学位论文__广州产协高分子有限公司应收账款管理研究 .docVIP

毕 业 论 文 广州产协高分子有限公司应收账款管理研究 中文摘要 在我国经济的快速成长以及市场的猛烈竞争情况下，各企业为了扩大商品销路、开并占领市场，商品的仓储费用、、增收入，不得不面向客户采，信用。企业采信用而成的债权性资产，是企业的重要。虽能给公司带来以上好处，但也要，给公司带来。如客户拖欠货款，应收账款收回难度越来越大，收不回Abstract With the rapid development of our economy and the fierce market competition, enterprises in order to stabilize their sales channels, expand the commodity market, develop and occupy the market, lower commodity warehousing costs, management costs, increase income, must face a client to use credit policy, offer credit business.However, accounts receivable has become enterprises to take credit sale and the formation of credit assets, current assets of enterprises is an important part of accounts receivable can bring more benefits, but also to pay a certain price, bring a risk.If the customer loan arrears, accounts receivable recovery more difficult, even not back etc.At present, many enterprises for accounts receivable product causing the accounts receivable turnover rate is declining, enterprise funds, or even a financial crisis and the credit crisis, further restricting the enterprises normal operation and development.Therefore, to strengthen the management of accounts receivable in enterprises is particularly important. Based on the analysis of the accounts receivable management theory, combined with the Guangzhou chanxie macromolecule limited company for the financial management of Limited by Share Ltd is actual, explore the management of enterprises accounts receivable existence main question and reason, and strengthen the study on enterprise account receivable management measures and strategies, in order to realize the maximization of enterprise value of the finance management target. Key words： Guangzhou chanxie macromolecule limited company Accounts receivable Financial management  目 录 中文摘要 I Abstract II Key words： limited company Accounts receivable Financial management II 1绪论 1 1．1?研究背景和意义 1 1．1．1问题的提出及其背景 1 1．1．2 研究的意