台商中國應收帳款之研究

The Study of Accounts Receivable for Taiwanese Businessmen in China

李政穎(Cheng-Ying Lee)

指導教授 ： 黃俊堯

國立臺灣大學/管理學院/商學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.02639

摘要

隨著中國內銷市場的蓬勃發展，許多廠商都覬覦龐大的內銷商機，2011年3月中國政府通過的「十二五規劃」(2011-2015)，工作重點內容再次提及擴大內需，內銷市場的前景持續看好。但是經營內銷市場並不容易，外資企業進軍內銷市場遭遇許多困難，最重要的關鍵在於對中國市場特殊文化制度的不了解，若不能轉變過去思維，往往只能鎩羽而歸。

大陸內銷市場的經營策略議題涵蓋範圍極廣，其中應收帳款的收款問題更是時有所聞，坊間文獻偏向廣泛的論述，缺乏嚴謹且有系統的研究，也缺少站在廠商角度看此一實務上常見的問題。為提供有意進軍內銷市場廠商關於帳款收付問題更深入的認識，本研究訪談了六位台商，針對應收帳款產生的前因後果、解決方法，做一個全面性的探究。研究結果發現，應收帳款收回困難原因如下：總體經濟情勢放緩，廠商資金鏈受衝擊；企業及產品缺乏競爭力或是盲目生產；只求刺激銷售，缺乏風險防範意識；中國商業誠信不足，廠商不把企業長期經營視為理所當然；中國商業制度建立未臻成熟、人治色彩濃厚；中國借貸利率高，投機風氣盛行；中國幅員廣闊，人員催帳成本高。

解決應收帳款收付問題的方式為重視客戶徵信工作，做好實地調查工作；使用分階段收款方式，降低客戶倒帳的衝擊；緊迫盯人及柔性訴求的催款技巧。另外，外資企業在中國打訴訟官司難度大，且代表未來不打算跟對方生意往來，通常是不得已採取的手段。最後，若客戶屬於正當經營，或者是政府單位沒有倒閉疑慮，那麼維持供貨將積欠貨款賺回來，是處理應收帳款最不容易卻也報酬最高的作法。

關鍵字

應收帳款 ； 通路衝突 ； 中國內銷市場

並列摘要

With China's booming domestic market, many manufacturers are coveted by huge domestic opportunities. In March 2011, the Chinese government released the "Twelfth Five-Year Plan" (2011-2015), referred to the contents of expanding domestic demand again, domestic market outlook remains positive. However, operating business in China domestic market is not easy, foreign-capital enterprises encounter difficulties, mostly because they do not understand China’s special cultural system.

There are many management issues about Chinese domestic market, particularly accounts receivable collection issue is a tricky problem, but literature lack systematic research and perspective from firm. To provide better understanding of the problem, this study interviewed six Taiwanese businessmen regarding the case of accounts receivable by cause, effect and solution. The results show why accounts receivable collection so difficult for the following reasons: slowdown in macro-economic environment lead to cash flow impact; enterprises and products are uncompetitive or blind production; the lack of awareness of risk prevention; lack of business integrity in China; business system is immature in China; Chinese high lending rates, speculation is rampant; China is a vast country and personnel collection result in high cost.

The ways of solving accounts collection issue include: pay attention to customer credit check and due diligence; use progress payment to lower the impact of bad debt; use tight and flexible collection skills. In addition, it’s difficult for foreign-capital enterprises to file a lawsuit, which is usually a last resort. Finally, if the customer carry on proper business, or customer are government units with no doubt to dead loan, then maintain the supply relation to earn back the money is a not easy but the highest return way to deal with accounts collection solving.

並列關鍵字

accounts receivable ； channel conflict ； china domestic market

參考文獻

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