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毕业设计（论文） 题目：浅析*****公司的应收账款管理 Title：A Brief Analysis of the Receivable Accounts Management in *** Corp. 院 系 ：经济与管理学院 专 业 ：会计学 班 级 ：070712 学生姓名 ：***** 指导教师 ：***** 二〇一一年六月 摘 要 在市场经济条件下，存在着激烈的市场竞争企业为了抢先占领市场、扩大销售可能采取赊销方式增加销售收入，致使形成应收账款，因此对其管理的好坏直接影响到企业营运资金的周转和经济效益。ABSTRACT Intense market competition exists under the circumstances of the market economy. Enterprises may run credit sales in order to take the leading position and expand its market, which may result in accounts receivable and even form chain debts that cant be retrieved. This not only increases the operating costs, but also affects the reproduction ability of enterprises. In conclusion, the management of enterprises has direct influences on the enterprises operating capital turnover and economic benefits. There is a fever of credit sales in pesticide industry, it becomes an urgent affair on how to take back receivable accounts and decrease the loss caused by bad loans. *******Co., LTD is a pesticide industry, problems like weak risk awareness, large-scale credit sales; undemanding management and control within the enterprise; inappropriate sales of overstock; and bad job in managing receivable accounts exist in the management of receivable accounts. To solve the problems above, this paper put forward the following feasible suggestions and countermeasures to help managing receivable accounts and promote economic benefits. The enterprise should strengthen its development in science, technology and research, build the consciousness of capital risk prevention, perfect the daily management of receivable accounts, and enhance the control of receivable accounts inside the enterprise. Keywords：account receivable management; Pesticide industry；Risk prevention；Internal control 目 录 绪论 1 一、*****公司简介 1 二、农药行业特点分析 3 1．基本特点： 3 2．农药行业“赊销成风” 3 三、*****公司应收账款管理现状 3 （一）应收账款占销售收入的比重大 3 （二）应收账款周转率低，坏账损失巨大 4 （三）应收账款占流动资产比重大，流动资产周转率低 4 （四）应收账款的账龄长，增加坏账风险 5 四、*****公司应收账款管理存在的问题及原因分析 5 （一）企业风