国内外对应收账款的研究.docVIP

摘 要 随着经济的发展，市场供需的变化，企业为了稳定自己的经济收入、提高利润、抢占市场，就不得不向客户提供信用服务。而当下的建筑企业更加如此，为了承揽工程、加大市场占有率，就不惜在回收工程款方面做出很大的让步，不收或少收前期工程拨款，这就会导致企业产生大量的应收账款，而应收账款的产生和增加就会给企业带来风险，企业要想降低经营风险、改善财务状况、继而稳步发展，就要提高企业应收账款管理，减少应收账款的产生。 本文分析了应收账款产生的原因，加强应收账款管理的目的、意义，并根据大宇公司应收账款管理的现状、存在的问题、提出了一系列的对策，以帮助企业提高应收账款管理，较少风险，增加企业竞争力。 关键词：大宇公司；应收账款；应收账款管理；  Abstract With the development of the economy, the need of the market is changing. So the company has to provide the credit services in order to keep the economic income steady, increase profits and seize market. And so does construction enterprise. So the construction enterprises have to make a larger concession when they recover construction cost so as to get the project and to increase the share of market. They get no money or a little before the beginning of the project, so that construction enterprises produce much accounts receivable. However the producing and even increasing of accounts receivable will bring more risk to construction enterprises. If the enterprises want to break the deadlock, that is, they want to reduce business risk, make financial situation better and get stable growth, they should improve the management of accounts receivable or reduce the producing of accounts receivable. This paper analyzes the reason of the producing of accounts receivable, and the aim and the meaning of tighten up the management of accounts receivable. Based on the current situation and the problem of management of accounts receivable, thesis provides a series of strategic in order to give some help with the improvement of the management of accounts receivable. Then it can reduce risk and enhance enterprise competition. Key words: Da Yu Construction Enterprise; Accounts Receivable; Management of Accounts Receivable;  目 录 摘 要 I Abstract II 一、绪论 1 （一）选题的背景、目的及意义 1 1．选题的背景 1 2．研究的目的 1 3．研究的意义 1 （二）国内外对应收账款的研究现状 2 1．国内研究现状 2 2．国外研究现状 3 二、应收账款理论概述 4 （二）建筑企业应收账款的概念及原因 4 1.建筑企业应收账款的概念 4 2.应收账款产生的原因。 4 （二）应收账款产生的影响 5 1.容易引发财务危机 5 2.影响企业的盈利状况 5 三．大宇公司应收账款管理