天慧源公司应收账款管理存在的问题与对策研究.doc

天慧源公司应收账款管理存在的问题与对策研究  摘 要  应收账款是企业因销售商品、产品、材料、提供劳务等业务，应向客户收取的 款项，是企业拥有的在未来期间向对方收取货币资金或其他等价物的权利。在财务 管理中，应收账款管理列为企业流动资产管理的重点。应收账款管理的好坏，直接 关乎企业的资金安全，进而影响企业的经营安全。企业必须充分重视其管理研究和 管理健全。本文通过对天慧源公司近三年应收账款情况和其应收账款所面临的风险 进行全面系统的分析，找到其应收账款管理中所存在的问题是：缺乏专门的信用管 理部门和专业信用管理人员，缺乏信用政策，信用风险管理严重滞后，忽视社会信 用，盲目依赖合同控制，应收账款内控制度不完善，日常管理松散等问题，并提出 了包括建立“事前、事中、事后”三环节的控制程序，树立“责任人”制度、制定 具体绝对及相对考核指标等各项措施，以弥补天慧源公司应收账款管理方法存在的 漏洞，这些对天慧源公司应收账款管理的改善方法，希望对同类公司也有所帮助。  关键词：天慧源公司，应收账款，问题分析及研究，改进办法  I 天慧源公司应收账款管理存在的问题与对策研究  Abstract Accounts receivable is enterprise in the sales of goods and products, materials, provides labor service, should for charging customers of mo ney, is the right that enterprises have to charging money or other equivalent from other enterprises in financial management in the future periods. In the financial management, accounts receivable management is the key in enter prises current asset management. The management currents of accounts receivable, directly affects the safety of enterprise fund and the management security of the enterprise .Enterprise must fully value the research of and the complete of management. Based on the source of the company nearly three years Tianhui accounts receivable and its accounts receivable risks faced by the comprehensive and systematic analysis, to find the accounts receivable management problems that exist in the lack of specialized credit management and professional credit management, lack of credit policies, credit risk management is seriously lagging behind, ignoring the social credit, blindly rely on the contract control, accounts receivable, internal control system is imperfect, daily management issues such as loose ,ect. And proposed including the establishment of a befo re, during, and afterwards the three links of the control program, establish a respon