摘 要

随着经济的发展，市场竞争逐渐增大，应收账款作为扩大销售的一大手段，有利于企业竞争力的提高，尤其是在机械制造类企业中，应收账款在营业收入的占比中不断加大。企业在使用赊销的方法使销售不断扩大的同时，也为企业剧增的应收账款带来了可能发生坏账的风险。坏账准备政策的存在目的即对可能发生的坏账进行合理的会计估计，使企业最终能有效的反映出公司实际盈余情况。

本文旨在探究我国企业制定坏账准备政策的发展现状及在坏账准备政策选择中存在的问题。首先本文通过大量参考文献总结，归纳出企业坏账准备政策制定的基本流程，在此基础上，通过对相关数据的收集整理和样本数据的对比分析，对我国机械制造行业坏账准备政策发展现状进行剖析，发现其存在的普遍问题；并以J公司为例，选取相关指标，将J公司的经营状况和坏账准备政策与标杆企业振华重工进行横向对比，同时进行j公司不同年份的纵向对比，以此为依据，从而评价J公司坏账准备政策选择的合理性，发现其坏账准备政策制定中存在的具体问题；最后提出相关建议。

研究发现，我国会计准则为企业制定坏账准备政策规定了大致框架，但企业在制定时仍有较大的操作空间，目前机械制造行业在迅速发展的同时，其坏账准备政策的制定仍然存在单项金额重大标准主观性强且科学性低、对组合减值重视程度不足、忽视会计信息质量要求、忽视公司对应收账款管理的影响等问题，为解决这些问题，机械制造类企业还应该在坏账准备政策选择的影响因素综合考虑、坏账准备制度的完善、企业应收款项管理体系的完善等方面做出努力。

关键词：机械制造业；坏账准备政策；J公司

Abstract

With the development of economy and the increase of market competition, accounts receivable, is conducive to the improvement of the competitiveness of enterprises, especially in machinery manufacturing enterprises, accounts receivable in the proportion of business income continues to increase. While credit sales expand sales, it also brings the risk of bad debt losses for enterprises. The purpose of the existence of the bad debt reserve policy is to make a reasonable accounting estimate of the possible bad debts, so that the enterprise can effectively reflect the actual earnings of the company.

The purpose of this thesis is to explore the current situation of Chinese enterprises' formulation of bad debt reserve policy and the problems existing in the choice of bad debt reserve policy. First of all, this thesis sums up the basic process of the formulation of bad debt reserve policy for enterprises, then, through the analysis of the data, analyzes the current situation of the development of bad debt reserve policy in China's machinery manufacturing industry. found its common problems; And take J company as an example, select the relevant indicators, make a horizontal comparison with the benchmark enterprises and vertical comparisons with the benchmark enterprises in different years, evaluate the rationality of its bad debt reserve policy, and find out the specific problems; finally, the relevant suggestions are put forward.

The study found that China's accounting standards provide a general framework for enterprises to formulate policies to prepare for bad debts, but enterprises still have more room for operation when making them. There are still some problems in the formulation of the policy of provision for bad debts, such as strong subjectivity and low scientific nature of the major standard of individual amount, insufficient attention to portfolio impairment, neglect of the quality requirements of accounting information, neglect of the company's influence on the management of accounts receivable, and so on, in order to solve these problems, Machinery manufacturing enterprises should also make efforts in the comprehensive consideration of the influencing factors of bad debt reserve policy choice, the improvement of bad debt provision system, the improvement of enterprise receivables management system and so on.

Keywords：Machinery manufacturing industry; bad debt provision policy; J company