定稿：2008年y财务毕业论文(应收账款的成因及控制).docxVIP

摘要企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。本文对公司应收账款管理问题进行了比较深入的研究。首先介绍了论文研究的意义、目的和总体思路；然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。关键词：企业；应收账款；管理；原因；控制AbstractEnterprises can take the cash sale and selling on two kinds of basic ways whileselling the products. Selling on credit has incomparable advantage to other settlementway in strengthening the competitive power of enterprises market, expanding sales andreducing the stock, but as to cash sale. Selling on credit must cause enterprises to hold alarge amount of account receivable. It has become one very common and importantasset possessed by enterprise. Whether it is safe or not influences available resourcesand profit and loss situations of enterprise directly. So how to manage accountreceivable of receivable of enterprises, already become the important proposition ofbusiness administration. This text proceeds researchesmanagement problem of the account receivable of the company deeply. Firstly, the　paper introduces the meaning, purpose and overall train of thought about the content.Then, analyzes the existing problem of managing the account receivable of the company,finds out the reason why the question exists, and puts forward suggestion to set upadministrative system of the account receivable in order to promote the accountreceivable controllable and manageable.Key Word:Account; receivable; Administration;Cause;Control目录摘要IAbstractII绪论11应收账款管理相关理论综述31.1应收账款的定义31.2应收账款对财务状况的影响31.3　应收账款对企业的影响41.3.1　应收账款对企业生产经营的正面影响41.3.2　应收账款对企业生产经营的负面影响52企业应收账款的成因分析72.1我国企业应收账款的现状72.2 我国企业应收账款存在的问题82.2.1企业自身防范意识淡薄82.2.2企业内控措施不健全82.2.3信用管理体系不完善92.2.4应收账款的日常管理不规范92.2.5应收账款的会计监管不到位92.3 我国企业应收账款的成因分析102.3.1商业竞争102.3.2信用机制不全面102.3.3企业内部激励约束机制不健全102.3.4企业财务监督乏力112.3.5企业管理不善112.3.6结算方式促成应收账款的形成113　企业应收账款控制的对策123.1建立日常管理制度123.1.1应收账款的事前控制123.1.2 应收账款的事中管理133.1.2应收账款的事后控制143.2建立坏账准备金制度14