浅谈企业坏账的原因及其防控.doc

一、企业坏账的产生原因分析(一）为追求销售收入和销售量的增长而盲目赊销在市场经济的宏观体制下，能提供同类产品或相类似产品的制造企业越来越多，而社会购买者的需求是有限的，因此出现了买方市场,出现买方市场的直接后果就是导致了很多制造企业为了追求高销售额和销售量，也为了能够更多地在社会上的购买者中吸引自己的客户，便放弃原则，卑躬屈膝，盲乱地、不加考虑地对自己的客户采取赊销方式销售商品。显然,在这样的做法之下，制造企业的应收账款便会迅速飞增，产生大量的债权，因为债权是坏账产生的前提条件，所以越高的应收账款，也就意味着坏账出现的可能性越来越大.甚至说不是“可能性”,而是一种“必然性，因为在这种盲目的赊销中，企业对众多客户的具体情况知之甚少，有时甚至会记不起究竟有过哪些客户，我所调查的一些小型制造企业，诸如宗景保健品有限公司,红峰汽车音响等，都有这种问题,在这种情况下，谈何收款?（二）内部控制的不健全在调查西安市及宝鸡市的一些小型制造生产企业时,发现这些企业不仅设备简单,人员懒散，而为重要的是在这些制造企业中竟然没有一套像样的、完整的内部控制流程，甚至连最基本的操作规章规范以及安全防控措施都没有，生产工人素质低下，思维简单，管理人员不懂流程,不懂管理,也没有生产技术,还装大头似地对生产环节指手划脚地胡乱指挥.虽然上述事实与坏账的产生并无直接关系，因为坏账只和销售及财务方面有关，与自身的生产组织关系不大或者说根本没有关系，但从这样的生产环境中，不难推测出这些制造企业的财务状况肯定也像这些生产设施一样,不敢说不堪入目吧,最起码也是一塌糊涂。所以说,这些小型制造企业在财务方面一定也是很糟糕的,财产损失严重。而自己的客户可能也面临同样的内部控制问题，有些客户甚至都没有法人资格，在这种情况下盲目对外赊销销售，即使形成债权,最后债权企业往往也是哑巴吃黄连有苦难言。（三）债务人客观原因致使其无法履行偿债义务1.债务人因不可抗力陷入困境。这是指债务人因不可抗力因素或者意外事件而陷入巨大的财务或者经营的困境之中无法自拔。此时，尽管债务人有心偿还，但已经是身不由己，力不从心,这种情况是债权人和债务人双方都无法及时准确预料的，因此，可以说是一种无奈的结果。2.债务人因投资或经营环境变化而无力偿还。除了上述因不可抗力或意外事件而引起的债务人无力偿还导致的坏账以外，还有一种情况就是因债务人投资经营过程中法律或市场等客观环境发生重大变化而对债务人产生了重大不利影响，导致债务人无力偿还债务,这样一来，债权人的债权则成为了坏账，这种情况有时候是可以预见的，但仍然带有一定的客观性和不确定性.(四）社会因素相关法律制度不完善,信用体系建设滞后，对企业约束不严格在企业屡次催款无效的情况下，通常会诉诸于法律但最后会出现即使胜诉也无法收回款项的情况，有的债务人为躲避债务而贿赂法院工作人员我国信用监管范围还很狭窄，企业难以准确掌握欠款企业的信用水平.在市场经济下,国家在调控经济时不可避免的会对企业活动产生影响企业在筹集资金时，商业银行为了降低不良贷款，加大了贷款的管理，致使企业出现“筹资难”的现象，资金周转困难，企业难以扩大再生产，失去利润来源，最终会丧失偿债能力会计师事务所出具虚假审计报告，蒙蔽债权人企业会计师事务所与被审计单位存在重大关联关系时,就会影响审计的独立性在审计过程中，刻意隐瞒财务问题，出具不恰当的审计报告，给债权人造成经营状况良好的假象，从而放松了对债务人企业应有的警惕。（五)企业内部管理制度上存在相应的缺口.许多企业其实是没有确定的专职机构和专职的人员来对应收账款进行一个风险管理和监督，这可以说,日常的应收账款的正常运作都没有得到相应的保障，最终，肯定会使得某些欠款得不到相应的回收和收回，这样最终或多或少会使得企业自身承担风险和损失压力加重和增大。另外，很多企业的销售考核指标其实也不具有很大程度上的说服力和权威性。比如，很多企业虽然有强调占有市场，占有市场,且用销售发货开票来体现部门的销售业绩，而对于发货开票后的欠款并没有要求相应的开票发货人员负责到底，最终,势必会使得大部分应该收回的款项得到大而积的累计，着对于企业的发展运转,其实是十分不利的,这样，无疑会大大增加企业的坏账.还有一切企业，对于企业经营者的业绩考核上,只重视企业经营者的完成目标，重视高销售和超额的利润指标，对于本人在任职期间内对应收账款造成的坏账损失没有足够的去管理和认识，这也是坏账滋生的原因之一。不过，说到底,这些都归结于企业在管理制度上的缺口。二、坏账对企业的不利影响及损失确认(一）坏账对企业的不利影响对债权人来讲,严重影响公司现金回收,导致资金链断裂，而不得不采取其他高成本融资手段获得营运资金对债务人来讲，面临着相当大的还款压力，影响本企业的信用等级和声誉，为以后的借款筹资设置了一道无形的障碍，加大了筹资难度，对企业以后的发发展势必产生不良的影响。 (二）坏账的确认.从现行企业会计制度对销售收入确认其实现的定义看，必须具备产品发出、劳务提供并同时收讫价款或取得收取价款的凭据这两个条件才能确认销售收入的实现.这只是一般意义上收入的确认，而实质的收入是企业生产经营活动中所产生的收益,是企业销售商品、提供劳务及提供其他人使用本企业的资产而发生的或即将发生的现金或现金等价物的流入或债务的清偿,即收入是以现金的流入或债务的清偿为前提的,最终没有现金的流入或债务的清偿不能作为收入的.应收帐款作为应收未收的销售收入，价外税及各种代垫费用当其遇到各种问题时，会产生不能全部或部分收回的情况，这种时候，既没有现金流入,也没有清偿债务，有的只是损失，是一种纯粹的现金流出。因此现行企业会计制度以取得收取价款的凭据作为收入确认的条件是建立在假设的基础上，即假设价款一定能收司。现行的企业会计制度中均在一般意义上确认收入，即对于销售货物或提供劳务只要满足前而的两个条件就可以按照权责发生制度确认收入,但是从收入的实质内容看，由于坏帐而不能收回的应收帐款所包含的销售收入并没有实现，因此，对发生坏帐并有确切的证据证明不能收回的应收帐款中所包含的销售收入,应冲减当期发生的销售收入，而不能象现行企业会计制度中规定的列入“管理费用，因为收入和费用是两个不同的概念,而且现行税法中确定的各种流转税均是以收入作为课税对象的，对确认为收入的销售额要征收各种流转税。对发生不能收回的销售收入仍应征税，无形中也加重了企业的负担。三、预防坏账形成的控制措施(一）建立健全管理与监督制度企业应该建立完善的制度，对应收账款进行管理.首先，要明确赊销方针，在赊销之前对赊销成本进行估算,制定应收账款制度，根据对方的信用程度制定信用制度，在合作合同里添加赊欠责任的内容，如果一方违反合同，需要承担法律责任，如果赊欠的时问比较氏,可以签词附带销售合同加果对方企业没自及时偿还债务，企业有权利收回商品减少损失。其次，加弘织寸赊销交易的审扎暇序，对授权工作人员的权利做出明确的规定，明确授权人员的责任、权刊和义务，进行赊销活动至少要有两名以上的授权人员经办，如果数额较大，还需要经部门的审批.再次，建立健全销售监督制度,小但要对赊销前期进行监督也要做好对赊销过程中和赊销结束后的行为进行监督。（二)严格控制挂账信用挂账信用的风险很大但是很多企业还乐于采用这种信用方式因为其简单右梗，特别适用于经济往来比较频繁的企业之问使用,为了降低坏账风险，应该严格控制挂账信用.企业在使用挂账信用时，要对审议和控制客户的资信情况，对赊销过程进行严格的管理采用对账制度核对应收账款明确对账依据，除了合同约束外，还应该明确还款的期限和违约的责任。（三）完善自身的内部控制制度在对某公司的调查中我发现，该公司在内部控制方面确实有些不尽如人意的地方，主要表现在财务岗位分工方面并不具体，每个人对自己的工作都没有一个清晰统一的认识，甚至不知道自己的工作职责是什么，财会人员过着当一天和尚撞一天钟的生活。就是对于规章制度的执行力度，在天龙啤酒饮料有限公司中，对管理人员的职责中就明确规定了对于收款的职责。由此来看，若想让规章制度在制造企业中得以贯彻落实下去，就必须再辅之以一套奖惩措施，我认为,最切实可行的就是对财务人员以及管理人员实施追加欠款与个人工资及发展前途挂钩,这样一来，企业管理者和工作者就有了一种诱惑性，同时也有了压力感，自然会按章去认真履行自己的工作职责。以上就是根据有关知识对太原天龙啤酒饮料有限公司的坏账的产生所给出的一些事前控制措施，如果当年的太原天龙啤酒饮料有限公司能把应收债权这一块的问题处理好，那么，或许今天人们仍然可以看到货车排长队的壮观景象和街头巷尾人们用还有余温的家乡啤酒畅饮开怀的回响。如今，虽然天龙啤酒饮料有限公司仍然在继续生产,这也算是一点点的欣慰之处，但早已不见当年的热火朝天了。