公司应收账款的管理研究.docVIP

公司应收账款的管理研究 摘要 在今天这个竞争激烈的市场中，企业为扩大销售，赊销是一种重要的方式。而应收账款的产生使得企业经营存在着风险。应收账款作为企业的一项资产，数额过大会造成利润虚增。该项资产的收回与否、收回时间的长短，会对企业的经营成果及扩大再生产等造成重要影响。企业通过大量的应收账款，从一定程度上解决了销量不足的问题，从而也达到了扩大市场份额的目的，但如果应收账款管理不善，却可能会带来坏账损失、资金成本和管理成本增加等风险如何监控应收账款发生、如何有效规避应收账款风险将企业风险降到最低，防患于未然，加强现代企业应收账款风险的防范措施具有重要的实际意义。 应收账款；风险；赊销esearch on Account Receivable Management of Shen Yang Tai Hao Abstract In todays competitive market, to expand sales, enterprises choose to sell on credit and this kind of selling products is an important way. But the production of accounts receivable have made operating of enterprises presenting risks. Accounts receivable as an asset of enterprises, a large amount of profit can be caused by overloading. The recovery of the assets or the length of time, or recovery of enterprises and expanding reproduction and operating results in an important effect. The enterprise through the large number of accounts receivable, which solve the problem of insufficient sales, thus reaching the goal that enlarges market share, but if the poor accounts receivable management, it may bring about bad debt losses, capital cost and management cost increases the risk, how to monitor accounts receivable, how to effectively avoid stress accounts receivable risk,to reduce the enterprise risk to the minimum, prevention rather than cure, there are significant meaning to strengthen the accounts receivable risk prevention measures of modern enterprise. This article mainly introduced the ShenYang TaiHao Power Company limited and accounts receivable in the accounts receivable on existing problems. The first part firstly introduces research the purpose and significance of the account receivable, accounts receivable existence of risk and performance. The second part of ShenYang TaiHao introduced the basic situation of electric power company limited and financial conditions and present situation of account receivable. The fourth part found ShenYang TaiHao Power Company limited reasons. Finally the fifth part puts