公司应收账款管理的现状及存在的问题原因分析及建设与对策.doc

摘要 目前，市场竞争日益激烈，企业间信用业务广泛推行，因此，应收账款在当今的市场环境中是不可避免的。应收账款是企业未来现金流的保证，其流动性的强弱直接影响企业的资金周转和经营业绩，如何做好应收账款的管理已成为企业发展的命脉。然而，当前大部分企业缺乏科学有效的应收账款管理制度，对应收账款管理方式比较单一，风险意识薄弱，导致应收账款的规模逐渐增加，使企业陷入财务危机，影响扩大再生产，严重威胁企业的正常生产经营活动。 本文针对所要研究公司的应收账款管理存在的问题，分析了其形成原因，并提出了加强应收账款管理的建议和对策，以使企业加强应收账款的科学管理。将应收账款水平控制在合理的范围内，加快资金循环，降低坏账损失，避免经营风险，提高经济效益，增强企业竞争力。 关键词：应收账款 赊销 逾期 内部控制 对策 Abstract At present, the market is increasingly competitive, and enterprises wide implementation of the credit business, therefore, accounts receivable in the current market environment is inevitable. Accounts receivable is a guarantee of future cash flow, and its mobility has a direct impact on the fund turnover and operating results, so how to do a good job in the management of accounts receivable has become the lifeline of enterprise development. However, most enterprises in the current are lack of scientific and effective accounts receivable management system, and the way of accounts receivable management is single, what’s more, enterprise’s risk awareness is weak and the size of accounts receivable is resulted in a gradual increase, so that enterprises are involved in financial crises and it has an impact on expanded reproduction and a serious threat to the normal production and operation activities. This article works on the company’s accounts receivable management problems, an analysis of its causes, and brings up the suggestion and the measures of strengthening the management of accounts receivable to enable enterprise to strengthen the scientific management of accounts receivable. So that, the level of accounts receivable is controlled within reasonable limits, to speed up the flow of funds, reduce bad debt loss, avoid operational risks, improve economic efficiency, and improve the competitiveness of enterprise. Key words: accounts receivable credit overdue internal control countermeasures 目录 1引言 1 1.1研究目的及意义 1 1.2国内外发展状况及研究综述 1 1.3研究思路与方法 3 2应收账款管理的理论基础 4 2.1应收账款的定义 4 2.2应收账款的作用及意义 4 2.3应收账款形