企业应收账款管理分析——以济南轻骑摩托车股份有限公司为例.docVIP

企业应收账款管理分析——以济南轻骑摩托车股份有限公司为例 摘 要 随着市场经济的不断发展，各企业之间的竞争日趋激烈，企业商业信用的扩展使得企业之间的商品销售、劳务提供大都建立在商业信用基础上，以赊销方式实现的，这就导致大中小各种企业的应收账款比例不断增大。目前国内企业对应收账款管理项目还没有足够的重视，相关信用政策的制定不完善和执行不规范，导致应收账款质量低下，回收程度偏低，而应收账款的增加和质量的降低必然导致其中一部分应收账款的呆账坏账的产生，这些应收账款的沉淀，使企业资金的利用效果降低，降低了企业的资产质量，严重影响了企业资金的流转和经济的正常运行。 本文利用财务管理管理的相关理论和学者的研究成果，结合分析我国企业应收账款管理存在的问题，借鉴国内外经验教训，提出完善企业应收账款管理的对策建议，以增加企业的竞争力，提高企业经济收益。又以济南轻骑摩托车股份有限公司为例，进行案例分析，对应收账款管理中的具体问题进行分析，并提出解决方案，最后对全文进行总结。 关键词：赊销 应收账款管理 Management of enterprises account receivable analysis ——a case study of Jinan qingqi motorcycle company limited Abstract With the development of market economy, increasingly fierce competition between enterprises, enterprises commercial credit enterprise between merchandise sales, provision of services are established on the basis of commercial credit, ways to credit, which led to a large proportion of small and medium enterprises accounts receivable grows. Currently domestic enterprise corresponds to accounts receivable paragraph management project also no enough of attention, related credit policy of developed not perfect and Executive not specification, led to should accounts receivable paragraph quality low, recycling degree partial low, and should accounts receivable paragraph of increased and quality of reduced necessarily led to which part should accounts receivable paragraph of NPL bad of produces, these should accounts receivable paragraph of precipitation, makes enterprise funds of uses effect reduced, reduced has enterprise of assets quality, serious effects has enterprise funds of circulation and economic of normal run. This paper related to financial management, management theory and academic research, combined with problems in the analysis of Chinese enterprise accounts receivable management, drawing on lessons learned at home and abroad, put forward a sound enterprise accounts receivable management proposals to increase the competitiveness of enterprises, improve enterprises economic benefits. Th