广州产协高分子有限公司应收账款管理研究 毕业设计.doc

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，各企业为了脚跟能站稳从而扩大商品销路、开发并占领市场，减少商品的仓储费用、处理用度、增添收入，不得不面向客户采取信用政策，供给信用交易。然而，应收账款逐渐成为了企业采纳信用交易而构成的债权性资产，是企业流动资产的重要的构成组织。应收账款虽能给公司带来以上好处，但也要献出必定的努力，给公司带来危害。如客户拖欠货款，应收账款收回难度越来越大，以致收不回等。目前，有许多企业因应收账款居高不下造成应收账款的周转率下降、企业资金紧张，甚至陷入财务危机以及信用危机，进一步制约了企业的正常经营和发展。所以，增强企业应收账款的处理显得尤为重要。 本文在分析应收账款处理理论的根本上，联合对广州产协高分子有限公司财务管理的现实，探讨企业应收账款处理存在的主要问题以及原因，并研究增强企业应收账款管理的措施与战略，以实现企业价值最大化的财务管理目标。 关键词：广州产协高分子有限公司 应收账款 财务管理 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 t