的生产模式，企业的效率就是衡量这一指标的重要标尺。 企业财务分析中最常出现的有这几种情况，负债经营、资金短缺、资金运用效率低等，这些都会影响企业资金的流动和企业的经营。负债经营使很多入不敷出的企业靠银行贷款艰难支撑，多数情况下企业在这种状况中无法维持下去，只能宣告破产。企业之所以会出现负债经营是企业在前期的经营中资金使用不当，财务分析不到位，从而导致在后期的经营中出现这种情况。 资金短缺和负债经营在很多造成因素上是相同的，不考虑企业资金的承受力而盲目地生产经营，或者企业产生销售不理想，无法抵减企业产品生产成本，这些都会造成企业资金短缺。资金短缺最开始出现的情况多数是企业生产的某个环节资金脱链，管理者从另一部分资金中抽出一部分进行填补空缺，这种拆东墙补西墙的做法是很多企业惯常使用的方法。但是这种方法并不可行，最终仍然会影响企业的生产经营。 资金使用效率，是指企业资产利用的有效性和充分性。有效性是指使用的后果，是一种产出的概念，资金在投入后为企业带来的影响;充分性是指使用的进行，是一种投入概念，也就是资金的投入是否正确和存在价值性。资金使用效率又包括总资产使用效率和流动资产使用效率，当两者都充分发挥作用的同时才能为企业赢得最大的利润额。 二、企业财务管理的相应对策 1、建立科学的财务分析制度 企业建立科学的财务分析制度的前提是提高对财务分析重要性的认识，将财务分析作为一种企业生存理念贯彻到企业的生产和经营中，这样才能正确发挥财务分析的作用，才能保障企业稳健地可持续性发展。 企业财务分析制度的制定需从多方面考虑，结合多种因素制定具有实践性、真实性和专业性的财务分析，必须从企业自身的发展和企业当前状况为根据点来制定。科学的财务分析制度是社会化生产和市场经济的必然结果，具体就是指根据企业固定的性质和需求，按照国内通行的标准和制度，制订能体现企业发展和经营管理的财务制度。 科学的财务制度可以具有以下几个特征：产权分明、责任明确、政企分离、科学管理等，而因为企业的组织形式各不相同，具体的财务分析制度也会不相同。要建立科学可行的财务管理制度，仍是一项复杂的系统工程，需要不断的实践探索和完善。 2、深入实际进行调查研究 为了避免企业财务分析的盲目性和缺乏实践性，深入实际进行调查研究是财务分析工作中必须考虑的工作之一。财务分析的目的是为了找出企业生产经营过程中存在的问题，为企业下一步的决策提供依据，而许多企业在进行一系列的核算和评估后所做出的财务分析并没有实践到企业的管理中。这种做法既浪费了企业的人力资源，同时也影响了企业的生产经营效率。 进行深入实际的调查研究是对企业的自身生存模式和发展概况评估所做的有效管理，能够更加清楚地认识到企业当前生存和发展所存在的问题，找到问题产生的根源，从而能够有效的进行管理和避免更大的风险。也增强了企业财务分析的实践性，对企业未来的发展具有前瞻性和指导性的作用，也能让企业的管理更加具有有效性和正确性。企业本身处在一个产业链当中，许多企业自身的问题并不会凸显在表面，这就需要财务管理人员进行深入实际的调查研究才能更好的发现问题。因此深入实际调查研究对企业财务分析工作十分重要，而企业更应该加强这方面的认识。 3、加强企业预测分析，提高资金使用效率 企业进行财务分析并不仅仅是为了对过去的生产经营具有检查作用，而是为了更好地指导企业未来的发展，对企业的生存做最好的预测和估算。企业预测分析是在企业原本的判断上，进行讨论和研究作出的企业决策，对企业来讲就相当于企业在将来时间段所发展的规模和形势。 提高资金使用是许多企业生产经营中所考虑的问题，资金使用效率是在资产一定的情况下，充分发挥资金的有效性和充分性，对企业的资金投入是否正确和具有价值性作出的判断。也是加强企业资产管理的方法之一，避免企业资金短缺的出现。 总结：市场经济的发展让企业自身所面临的挑战更加严峻，而企业财务分析的重要性得到了前所未有的重视，企业财务分析是为了更好地为企业发展做出预测和估算，对企业的发展起著十分关键的作用。本文对市政公用企业财务分析中所存在的问题进行了罗列，并且提出了相应的解决策略，而企业是否能够做出符合自身发展的财务分析还是需要企业管理者在不断的实践中探索和完善。 参考文献： [1]王文君 ，影响企业财务分析质量的因素分析，西部财会，2005 [2]裴淑琴、聂健，目前企业财务分析存在的问题与解决的对策，山西统计，2002