论应收账款在企业中的控制与合理管理以苏宁电器为例.doc

摘 要 随着市场经济的发展，商业信用的推行，企业应收账款数额普遍明显增多，应收账款的管理已经成为企业经营活动中日益至关重要的问题。企业应收账款管理一方面有利于扩大企业生产管理经营，另一方面也可能造成我国企业经营困难。本文分析了应收账款管理的含义，同时针对企业的应收账款的功能及形成原因入手，了解我国应收账款管理的现状及企业应收账款管理不善的弊端。探讨了如何改进应收账款的管理措施，建立信用保证体系，运用市场的手段和法律手段来加强应收账款的管理。从实践操作上来看，本文指出了如下思路来解决应收账款的问题，通过日常应收账款管理工作和建立完善的督查制度来进行有效管理，从而能够避免应收账款所出现的问题，推动企业整体发展。 关键词：应收账款；管理；赊销；信用保障；回款 Abstract with the development of market economy, the implementation of commercial credit, enterprise accounts receivable amount is generally increased, the management of accounts receivable has become increasingly critical issue in the business activities of enterprises. The enterprise shall hand the account receivable management is conducive to the expansion of the enterprise production management, on the other hand, may also be caused by Chinas enterprises face difficulties in their business operation. This paper analyzes the accounts receivable management of meaning, at the same time for the accounts receivable function and formation causes of the understanding of our country should present situation and the enterprise accounts receivable management should be the drawbacks of accounts receivable mismanagement. Discussion on how to improve the management of accounts receivable measures, establishing the credit guarantee system, to strengthen the management of accounts receivable to use market means and legal means. From the practical point of view, this paper points out the following ideas to solve the problems of accounts receivable, through daily accounts receivable management and establish and improve the supervision system to carry on the effective management, so as to avoid the emergence of accounts receivable should be the problem, promote the overall development of enterprises. Key Words：accounts receivable management, credit guarantee payment 目 录 摘 要 I Abstract 1 第1章 应收账款概述 1 1.1 应收账款的基本理论 1 1.2 （二）应收账款的特点 1 1.2.1 等值性 1 1.2.2 期限性 2 1.2.3 可转换性 2 1.2.4 风险性 2 第2章 我国企业应收账款的现状 3 2.1 应收账款比例过高，占用额度大 3 2.2 应收账款的回收存在很大的不确定性 3 2.3 我国应收