应收账款毕业设计

应收账款毕业设计

【篇一：应收账款毕业设计】

本科毕业设计（论文）

题目：浅谈企业应收账款管理存在的问题与解

决办法

教学单位：经济管理一系

专业：会计学

学号：姓名：

指导教师：

2013年5月

摘要

目前，在市场经济迅猛发展、市场竞争日益激烈的形势下，企业为

了自我生存和发展，采用赊销手段来扩大产品的销售量和市场占有率，减少库存、降低存货风险管理开支，从而提高存货周转率，节

省相关成本费用，以此保证企业经营活动的正常进行，提高企业的

经济效益。但赊销也使得企业的应收账款金额迅速增大，不良资产

增加，相应地使企业的流动资金减少,费用支出增大，经营风险增加，并产生呆账风险。因此，正确应用赊销决策、建立合理的信用政策、加强应收账款的管理是非常重要的。

本篇论文是通过对企业在应收账款管理方面存在的问题进行分析研究，从而找出解决办法。在内容结构上共包括四大部分：第一章论

述企业应收账款的研究背景、意义、国内外相关研究分析、研究内

容及方法；第二章概述企业应收账款；第三章详述企业应收账款管

理中存在的问题及问题存在的原因；第四章提出解决企业应收账款

管理的对策。最后，概括总结企业应收账款管理中应重视的环节及

解决策略。

关键字：应收账款管理、赊销决策、信用政策

西京学院本科毕业设计（论文）

abstract

at present, in the rapid development of market economy, the market increasingly competitive situation, enterprises to

survive and development, uses the credit sales means to expand product sales and market share, reduce inventory, reduce inventory risk management costs, improve inventory turnover, sav

e cost, to ensure the normal conduct o

f business activities, improve enterprise economic benefits. but credit also makes the enterprise accounts receivable amount increases quickly, the bad assets increase, accordingly reduce enterprises cash flow, cost increase, management risk increase, and generate bad debt risk. as a result, the correct application of credit decision-making, establish a reasonable credit policy, it is very important to strengthen the management of accounts receivable.

this paper is based on the enterprise the analysis of existing problems in the accounts receivable management research, to find out a solution. on the content structure has included four parts: the first chapter discusses the research background and significance of enterprise accounts receivable, analysis of relevant research at home and abroad, research contents and methods; the second chapter overview of enterprise accounts receivable; in the third chapter detailed enterprise accounts receivable management problems and the cause of the problem; the fourth chapter put forward to solve the problem of enterprise accounts receivable management. finally, summarized enterprise accounts receivable management should pay attention to the link, and the solving strategies.

key words: accounts receivable management, credit decision, credit policy

西京学院本科毕业设计（论文）

目录

1 绪论........................................................................................................ .. (4)

1.1 研究背

景 ....................................................................................................... (4)

1.2 研究意

义 ....................................................................................................... (4)

1.3 国内外相关研究分

析 ....................................................................................................... . (4)