随着经济的发展和国家政策的开放,市场间的商业竞争也变得异常激烈，赊销这一销售方式会越来越多地出现在制造企业之间，以及制造企业和零售商或个人消费之间,这是在10多年以前人们所不敢想像的，因此，坏账问题会变得越来越多，对社会以及企业的影响也会越来越大，因此，对于制造企业坏账的预防和控制将是今后各制造企业所必须面对的头等大事之一,能不能把应收账款和坏账损失控制好，运用好,将是对制造企业管理人员和财务人员的管理及业务水平的重要考验。在吸取诸如天龙啤酒饮料有限公司这样的制造企业的经验教训的基础之上，明确岗位责任分工,实行收款绩效与人员考核相结合,建立完善的客户信用分析评价机制,相信制造企业在坏账方面所造成的损失和重大不利影响将会越来越小.(四）从社会角度分析国家要着重解决法律制度不健全，信用监管不严的问题加快相关法律法规的建设，完善信用监管体系，扩大对信用的监管范围，加大对失信者的惩处力度，在经济活动中形成强有力的约束企业及时关注政策变化,以政府的最新政策为导向如果银行缩进银根，企业就要考虑降低对外赊销的规模，以此来降低坏账产生的几率;同时也要加紧对应收账款的催收工作，因为一旦银行缩进银根,债务人企业可能会出现“筹资难”，这样就更难以偿还所欠债款了为防止审计师出具虚假审计报告,应当建立一套规范，要求会计师事务所和注册会计师识别、评价对其独立性的威胁及其应该采取的措施注册会计师在完成自身职责时也应该保持独立性态度,坚持审计原则，出具正确权威的审计报告.A， analysis of enterprises the causes of bad loans（a) in the pursuit of sales and sales growth and sell on credit blindlyUnder the market economy system, can provide the similar products or similar products manufacturing enterprises is increasing, and the social demand of the buyer is limited, so a buyers market， there is the direct result of buyers market led to a lot of manufacturing enterprises in pursuit of higher sales and sales, also in order to be able to more buyers to attract their customers in the society, then abandon principle， servile, blind random, without a second thought to his own way to take credit sales goods from the customers. Obviously, under this approach， manufacturing enterprises accounts receivable will be quickly soared, a lot of creditors right, because the creditors rights is a prerequisite for bad debts, so the higher the account receivable， which means the possibility of bad debts to appear larger and larger。 Even said that is not possibility”， but a kind of necessity, because in this kind of blind sell on credit, enterprises know little about the specific situation of many customers, sometimes even cant remember what exactly customers, have I surveyed some small manufacturing enterprises, such as ZongJing health products co., LTD。, monterosso car audio, etc。， have this problem， in this case， to talk about payment?（2） of the internal control is not soundIn xi an and baoji some small manufacturing enterprises, found that these companies are not only simple equipment， lazy， for it is important in the manufacturing enterprises didnt have a decent, a complete internal control process, even the most basic operating rules and norms， and security prevention and control measures, the production of low quality workers, simple thinking, managers dont understand the process， dont understand management， and no production technology, also with big head seems to production bossing random command。 While this fact from the generation of bad loans， there is no direct relationship， because of bad debts only related to sales and financial aspects， and its production organization has little or no relationship, but from the production environment， it is not difficult to infer the manufacturing enterprises financial position must also like these production facilities， dare not say ugly， at the very least， also is a mess。 So, these small manufacturing enterprises in the financial aspect must also is very bad, serious property loss. And their customers may also face the same problem of internal control， some customers without the legal person status， even in this case the blind foreign credit sales， even if the formation of creditors rights， the creditors rights companies often also a dummy eat rhizoma coptidis， are suffering.(3) the debtor objective reasons cause it cannot fulfill its obligations1。 The debtor in hot water because of force majeure。This refers to the debtor due to the factors of force majeure or accidents and fall into the predicament of the huge financial or business cannot extricate oneself。 