新华书店应收账款管理研究_本科毕业论文.doc

摘 要 应收账款是企业资产中重要的组成部分，它影响着企业内部的现金流量和偿债能力等有关的财务指标。随着市场经济日益完善，企业为了提高自己的销售额和利润，都会采用赊销的方式向客户推销自己的产品，应收账款随之出现。应收账款占企业资产的比例过高会削弱企业资产的速动性和流动性, 从而降低了企业的偿债能力, 加大了企业的经营风险。许多企业因未对应收账款采取有效的管理和控制,使企业现金流出现问题甚至陷入财务危机。 本文以马鞍山新华书店有限公司为例，通过其分析、账龄分析和增长速度分析，发现新华书店存在应收账款总量居高不下，呆账、坏账比重过大，事后处理，前清后欠和职责设定不合理，收账效率低下的现象，分析出现此些问题的原因，主要是企业对应收账款的风险认识的程度不同、企业内部应收账款管理制度不完善、对应收账款分析和跟踪力度不够，ERP系统存在的局限性，并对于这种种的问题提出解决措施。 关键词: 应收账款 信用政策 信用管理 Abstract Accounts receivable is an important part of enterprise assets, which affects the enterprise internal cash flow, debt paying ability and related financial indicators. With the increasingly perfect market economy, enterprises will adopt the way of selling on credit to customers to promote their products, accounts receivable arise. High proportion of accounts receivable accounts of enterprise assets can weaken the enterprise assets’ quick acting and high liquidity, which reduces the enterprises solvency, then increased the enterprise the management risk. Because of the lack of effective control and management for the accounts receivable, many enterprises have the trouble of cash drain or even financial crisis. This thesis will take Maanshan Xinhua Bookstore Co. Ltd. as illustration. With the analyzing of its aging and growth rate, I notice that the book store has many problems: the total amount of accounts receivable remains high, the high proportion of bad debt, inappropriate rules of duty and the low efficiency of collecting accounts. The different understandings of the risk of accounts receivable, inadequate institutions, weak tracking and the limitation of the ERP system are the mainly causes for the problems. I also propose some solutions for these problems in my thesis. Keywords: accounts receivable credit policy credit management 目 录 1 绪论 1 1.1研究背景 1 1.2 研究意义 1 1.3 研究内容 1 2 应收账款概述 1 2.1 应收账款概念 2 2.2应收账款形成原因 2 2.2.1商业竞争 2 2.2.2 时间差 2 2.2.3 企业自身的问题 2 2.3 应收账款的有利影响 2 2.3.1 增加销售收入，扩大市场占有率 2 2.3.2 减少存货，降低成本 3 2.4应收账款的不利影响 3 2.4.1 形成坏账、呆账，造成损失 3 2.4