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河南理工大学万方科技学院本科生毕业论文 浅谈应收账款管理现状分析及对策—以A公司为例 院系名称 会计学系 姓　　名 　　号 专　　业 指导教师 年月日 关键词： Abstract The majority enterprises all are take pursue the benefit the maximization as the development targets, thus the financial control also reveals importantly.While financial management is also facing many problems emerging with the development of science and technology of the informationization of financial management or accounting reform and development, and so on, accounts receivable management is also a financial management issues.Receivables Management is not there in the beginning, it is increasingly fierce competition as Chinas market economy and implementation of commercial credit and slowly evolved.Along with enterprise wide application of credit sales, accounts receivable occupy an increasingly important position in the companys current assets. Current management of account receivable in enterprises has become a key factor restricting the development of many enterprises to survive.The account receivable took the enterprise has an item very common also important property, its safety or not is affecting enterprises available resources, the profit and loss situation, the cash current capacity directly, even is affecting enterprises development, the strength. The article first to the account receivable management meaning, the goal and the function has made the elaboration, then unified the A Corporation case to analyze the question which in the account receivable management existed, and proposed how strengthened the account receivable management measure. Key Words: account receivable management,cost,control risk 目　录 1 引言 1 1.1选题背景及意义 1 1.2文章结构 1 2 应收账款管理的概述 1 2.1 应收账款的含义 1 2.2 应收账款管理的目标 2 2.3 加强应收账款管理的必要性 2 3 A公司应收账款管理现状分析 3 3.1 A公司基本情况介绍 3 3.2 A公司应收账款现状分析 3 3.2.1 应收账款财务指标分析 3 3.2.2 应收账款账龄分析 4 3.2.3 应收账款管理业务流程分析 5 4 A公司应收账款管理存在问题分析 5 4.1社会信用体系尚未建立 5 4.2. 企业没有建立应收账款管理制度 5 4.3 没有建立健全的赊销管理制度 5 4.4 财务部门与销售部门相互沟通协作不够 5 5 针对A公司问题分析提出相应对策 6 5.1 制定合理