At this point， although the debtor concerned to pay， but has been sucked, and this kind of situation is both creditors and debtors cannot be predicted accurately and in time, therefore, can be said to be the result of a kind of helpless。2。 The debtor due to investment or business environment change and unable to repay.In addition to the above caused by force majeure or accidents caused by the debtor is unable to repay debts， there is a kind of situation is due to the obligor investment management in the process of law or market such as objective environment has greatly changed and has a significant adverse impact on the debtor, cause the debtor is unable to repay debts, so that the extent of the obligees right became bad debts, sometimes this kind of circumstance is predictable, but still with certain objectivity and the uncertainty.(4) social factorsRelated legal system imperfect， credit system construction lag， the constraints of the enterprise is not strict in the enterprises under the condition of repeated reminders is invalid， often resort to the law but in the end will appear even win cannot withdraw money, some people avoid debt obligation and bribe court personnel in our country credit regulatory scope is narrow， balance enterprise is difficult to accurately grasp the enterprises credit level.Under the market economy, the state in regulating the economy will inevitably impact on business activity in enterprise in raising money， the commercial Banks to reduce non-performing loans, increased the loan management, enterprises financing difficult phenomenon， cash flow difficulties, enterprises to expand production, loss of profits， will eventually lose solvency false auditing reports issued by certified public accountants， blinded by creditors enterprise accounting firm when there is a significant correlation with auditees can affect the independence of the audit in the audit process, the misrepresentation of financial problems， inappropriate audit report issued， to creditors to cause the appearance of good operating performance, thus to relax the enterprise should be vigilant against the debtor.(5) the corresponding gap exists on the enterprise internal management system.Many enterprises is no sure professional institutions and professional personnel to a risk management of accounts receivable and monitoring, it can say, the daily accounts receivable didnt even get the normal operation of the corresponding security, in the end, will certainly make some arrears cant get the corresponding recycling and recovery， so that more or less will eventually make their own risk and loss increase and increase the pressure。 In addition， many enterprise sales performance targets are also dont have the persuasive power and authority to a great extent. For example， although there are a lot of enterprises emphasize occupy the market, occupy the market, and make out an invoice with a sales delivery to reflect the sales performance of department， for the balance of the delivery after make out an invoice and does not require corresponding delivery personnel in charge of make out an invoice to the end, in the end， is bound to make most should draw back the money to get big and product accumulated for the development of enterprise operation, is actually very bad， so， will no doubt greatly increase the enterprises bad loans。 