企业应收账款管理和应用的研究研究报告.doc

诚信申明 本人申明： 我所呈交的本科毕业设计（论文）是本人在导师指导下对四年专业知识而进行的研究工作及全面的总结。尽我所知，除了文中特别加以标注和致谢中所罗列的内容以外，论文中创新处不包含其他人已经发表或撰写过的研究成果，也不包含为获得北京化工大学或其它教育机构的学位或证书而已经使用过的材料。与我一同完成毕业设计（论文）的同学对本课题所做的任何贡献均已在文中做了明确的说明并表示了谢意。 若有不实之处，本人承担一切相关责任。 本人签名： 年 月 日  企业应收账款管理和应用的研究 ——以XXX有限公司为例 XXX 会计学专业 会计10级28班 学号100330848 指导教师 XXX副教授、XXX峰讲师 摘 要 应收账款是企业资产构成的重要组成部分同时也是企业营运资金管理的重要环节，在竞争激烈的市场经济中，企业为了自我生存和发展，采用赊销手段来扩大产品的销售规模和市场的占有份额，但赊销也使企业的应收账款金额迅速增大，不良资产增加，使企业的流动资金减少，费用支出增大，经营风险增加不合理的应收账款也会使营业周期延长，影响企业资金循环，使大量的流动资金沉淀在非生产环节上，致使企业现金短缺，加大了企业的财务风险，严重影响企业正常的生产经营。正确运用赊销，加强应收账款的管理显得非常重要文试图分析企业应收账款的问题根源所在应收账款，应收账款管理提出合理化的建议和措施，有效的加强企业管理，从而降低企业的风险应收账款Research and application of the management of the account receivable of enterprises should be —— Rongda in Hebei livestock Co. Ltd as an example Abstract Accounts receivable is an important part of corporate assets also constitute an important part of corporate working capital management , in a competitive market economy, enterprises in order to self-survival and development, and the use of credit means to expand product sales volume and market share share, but also credit amounts receivable enterprises increased rapidly , increasing non-performing assets , to enable enterprises to reduce liquidity , increased expenses , increased business risk , but also make unreasonable receivables turnover cycle extension impact of enterprise funds circulation, so a lot of liquidity deposited on non-production areas, resulting in a cash shortage enterprises , increasing the financial risk seriously affected the normal production operations. Proper use of credit, to strengthen the management of accounts receivable is very important , this paper attempts to analyze the root cause of the problem lies Enterprise accounts receivable , accounts receivable management discussed the necessity of reporting the existence of a