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Appendix ESTABLISH CREDIT SYSTEM IN ENTERPRISES TO STRENGTHEN THE MANAGEMENT OF ACCOUNTS RECEIVABLE1 Hong Mei Abstract: The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of the enterprise and reputation state of a customer。It is an important component as well as guiding principle and policy which should be made reasonably in the enterprise to achieve the goal about management of accounts At present, an overall amount of accounts receivable increased progressively each year and never cut down on overdue accounts in our This has become one of chronic and stubborn problems in business activities ,In the Problems and causes about accounts receivable in a enterprise is analyzed in our country suggest that the firm want to change this kind of current state, it may start with the two aspects from establishment of accounts receivable ,mechanism on guard and handle of overdue As fallowing of exact measures: Establish a perfect credit management system, Enhance internal monitor and control against accounts receivable, Strengthen daily management on accounts receivable and integrate accounts Key words: account receivable, credit policy, debt reorganization, internal control TARGET FOR ACCOUNTS RECEIVABLE MANAGEMENT The target is that a firm should make a sensible and scientific credit policy about accounts receivable and weigh marketing gains and due costs from the credit policy, The firm can not put into effect and pursue this kind of credit policy until the marketing arnings go beyond the costs added ,meanwhile the management has included the prediction and judgment on market and investigation on security of accounts receivable, If it seems that the market promises better ,higher security of accounts receivable, the firm can introduce more flexible collection policies and expand the credit business to make more Conversely ,the firm should adopt strict policies or adjust the credit line to different customers so as to achieve better economic results ANALYSIS ON THE STATUS QUO AND CAUSE OF ACCOUNTS RECEIVABLE IN OUR COUNTRY 1 The status quo of accounts receivable in our country At present, many products are the buyers Supply exceed demand has already become the normality in all trades and professions Many firms introduce the way of credit business to develop markets and create more favorable competition The current survey showed that about 80% firms have used the method of credit business in our country, the figure is about the same as developed countries, but results are widely divergent The section concerned survey should that accounts receivable constitute over 50 per cent of flow cashes in our country’s firms, the proportion is higher above 20 percent than the developed Firms especially, the state-owned firms, have fallen into arrears with their payment for goods mutually This is a very very serious According to analysis of a professional institute statistics, in general ,overdue accounts in a firm should be cower 10 percent of told accounts receivable in developed market economy, but the proportion has been higher up to over to The success of recovery will be affected directly with aging of accounts receivable and the amount of the overdue days be good credit Accounts receivable cannot be controlled effectively, bad market environment and customers credit seem on the surface to lead the current state Therefore ,it is the direct and foundational reason that an internal management has the greatest flaw ,the credit problems are very real problems having solved and prominent contradiction in the economic life so ,the firms development has been limited seriously with lack of credit management, we must strengthen credit management to face the challenges and opportunities after entrance of WTO 2 The cause of accounts receivable in our country The market economy necessarily produce accounts receivable ,this is normal phenomenon, its nature is credit The way and relationship of credit is principal form in social economic It is difficult to recover accounts receivable, why? here is how: Lack of risk In cut-throat competition, at the beginning of entry market ,sone firms want to get into the market, under the circumstances (without a thoroughgoing investigation of a payers credit, without right evaluation risk of accounts receivable),they conclude a short-term ,given credit-sale line contract (or agreement)with customers to attract more customers and expand their market After that, the firm have to pay such enormous amounts of VAT(because the credit receipt is business receipt)that there is danger of exhausted Without vigorous internal A majority of firms put to use the link total payroll with economic performance in order to bring into play the initiation of the staff at present ,yet have ignored the probability of the bad debts Since accounts receivable have not been thought into the check system a business department just pays attention to business task ,but does not mind recovering on accounts