基于薪酬激励视角的应收账款管理研究-《集美大学学报》（哲社版）

文章信息/Info

Author(s):: CHEN Yin; (Chengyi College, Jimei University, Xiamen 361021, China)

Keywords:: compensation incentive; accounts receivable; financial management

摘要:: 大部分文献资料对于应收账款管理的探讨集中在包括建立有效信用政策、收账政策等,忽略应收账款产生的重要原因——财务管理目标与薪酬激励目标的偏离。通过分析目前我国应收账款的现状及产生的相应原因，并结合L公司基于应收账款管理的薪酬激励制度设计的案例分析，最终对设置应收账款账龄的基准点、关注应收账款趋势变化、实现应收账款流程化管理等方面提出改进应收账款管理的措施和方案。

Abstract:: Most of the literature about management of accounts receivable is focused on the establishment of an effective credit policy, collection policies and so on, but ignores an important cause of accounts receivable—compensation incentive system deviates from financial management objective. First analyzes the current status of accounts receivable and the corresponding causes. Then combines the case study of L company’s salary system based on the management of accounts receivable. Finally puts forward corresponding measures to improve accounts receivable management, such as setting benchmark aging, paying close attention to the trend change of accounts receivable, realizing the accounts receivable process management and so on.