应收账款大学优秀毕业论文
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Kຫໍສະໝຸດ Baiduywords:Account receivable;Account receivable management;CreditPolicy
前 言
企业应收账款的存在，对企业来说是一把双刃剑。它具有扩大销售，减少库存，提高市场竞争能力的功效。同时，它又具有降低资金使用效率，夸大企业经营成果，加速现金流出，缩短经营周期的弊端。所以企业应通过以上一系列的对策加强应收账款的管理。
关键词：应收账款；应收账款管理；信用政策
Abstract
Enterprises can take the cash sale and selling on two kinds of basic ways whileselling the products. Selling on credit has incomparable advantage to other settlement way in strengthening the competitive power of enterprise's market,expanding sales and reducing the stock,but as to cash sale.Selling on credit must cause enterprises to hold a large amount of account receivable. It has become one very common and important asset possessed by enterprise. Whether it is safe or not influences available resources and profit and loss situations of enterprise directly. So how to manage account receivable of receivable of enterprises, already become the important proposition of business administration.However, the credit policy for receivable account has resulted in a large amount of overdue receivable account lasting long time to some enterprises because of those reasons inside and outside enterprises.
This text proceeds fromACompany's actualconditions,researches management problem of the account receivable of the company deeply.I find there are a lot of problems in the management of the account receivable in this enterprise; It lacks strict credit-assessing system and risk intention; The process of account receivable management is too tedious, and the responsibility is not obvious; The communication between departments is not convenient; The policy of charging accounts is not perfect.Then,analyzes the existing problem of managing the account receivable of the company,finds out the reason why the question exists, and puts forward suggestion to set up administrative system of the account receivable in order to promote the account receivable controllable and manageable.
本文从A公司实际情况出发，对公司应收账款管理问题进行了比较深入的研究。发现企业在应收账款的管理中存在很多问题：普遍有缺乏严格的信用评估制度和风险意识；应收账款管理过程烦琐，责任不明；部门之间沟通不利；收账政策不完善等。然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。
随着我国市场经济迅猛发展，赊销作为企业促销的重要手段之一，它对企业产品的销售工作起到了很大的促进作用。但是值得注意的是企业应收账款拖欠问题却十分严重。企业之间相互拖欠款项，造成企业资金的严重短缺，给企业的再生产带来了极大的不便，同时也严重制约了企业的发展现在应收账款的数目往往较多，金额较大，增加了企业经营上的风险，企业欠款者越来越多，账款回收的难度也越来越大。因此，企业必须加强应收账款的管理，正确衡量信用成本和信用风险，合理确定信用政策，及时收回账款。
编号（学号）：
毕 业 论 文
（届本科）
题 目：企业应收账款管理问题研究
摘 要
企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。加强应收账款的管理，首先要了解应收账款产生的原因，其次要找出管理的重点，明确管理的目标，然后才可能进行有效的管理。
前 言
企业应收账款的存在，对企业来说是一把双刃剑。它具有扩大销售，减少库存，提高市场竞争能力的功效。同时，它又具有降低资金使用效率，夸大企业经营成果，加速现金流出，缩短经营周期的弊端。所以企业应通过以上一系列的对策加强应收账款的管理。
关键词：应收账款；应收账款管理；信用政策
Abstract
Enterprises can take the cash sale and selling on two kinds of basic ways whileselling the products. Selling on credit has incomparable advantage to other settlement way in strengthening the competitive power of enterprise's market,expanding sales and reducing the stock,but as to cash sale.Selling on credit must cause enterprises to hold a large amount of account receivable. It has become one very common and important asset possessed by enterprise. Whether it is safe or not influences available resources and profit and loss situations of enterprise directly. So how to manage account receivable of receivable of enterprises, already become the important proposition of business administration.However, the credit policy for receivable account has resulted in a large amount of overdue receivable account lasting long time to some enterprises because of those reasons inside and outside enterprises.
This text proceeds fromACompany's actualconditions,researches management problem of the account receivable of the company deeply.I find there are a lot of problems in the management of the account receivable in this enterprise; It lacks strict credit-assessing system and risk intention; The process of account receivable management is too tedious, and the responsibility is not obvious; The communication between departments is not convenient; The policy of charging accounts is not perfect.Then,analyzes the existing problem of managing the account receivable of the company,finds out the reason why the question exists, and puts forward suggestion to set up administrative system of the account receivable in order to promote the account receivable controllable and manageable.
本文从A公司实际情况出发，对公司应收账款管理问题进行了比较深入的研究。发现企业在应收账款的管理中存在很多问题：普遍有缺乏严格的信用评估制度和风险意识；应收账款管理过程烦琐，责任不明；部门之间沟通不利；收账政策不完善等。然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。
随着我国市场经济迅猛发展，赊销作为企业促销的重要手段之一，它对企业产品的销售工作起到了很大的促进作用。但是值得注意的是企业应收账款拖欠问题却十分严重。企业之间相互拖欠款项，造成企业资金的严重短缺，给企业的再生产带来了极大的不便，同时也严重制约了企业的发展现在应收账款的数目往往较多，金额较大，增加了企业经营上的风险，企业欠款者越来越多，账款回收的难度也越来越大。因此，企业必须加强应收账款的管理，正确衡量信用成本和信用风险，合理确定信用政策，及时收回账款。
编号（学号）：
毕 业 论 文
（届本科）
题 目：企业应收账款管理问题研究
摘 要
企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。加强应收账款的管理，首先要了解应收账款产生的原因，其次要找出管理的重点，明确管理的目标，然后才可能进行有效的管理。