分析应收账款风险产生原因毕业论文模板.docVIP

摘 要 随着我国经济体制改革的深入和市场经济体制的建立，企业所有制形式和经营方向日趋多元化，企业的经营范围、经营方式与以往相比也发生了重大变化。在这种情况下，迫切需要会计制度管理体制的改革，即由主管部门制定统一会计 ……… ……… 关键字 会计制度，会计凭证，会计报表，会计处理程序 ABSTRACT Along with our country economic restructuring thorough and the Market economy system establishment, The enterprise system of ownership form and the management direction multiply day by day，Enterprises management scope and the management way with formerly compared has also had the tremendous change. In that case, the urgent demand accounting system manage the systems reformation, and namely be changed gradually by the supervisor section establish to unify the accounting system to be designed by oneself by business enterprise under the leading of the accountancy standard accounting system. The request of modern business enterprise system wants to manage science, its point is to want to establish to include laws, join together the actual circumstance of this business enterprise, and establish this system. This system is totally ten chapters, totally thirty-seven; Chapter 1 the purpose, basis to design to accounting system, basis and general standard precedes design; purpose to design to accounting system, basis and general standards proceeds design; Chapter 2 organized the organization to proceeds with the accountancy post and job the elucidation to business enterprise accountancy; Chapter 3 proceeds to accounting title name with the serial number design; Chapter 4 check to make the elucidation to accountancy; Chapter 5 provision every kind of business accountancy handle procedure did out detailed to chapter 9. KEY WORDS: The accounting system, the accounting evidence, the accounting statement, the procedure of Accountancy handle 目 录 前 言…………………………………………………………………………………………· 1 第1章 应收账款的功能和风险………………………………………………………···2 1.1应收账款的功能………………………………………………………………····2 1.2应收账款存在的风险…………………………………………………………···2 第2章 应收账款风险产生的原因…………………………………………………·····5 2.1企业自身存在问题…………………………………………………………······5 2.2应收账款管理中的问题……………………………………………………·····6 2.3内部管理问题…