应收账款的管理—以郑州优士科技有限公司为例详解.doc

河南理工大学万方科技学院本科生毕业论文 应收账款的管理—以郑州优士科技有限公司为例 院系名称 会计学系 姓　　名 　　号 专　　业 指导教师 年月日关键词： Abstract With the continuous development of market economy, the competition between enterprises, in order to in an impregnable position in the competition, some enterprises to the customer credit business are put forward. Accounts receivable management is very important, it directly affect the enterprise capital turnover and economic benefits; Accounts receivable management, will make the enterprise funds shortage, increase the risk of the enterprise cost, have influence on the development of enterprises. In order to guarantee the normal conduct of business activities, improve enterprise economic benefits, it is necessary to study and explore the management of accounts receivable. For an enterprise, accounts receivable is an important part of enterprise assets, its existence is to contain a certain risk, enterprises on the one hand, want to use it to promote sales, the expanded sale income, enhancement competitive ability, and also hope to avoid due to the existence of accounts receivable brings to the enterprise capital turnover difficult, etc. To solve the problem of good this opposition and unification, we must build to strengthen the management of accounts receivable, to reduce the risk, the risk produced against them, before it was time to generate after the first determination to take reasonable avoid the risk. This paper first introduces the theory of accounts receivable, take the example of China science and technology company of zhengzhouyoushi comprehensive analysis at present on the problems existing in the management of account receivable, and to strengthen the construction of credibility and help enterprises to better improve and accounts receivable management, improve the economic benefit and better constructive Suggestions are put forward. Key Words: Accounts receivable , Accounts Receivable Management , Credit Policy 目　录 1引言 1 1.1研究的背景 1 1.