账款拖欠,吞噬企业的黑洞! 最近,美国管理协会的专家们在分析我国企业目前的管理状况时指出:中国企业在管理上普遍存在两个半缺陷,一个是预算管理,大多数中国企业不懂得如何进行预算。另一个是信用风险管理,目前还几乎是一个空白。剩下的半个是人力资源管理,大多数企业实行的是人事管理,离人力资源管理还有一定的距离。这一分析是否全面还有待评说,但我国企业普遍缺乏专业化的信用风险管理,却是不争事实。由于没有进行信用风险管理,已给我国企业带来了极大的损失。比如,应收账款拖欠成为一种普遍的现象,而且许多企业逾期账款拖欠都很长。一项调查表明:目前我国企业中应收账款占流动资金的比例平均在40%～50%之间,而且逾期一年以上的账款占有相当大的比重,我国企业应收 Recently, the experts of the American Management Association pointed out in the analysis of the current management status of Chinese enterprises: Chinese enterprises generally have two and a half defects in management, one is budget management, and most Chinese enterprises do not Know how to budget. The other is credit risk management, is still almost a blank. The remaining half is human resources management, most enterprises implement personnel management, there is a certain distance from human resources management. Whether this analysis is comprehensive or not remains to be commented, but it is an indisputable fact that enterprises in our country generally lack specialized credit risk management. The lack of credit risk management has brought tremendous losses to Chinese enterprises. For example, delinquent accounts receivable has become a common phenomenon, and many companies overdue accounts delinquencies are very long. A survey shows that: At present, accounts receivable accounts for the proportion of liquid funds in the average between 40% to 50%, and overdue accounts for more than one year accounts for a large proportion of our business receivables