And all enterprises, for the performance of the enterprise operator, only pay attention to meet the target of the enterprise operator， attaches great importance to the high sales and excess profit targets， for I am in the office during the period of bad debt losses on accounts receivable is not enough to manage and understanding, which is one of the reasons for bad breeding. But， after all， these are due to enterprises in the management system of the heart.Second， the negative impact of the bad debts for the enterprise, and loss(a） the negative impact of the bad debts for the enterpriseFor creditors， seriously affect the companys cash recycling, lead to capital chain rupture， and have to adopt other means high cost of financing for working capitalFor the debtor, faces considerable reimbursement pressure, affect the enterprises credit rating and reputation, for the following loan financing set an invisible barrier， increased the difficulty of financing， the future development of the enterprise is bound to produce adverse effect。 (2） the confirmation of bad loans.From the current enterprise accounting system for sales to confirm the definition of its implementation， must have a product, service and can offer money collected or obtain the credentials of the price of the charge at the same time the two conditions to confirm the realization of sales income. Confirm this is just a general sense revenues, and substantial income is generated in enterprise production and business operation activities of earnings, is the enterprise selling goods， providing labor services, and provide others to use the assets of the enterprise or occurring in the course of the inflows of cash or cash equivalents of an impending or the repayment of the debt, namely income in cash inflows or the repayment of the debt as the prerequisite， ultimately no cash inflows or the repayment of the debt is no income. As the outstanding receivable accounts receivable sales revenue， tax excluded in price and various acting mat fee when the various problems, will produce cant recover in whole or in part， this time, neither the cash inflow, did not pay off debt, there is only losses, is a kind of pure cash outflows。 So in order to obtain the credentials of the price of the charging current enterprise accounting system as a condition of revenue recognition is based on the basis of the assumption, the assumption price can accept division.The current enterprise accounting system both in the general sense， affirm income， namely for as long as sales of goods or services meet the former two conditions can affirm income in accordance with the accrual system， but from the income of the substance， because of bad debts and cannot take back the sales revenue and accounts receivable contains no implementation, therefore, for bad debts and there is mounting evidence that cannot be retrieved included in the sales revenue, accounts receivable should be written in the current sales revenue， rather than as specified in the present enterprise accounting system included in the management fees”, because the revenues and expenses are two different concepts， and various circulation taxes are confirmed in the current tax law is income tax as the object, to be recognized as income of sales to collect all kinds of turnover tax。 To cant recover the sales income should be taxed, virtually also increased the burden of the enterprise。Three control measures， prevention of bad debts(a） to establish and perfect the system of management and supervisionEnterprises should establish a perfect system， manage the accounts receivable. First of all, to clear the credit policy， www。sanheshun。net to sell on credit cost estimate before sell on credit， establish accounts receivable system, establish the credit system according to the other side of the credit degree， add the content of the credit responsibility in cooperation contract， if one party breach of contract, need to assume legal responsibility， if ask mores credit， along with the sales contract and if the other party can sign the