中厂镇砖厂应收账款管理对策研究 毕业论文.docxVIP

中厂镇砖厂应收账款管理对策研究 摘 要随着经济的不断发展,企业的安全持续经营发展显得尤为重要。近几年，我国企业应收账款总量逐年递增，形成呆账坏账的情况日益严重和企业周转资金不足。企业之间相互拖欠货款，造成逾期应收账款居高不下，已成为经济运行中的一大顽症。企业坏账和及未做账务处理的情况普遍存在，企业在赊销产品时货款不能同时收回，而企业又没有及时采取行之有效的措施，长次以往影响流动资金的运转，货币资金大量短缺，可以说部分企业已存在严重的应收账款危机。目前,有许多企业因未对应收账款采取有效的控制,导致企业资金紧张,甚至陷入财务危机。为此,对企业应收账款的管理研究已迫在眉睫。关键词：应收账款；信用政策；偿付能力；坏账；管理AbstractWith the continuous economic development, enterprise development continuing operations of the security it is particularly important. In recent years, Chinas total enterprises accounts receivable increased year by year, the formation of bad debts bad debts of the increasingly serious shortage of working capital and enterprise. Between enterprises owed money, resulting in overdue accounts receivable remains high, in the economy has become a major disease. Business and bad debts declined and deal with the situation prevailing accounts, credit products enterprises in the purchase price can not be recovered, and enterprises have not taken effective measures in time, long past the liquidity impact of the operation, the money shortage, It can be said that some enterprises have serious crisis of accounts receivable.At present, there are not many companies due to accounts receivable to take effective control, leading to tension enterprise funds, or even a financial crisis. To this end, the enterprise accounts receivable management studies is urgent. Key words: Accounts receivable; credit policy; Solvency；bad debts；Management引言61.应收账款的相关理论概述81.1应收账款的概念81.3应收账款的形成原因101.3.1企业内部的原因101.3.2企业外部的原因111.4应收账款管理的涵义、目标及必要性111.4.1应收账款管理的涵义111.4.2应收账款管理的目标121.4.3应收账款管理的必要性122.砖厂的应收账款现状132.1砖厂简介132.2砖厂的应收账款状况142.3.砖厂应收账款形成的原因142.3.1 外部原因142.3.2 内部原因163.砖厂的应收账款问题分析163.1 资金使用效率降低163.2 收入虚增183.3 坏账逐年增多193.4 应收账款周转率过低193.6 资产负债率过高204. 砖厂的应收账款管理对策研究214.1 对应收账款进行追踪214.2 做好应收账款的账龄分析214.3 建立完善的应收账款管理体制224.4加强对应收账款的日常管理244.5 运用法律手段维护合法权益255 结论25参 考 文 献27致 谢28引言提到应收账款，就不可能不谈债。对企业来讲，会计借方账上所列的应收账款就是客户所欠的债。因此，应收账款具有债权的全部特征，且可以转让。本文主要是针对企业所发生的应收账款所形成的债权进行论述，同时对其他类型的债权也进行必要的探讨。在计划经济体制下，我国企业