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陕西科技大学
毕业生毕业论文
题目 论应收账款存在的问题及解决对策
作者姓名 温 渊
指导老师 杨君岐 Concerning The Accounts Receivable Problems And Solutions Of
Abstract
Along with market competition becomes increasingly fierce, the enterprise of mine about their own market, started to use commercial credit began to credit sales, accounts receivable also arises at the historic moment. Accounts receivable is the enterprise have a very important assets, it is the perfect management directly influences the development of the enterprise. To strengthen enterprise receivables management, establish accounts receivable defense mechanism is very important. Accounts receivable to deal with trade discount cash discount, the management, and exceed the time limit of the management of accounts receivable and the loss of bad management, are accounts receivable management basic problems of the deal. This paper analyzes the problems existing in the accounts receivable are summarized, then analyzes the accounts receivable management are the cause of the problem, and finally proposes the solution accounts receivable of the existing problems related countermeasures.
Key Words: Management problems; Cause analysis; countermeasures
目 录
引 言…………………………………………………………………………………1
1. 应收账款概述………………………………………………………………1
1.1应收账款的概念……………………………………………………………1
1.2应收账款的特点……………………………………………………………1
1.2.1等值性……………………………………………………………2
1.2.2回收性……………………………………………………………2
1.2.3期限性……………………………………………………………2
1.2.4风险性……………………………………………………………2
1.3应收账款的功能……………………………………………………………2
1.3.1增加产品销售的功能……………………………………………………2
1.3.2减少企业存货的功能………………………………………………………3
2. 应收账款管理中存在的问题………………………………………………………3
2.1 在赊销前存在的问题………………………………………………………3
2.2 企业内部控制的不健全导致应收账款催收不力……………………………3
2.3 基础的合同管理存在问题……………………………………………………4
3. 企业应收账款管理存在问题的原因分析……………………………………………4
3.1 应收账款长期挂账……………………………………………………………4
3.2 人为调整应收账款，控制企业利润………………………………………5
3.3 利用应收账款，私设小金库………………………………………………5
3.4虚列应收账款，虚增销售收入…
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