摘 要
我国的经济体制由计划经济转向了市场经济，这样企业在进行商品交易时面临的市场竞争更加激烈，企业想要在竞争激烈的市场中立足，就得加强自身的竞争力，很多企业为了更好的生存，采用信用销售的方式来销售自己的产品，这样一时之下既扩大了市场的占有率，又提了高收入。赊销是信用销售应用最广泛的的方式之一，赊销的销售模式给企业带来好处的同时，也给企业埋下了重大的资金安全隐患，表面上看赊销方式使得企业的应收款项金额快速增长，实际上企业互相拖欠的货款越来越多。这样，坏账亏损占流动资产总额的比例增大，直接导致了企业的利润额下降，制约着经济的发展。长久下去，企业就会面临经营危机，企业的利润出现亏损，就直接影响着国家的财政收入。基于以上出现的各种问题，本文首先需要研究分析为什么会产生坏账，然后找到解决坏账问题的根本对策，因此本文对此展开了深入的研究。以坏账损失对企业造成的危害为主线，分析了其产生的原因，在此基础上提出了对策，最后对全文进行归纳总结，想要解决坏账的产生，离不开企业自身和政府、社会的体系的共同完善。
关键词：坏账损失 ; 应收账款; 对策; 坏账损失与管理
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ABSTRACT
The country's economic system from the planned economy to the market economy, the enterprise when carries on the commodity market competition, the enterprise wants to establish oneself in a competitive market, have to strengthen their competitiveness, many enterprises in order to better survival, adopt the way of credit sales to sell their products, under such a both expanded our market share, and has high income. Credit is a credit sales, one of the most widely used way of credit sales model brings to the enterprise benefits at the same time, also buried a major security hidden danger to the enterprise, line up on the surface made of enterprise accounts receivable amount of rapid growth, in fact enterprise default of payment for goods more and more with each other.So, bad debt losses in the current assets proportion is more and more big, directly led to the decline in profits, it restricts the development of the economy. Go down for a long time, the enterprise will face a crisis management, enterprise's profit losses, will directly affect the country's fiscal revenue. Based on the above all sorts of problems, this paper first need to study why bad debts, and then find the basic countermeasures to solve the problem of bad debts, so in this paper, an in-depth research on the issue. The damage will be bad debt losses to the enterprise as the main line, analyses the cause of bad debts, countermeasures are put forward on the basis of this, the last to summarize the full text, to solve the generation of bad loans, inseparable from the enterprise itself and the government, the social system of perfect.
Key words：Bad debt loss; Account receivable; strategy; bad losses and mangment
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目 录
一、坏账损失的相关概论 .............................................................................. 1
（一）坏账损失的基本概念 .......................................................................... 1 （二）坏账损失的内容 .................................................................................. 1 （三）坏账损失的会计核算方法 .................................................................. 2
1.直接转销法 ............................................................................................ 2 2.备抵法 .................................................................................................... 2 （四）坏账准备的账务处理 .......................................................................... 3
二、坏账损失产生的原因分析..................................................................... 4
（一）对客户信任机制不完善 ...................................................................... 4 （二）企业内部激励机制不完善 .................................................................. 5 （三）企业领导不够重视，缺乏内部控制制度 .......................................... 5 （四）因商品质量、规格差 .......................................................................... 6 （五）会计监督失效 ...................................................................................... 6 （六）无法保障债权人的利益 ...................................................................... 6 （七）社会道德感淡薄 .................................................................................. 7 （八）国家政策宏观调控的影响 .................................................................. 7
三、坏账损失对企业造成的危害 ................................................................ 7
（一）资金被占用 .......................................................................................... 8 （二）阻碍企业获取利 .................................................................................. 8 （三）造成企业资产损失 .............................................................................. 8 （四）增加企业经营成本 .............................................................................. 8
四、解决坏账损失的对策 .............................................................................. 9
（一）对客户的资信进行深入的了解 .......................................................... 9 （二）企业内部对员工激励机制要完善 ...................................................... 9 （三）企业领导加强管理，完善内部控制制度 ........................................ 10 （四）提高企业自身商品的质量 ................................................................ 10 （五）积极的完善和健全会计体制 ............................................................ 11 （六）依法保障债权人的利益 .................................................................... 11 （七）加强社会道德感 ................................................................................ 12 （八）建立健全司法保障制度 .................................................................... 12
结语 ...................................................................................................................... 12
参考文献 ............................................................................................................. 14 致谢 ...................................................................................... 错误！未定义书签。