浅论我国企业应收账款的管理毕业论文.docVIP

会计学专业本毕业论文 题 目： 浅论我国企业应收帐款的管理 学 号： 051120486 姓 名： 吴玉珍 学 校： 怀化电大 指导老师： 余盛美 答辩日期： 论文成绩： 湖 南 广 播 电 视 大 学 内容摘要 随着市场经济的发展，企业应收账款的数额也日益增多，对应收账款的管理也被越来越多的企业管理者重视。本文从应收账款的现状、影响、成本及管理等方面做出了阐述，说明了企业为什么愿意冒着一定的风险去采取赊销这一销售手段来稳定自己的销售渠道、扩大产品销售、减少存货、增加收入。提出了管理应由账款的信用政策以及需要进行的一些日常管理，通过这些管理来减少应收账款的成本，达到历史最高水平为企业增加心入的目的。 关键词：应收账款 现状 影响 管理 Summary of contents In the wake of the market economy development ，The business ought to collect debts , and the fund a definite amount also grows in number increasingly ，The correspondence is collectd debts , and the fund administration is also valueed by more and more business administration persons 。The original is through the present situation ought to collect debts the fund 、Effect 、The respect such as cost and administration and so on makes elaborate ，Illustrate why the business is ready to send out the specified hazard to take to sell on credit that this sale measure comes to steady the sale irrigation ditch of self 、The enlargement produce is market 、Decrease stock up 、Add revenue 。Propose the administration ought to be through the account fund credit policy along with some the everyday administrations that need to be underway ，By means of these administer decreases ought to to collect debts the fund cost ，The business attains the aim that the supremeest level of history is enter in the interest of ading the mind 。