企业应收账款管理问题研究10000.docxVIP

毕 业 论 文论文题目 企业应收账款管理问题研究 学 院 中国农业大学继续教育学院 专业年级 姓名学号 指导教师 职 称 （2014年 12 月）中国农业大学教务处制企业应收账款管理问题研究摘要：随着我国经济的迅速发展，商业信用被日益推广，以赊销的办法维护老客户以及吸引新客户的方法已成为大部分中小企业营销管理的重要措施之一，在这样的情况下，就导致中小企业应收账款在企业流动资产中的比重越占越大，与此同时，应收账款的拖欠已成为目前很多中小企业被拖垮的重要原因之一。在市场经济环境中，企业发生应收账款是无法避免的，对它的管理至少是企业高级经营者、企业销售和财务部门所无法回避的。但由于赊销必然导致应收账款的存在，使企业的部分甚至是相当数量的资金被他人所占有，企业在承担货币时间价值损失的同时，还会面对很大的风险。本文首先分析应收款项对企业的影响，分析应收款项对企业造成影响的原因，内部原因与外部原因全方位分析，并从信用管理、风险防范、、内部管理、社会信用的角度提出建议。关键词：资信管理，应收账款，管理Abstract: with the rapid development of economy in our country, commercial credit is increasingly popularization, in order to sell on credit to maintain old customers and attract new customers method has become one of the important measures for most small and medium-sized enterprise marketing management, in this case, leads to small and medium-sized enterprise accounts receivable in the enterprise current assets accounts for the proportion of the more, the greater the meanwhile, the delinquent accounts receivable has become the one of the main reasons for pulling the many small and medium-sized enterprises (smes). In a market economy environment, the enterprise accounts receivable is unavoidable, the management of it is at least a senior managers of enterprises, the company sales and financial department is unable to avoid. But because of sell on credit must lead to the existence of the accounts receivable, part of the enterprise and even a considerable amount of money is held by others, the enterprise bear the loss of the time value of money at the same time, will also face a big risk. This paper analyses the influence on enterprise receivables, analyzing the reason of accounts receivable affect enterprise internal cause and external cause all-around analysis, and from the credit management, risk prevention, and internal management, put forward the proposal in the perspective of social credit.Keywords: credit management, accounts receivable, management目 录中文摘要Ⅰ英文摘要Ⅱ目 录Ⅲ1、研究背景及意义41.1研究背景41.2研究意义52、企业应收款项存在问题及原因分析62.1企业