应付账款论m文2.docVIP

目 录 企业应付账款的概述··········································1 企业应付账款含义·······································1 企业应付账款形成原因···································1 二、应付账款管理现状············································2 （一）应付账款挂账不及··········································2 （一）应付账款挂账不及·······································2 （二）应付账款未定期对账·····································2 （三）应付账款对企业的影响···································2 三、改善应付账款管理的对策······································3 （一）完善企业内部控制制度及采购审批程序·····················3 （二）完美企业信息系统，及时挂账·····························3 （三）控制制定合理的采购、付款程序，并加强库存管理···········3