企业应收账款管理毕业论文(含外文翻译).docVIP

摘 要 应收账款是企业因对外赊销货物、提供劳务等业务时而向购货或提供劳务单位收取的款项。赊销在快速发展的市场经济环境中是不可避免的，这就要求企业建立科学规范的管理制度，对应收账款进行强有力的管理措施，做到应收账款事前控制、事中监督、事后追款的全程管理。 本课题首先引出企业应收账款管理的意义和目的、国内外研究现状以及应收账款管理的一些基本理论，随后对应收账款的核算和坏账进行介绍，紧接着以具体公司的有关应收账款管理方面存在的一些问题进行分析，然后针对国内应收账款管理存在的问题提出加强应收账款管理的对策以及建议。关键词：应收账款管理 赊销 坏账 Abstract Accounts receivable is the enterprise for foreign goods and services tocredit business to purchase or providing labor services and collect money. Creditsales in the rapidly developing market economy environment is inevitable thisrequires enterprises to establish a scientific and standardized managementsystem of receivables makes powerful management measures do accountsreceivable beforehand control during supervision the whole event after moneymanagement. This topic first drawn enterprise receivables management meaning andpurpose research status and the management of accounts receivable then somebasic theory of accounting and accounts receivable are introduced followed bybad with specific companys related accounts receivable management aspectsanalyzes some existing problems and then for domestic accounts receivablemanagement are proposed to strengthen the management of accounts receivablecountermeasures and Suggestions.Key words: Receivable management Credit Bad debt 目录1 引言 .............................................. 2 1.1 研究的目的和意义 ......................................... 2 1.2 国内外研究现状 ........................................... 3 1.2.1 国外研究现状 .......................................... 3 1.2.2 国内研究现状 .......................................... 3 1.3 研究的思路和方法 ......................................... 42 应收账款管理的基本理论 ............................ 6 2.1 应收账款的概念、功能 ..................................... 6 2.2 应收账款管理 ............................................. 6 2.2.1 应收账款的管理目标 ................................... 6 2.2.2 信用政策的制定 ........................................ 6 2.2.3 应收账款的日常控制 ................................... 73 东方大厦有限责任公司应收账款管理存在的问题及研究 ... 9 3.1 应收账款管理的现状 ........................