receivable, results in accounts eceivable increasing constantly, Some of the firms have not asked for the department concerned and the staff to press for payment of accounts receivable vigorously with effective countermeasures, caused the shortage of the flow cash ,in fact, there is the phenomenon of ‘false surplus and real loss’ Sedimentation of enormous amounts of accounts receivable make the firm bear serious financial Weak of law As we know, at present default costs are relative lower Many of the firms have this kind of mental attitude you owed mine, I owed Few people couldn’t safeguard their own lawful rights and interests with law, and then vicious circle COUNTERMEASURES ON MANAGEMENT OF ACCOUNTS RECEIVABLE IN OUR COUNTRY 1 Establish a perfect system of credit management Credit policy is a vital component of credit management system, in duding credit standards, credit conditions, collection Credit standard refers to when a firm agrees to credit-granting for customers, customers must have the lowest ability to pay, in general, it expresses with anticipatory percentage of damage on bad debts, when a firm will decide on credit standards, you have to consider mainly three factors a ,to realize your customers, knowing that your opponent and yourself ,The firm can introduce generous or strict credit standards according to different situation so as so take advantage, b, to consider the firm’s ability to bear default risk, c, to know about the customer’s credit status, on the basis of this to give him credit preference or Credit condition is an exact condition that a firm asks for a customer’s payment, mainly including credit period, discount period and cash Collection policy refers to a firm adopt the collection tactics when the credit condition was run counter to If the firm adopted positive collection policy, you might reduce the cost of accounts recitative and the damage of bad debts ,that add to the collection costs ,sensible credit policy is decided ,the firm must consider credit standard, credit condition and collection policy to improve percentage of accounts 2 Establishment of guarding system of accounts receivable It is necessary to establish guarding system ,in the purpose of providing against possible ①you’d better set up a professional credit management institute to manage credit sale; ②set up a dymatic management system of a customer’s resource; ③set up control system of accounts 3 Integrate accounts receivable In order to recover overdue accounts effectively ,a firm should adopt sensible and practical ①set up special collecting group; ②regroup the debts; ③creditor’s rights on 4 strengthen everyday management of accounts receivable strengthen everyday management of accounts receivable ①take basic notes well; ②check customer’s credit line; ③realize customers’debts beyond credit period; ④analyse turnover rate of accounts receivable and average collection period; ⑤inspect the status to refuse payment; ⑥make the aging 2 Strengthen post management of accounts ①use sensible collection program; ②make advantage of a reasonable debt-recovery 3 Accounts receivable assessment method and management system ①enhance the departments of managing and monitoring; ②improve methods of internal assessment; ③internal audit; ④set up system of internal control The firm should establish a set of controlling system on accounts
Gilberto Montibellera,Valerie Beltonb and Marcus Vinicius ALimac Supporting factoring transactions in Brazil using reasoning maps: a language-based DSS for evaluating Accounts Receivable Available online 13 January Ben J Sopranzetti 《The Economics of Factoring Accounts Receivable》 Available online 18 August 2004
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百度学术可以找到参考文献,输入关键词，在输入年份，就能找到相对应的参考文献。如果不知道参考文献格式要求，可以百度搜，参考文献自动生成器。直接按着填就出来了。 百度搜索参考文献自动生成器，按着里面填，点生成参考文献就出来了。 参考文献标准格式参考文献类型：专著［M］，论文集［C］，报纸文章［N］，期刊文章［J］，学位论文［D］，报告［R］，标准［S］，专利［P］，论文集中的析出文献［A］电子文献类型：数据库［DB］，计算机［CP］，电子公告［EB］电子文献的载体类型：互联网［OL］，光盘［CD］，磁带［MT］，磁盘［DK］A：专著、论文集、学位论文、报告［序号］主要责任者文献题名［文献类型标识］出版地：出版者，出版年起止页码（可选）［1］刘国钧，陈绍业图书馆目录［M］北京：高等教育出版社，15-B:期刊文章［序号］主要责任者文献题名［J］刊名，年，卷（期）：起止页码［1］何龄修读南明史［J］中国史研究，1998,(3):167-［2］OU J P，SOONG T T，et Recent advance in research on applications of passive energy dissipation systems［J］Earthquack Eng,1997,38(3):358-C:论文集中的析出文献［序号］析出文献主要责任者析出文献题名［A］原文献主要责任者（可选）原文献题名［C］出版地：出版者，出版年起止页码［7］钟文发非线性规划在可燃毒物配置中的应用［A］赵炜运筹学的理论与应用——中国运筹学会第五届大会论文集［C］西安：西安电子科技大学出版社，D：报纸文章［序号］主要责任者文献题名［N］报纸名，出版日期（版次）［8］谢希德创造学习的新思路［N］人民日报，1998-12-25（10）E：电子文献[文献类型/载体类型标识]：[J/OL]网上期刊、[EB/OL]网上电子公告、[M/CD]光盘图书、[DB/OL]网上数据库、[DB/MT]磁带数据库［序号］主要责任者电子文献题名［电子文献及载体类型标识］电子文献的出版或获得地址，发表更新日期/引用日期［12］王明亮关于中国学术期刊标准化数据库系统工程的进展［8］万锦中国大学学报文摘（1983-1993）英文版［DB/CD］北京：中国大百科全书出版社，作者题名[D]所在城市:保存单位,发布年份李琳住院烧伤患者综合健康状况及其影响因素研究[D]福州:福建医科大学, 其他的：作者题名[J]刊名,年,卷(期):起止页码沈平,彭湘粤,黎晓静,等临床路径应用于婴幼儿呼吸道异物手术后的效果[J]中华护理杂志,2012,47(10):930- 作者书名[M] 版次出版地: 出版者,出版年:起止页码胡雁护理研究[M]第4版北京:人民卫生出版社,2012: 作者题名[N]报纸名,出版日期(版次)丁文祥数字革命与国际竞争[N]中国青年报,2000-11-20(15) 作者题名[EB/OL]网址,发表日期/引用日期(任选)世界卫生组织关于患者安全的10个事实 [EB/OL]其他： [R]、[P]、[A]、[C]、[Z]等。