应收款项管理研究—基于内蒙古某某集团股份有限公司案例研究 毕业论文.doc

内蒙古财经大学双学位毕业论文 应收款项管理研究 ——基于内蒙古某某集团股份有限公司案例研究 作 者 学 院 会计学院（经济学院） 专 业 会 计 学（经济学） 年 级 2010级 学 号 1010101010 指导教师 导师职称 教 授  内 容 提 要 应收账款是企业在生产经营过程中因对外销售产品、材料、供应劳务等而应向购货或接受劳务单位收取的款项。应收账款管理是企业运营资本管理的重要组成部分，及时收回应收账款，不仅可以增强企业的短期偿债能力和营运能力，也能反映出企业在应收账款管理方面的效率。市场经济条件下，赊销是企业之间实现商品交易的重要途径，是市场上一种重要的促销手段。但随着信用销售的增加，应收账款也随之增加。若不对应收账款实施有效的控制和管理，势必会导致应收账款居高不下、坏账损失增加、管理成本增加、经营利润下降、资金周转不畅、财务风险剧增的状况，进而影响企业稳定健康发展。应收账款管理的目标是足额、按时收回账款，最小化持有应收账款的成本，最大化应收账款的收益。因此，如何加强应收账款管理，是当前企业管理者面对的重要课题。本文主要分析了内蒙古某某集团股份有限公司应收账款管理现状、可能存在的问题及产生的原因，并提出解决的对策。 关键词：应收账款 信用 应收账款管理 Abstract Accounts receivable is the enterprise in the production process for foreign sales of products, materials, labor and supply should receive money collected labor units to purchase or. Accounts receivable management is an important part of enterprise capital management, the timely recovery of accounts receivable, not only can enhance the enterprise short-term debt paying ability and operation ability, can reflect the enterprise accounts receivable management should be efficiency. Under the condition of market economy, credit is an important way to realize the commercial transactions between enterprises, is an important means of promotion on the market. But with the increase in credit sales, accounts receivable increased. If the accounts receivable control and management effectively, this will lead to high accounts receivable, increased bad debt losses, increased management costs, operating profit decline, poor cash flow, financial risk increases, affect the stable and healthy development of enterprises. The account receivable management goal is full, the timely recovery of accounts receivable, accounts receivable to minimize the holding cost, maximizing the profit of accounts receivable. There