工学院财务管理相关论文..doc

毕 业 论 文 应收账款管理的研究 ——以中信国安为例 专 业 财 务 管 理 学生姓名 班 级 学 号 指导教师 　 　 完成日期 二零一二年六月 应收账款管理的研究——以中信国安为例 摘 要：应收账款是企业的一项短期债权资产，是企业流动资产的一个重要项目，直接影响着企业营运资金的周转和经济效益。应收账款的快速增长扩大了销售，给企业带来了利润，同时也带来了风险，做好企业应收账款管理，才能加快企业资金周转，提高资金利用率，增加企业活力与效益，才能规避风险，促使企业做大做强。应收账款管理虽然只是销售流程中的一个环节，但它所涉及的管理内容却很复杂，涵盖了销售流程及事前客户信用风险的调查、评估，事中合同签订、发货、开票，事后跟踪、追索货款全过程，贯穿了销售流程中的合同管理、货物管理、发票管理等其他流程，是销售流程的主髓。 本文从应收账款管理的理论入手，分析了应收账款管理的现状以及对企业的影响，着重阐述了应收账款的管理和控制。通过对应收账款管理存在的问题的分析，进一步阐述了对逾期应收账款的处理以及融资措施，又以具体公司为例，对一具体案例进行分析，说明应收账款管理实务中的一些具体问题以及解决问题的措施，最后对全文做出归纳性总结。 关键词：应收账款管理；收款风险；内部管理；措施 The management of accounts receivable ——a case study of CITIC Guoan as an example Abstract：Accounts receivable of the enterprise is a short-term credit assets, is one of the important projects of the enterprise current assets, and directly affect the enterprise working capital turnover and economic benefits. the rapid growth of the Accounts receivable expanded the sales, to bring enterprise profit, but it also brings risks, make enterprise receivables management, can speed up the enterprise fund turnover and improve the utilization rate of capital, increase the enterprise vitality and benefit, to avoid risk, promote the enterprise bigger and stronger. Accounts receivable management though just a link in the sales process, but it involves the management content is very complex, covering the sales process and advance the customer credit risk investigation, assessment, things in the contract, delivery, billing, payment tracking, tracing the whole process, through the sales process of contract management, goods management, invoice management and other processes, is the main sales process pulp. This article from the management of accounts receivable of theory, analyzed the status of accounts receivable management and the influence on the enterprise, expounds the management and control of accounts receivable. T