学士学位论文---中小型企业应收账款的管理研究.docVIP

本科毕业论文（设计、创作） 题目： 中小型企业应收账款的管理研究 学生姓名： 侯李彤 学号： 110106372 所在院系： 工商管理系 专业： 财务管理 入学时间： 2011 年 9 月 导师姓名： 职称/学位： 讲师 导师所在单位： 安徽三联学院工商管理系 完成时间： 2013 年 5 月 安徽三联学院教务处 制  中小型企业应收账款的管理研究 摘要：随着我国市场经济的发展，尤其在中小型企业之间的商品交易大都是建立在商业信用基础上，以赊销方式实现的。然而，随着市场竞争的日益激烈，赊销业务产生的应收账款问题也日益严峻。为了确保中小型企业应收账款保质保量的收回和资金循环周转的顺利进行，加强应收账款管理成为中小型企业经营活动中日益重要的问题。 本文对应收账款的管理进行了比较深入的研究。首先介绍了论文研究的背景和意义，其次阐明了应收账款管理的含义、特点等。然后对中小企业应收账款管理存在的问题做出剖析，找出了存在的原因，并提出了适合其应收账款管理系统的建议和策略。通过完善应收账款的管理机制，这对降低中小企业财务风险，提高经济效益具有重要的现实意义。 关键词：应收账款管理；原因 ；控制 Abstract：With the development of market economy in China, especially in small and medium-sized enterprise between most commodities trading is built on the basis of commercial credit, using credit this way realization. However, the market competition is becoming increasingly intense，the small and medium-sized enterprise because of credit business between arising from the accounts receivable issues are becoming increasingly serious. In order to ensure that the small and medium-sized enterprise accounts receivable quality and quantity of recovery and capital circulation flow smoothly, strengthen the accounts receivable management become small and medium-sized enterprise management activities more and more important problem. In this paper make a deep research for the accounts receivable management. The paper firstly introduces the research background and significance. Secondly illustrates the management of accounts receivable meaning, goal and significance. And then to small and medium-sized enterprise receivables management problems make analysis, find out the existing reasons, and put forward the suitable suggestions and strategies for small and medium-sized enterprise receivables management system by these in order to promote to the accounts receivable control and management. Through