应收账款的管理学年论文.pdfVIP

学年论文 浅谈企业应收账款的管理 ONTHEMANAGEMENTOFENTERPRISE ACCOUNTSRECEIVABLE 学生姓名 班 级 学 号 专 业 财务管理 学 院 管理学院 指导教师 徐州工程学院学年论文 摘要 在现代商品经济中，企业为了扩大商品销路，活跃市场，使得企业之间的商品交易大 多是建立在商业信用的基础上。然而，随着商业信用的不断发展，企业之间由于赊销业务 而产生的应收账款问题也日益严峻。许多企业为了增加销量从而盲目赊销再加上财务管理 思想意识弱，风险防范能力低下，企业面临着较高的应收账款风险，使其应收账款居高不 下，坏账比例逐年升高，利润呈逐年下降趋势，甚至连年亏损。应收账款作为企业流动资 产的重要组成部分，是否能够及时收回关系到企业正常的生产经营能否正常周转，具有举 足轻重的地位。本文通过对苏宁电器应收账款管理问题及对策的研究，为苏宁电器进一步 加强应收账款管理，提高应收账款管理水平，减少坏账损失，提供一条切实可行的符合企 业自身发展的方法。 关键词 应收账款；策略；赊销；坏账 徐州工程学院学年论文 Abstract In the modern commodity economy,to ex and the commodity sales,be an activemarket, the trading of goods between enterprises are mostly built on the basis of commercial credit. However, with the continuous development of commercial credit,enterprise credit generated between business because of the increasingly serious problem of accounts receivable.For increasing sales,many enterprisesselloncredits.Besides,because ofweak financialmanagement consciousness, low risk prevention ability,firms are facing high risk of accounts receivable, making accounts receivable stay at a high level. As a result, the proportion of bad debts has increased year by year, the profit decreased year by year, and even a loss year after year. Accounts receivable as an important component of corporate liquidity, whether can timely get backtonormalproduction andoperationofenterprises,hasplay adecisiveroleposition.Inthis paper, through the research on accounts receivable management problems about Countermeasuresof SuningA liance SuningA liance,to further strengthenthemanagement of accounts receivable, improve accounts receivable management level, reduce the loss ofbad debts,