毕业论文--论企业应收账款的管理.docVIP

论企业应收账款的管理 [摘 要] 本文结合本单位工作实际，简述了企业中应收账款的现状和形成原因，认为应收账款积累过多会影响企业的正常周转，使企业存在潜亏的危险，增加现金的流出和机会成本的损失。提出企业应建立科学高效的资信评估机制，加强应收账款的资信调查力度，制定合理信用政策，实行账款回收责任制，建立内部报告制度和管理系统，做好对账和债权的确认工作及加强逾期应收账款的催收策略，提出应妥善利用债务重组和应收账款融资策略，并建立坏账准备制度，努力形成一整套规范化的对应收账款的事前控制、事中控制、事后控制程序，以促进企业健康发展。 [关 键 词] 应收账款 管理 坏账准备 [abstract] based on the actual work of this unit, this paper expounds the present situation of the enterprises in the accounts receivable and cause, think accounts receivable accumulation too much can affect the enterprise normal turnover, make enterprise existence QianKui risk and raise cash outflow and the loss of opportunity cost. Enterprises should establish a scientific and effective forward credit evaluation mechanism, strengthen the accounts receivable credit investigation dynamics, formulate rational credit policy, implement the responsibility system for recycling, build internal credit reporting system and management system, make reconciliation and the creditors rights and strengthen the confirmation work late accounts receivable collection strategy, proposed should be properly use of debt restructuring and accounts receivable financing strategies, and establish a system for bad loans, to form a standardized of receivables beforehand control, central ? [off key words] Accounts receivable management for bad loans 目 录 一、应收账款的现状以及形成原因…………………………………………………3 （一）企业经营环境的影响………………………………………………………… 3-4 （二）企业自身的问题………………………………………………………………4 1、未做好对账工作…………………………………………………………………4 2、内部清理欠款工作职责不清…………………………………………………4 3、未对应收账款按风险程度进一步分类管理……………………………………5 4、运用法律手段解决债务纠纷的意识不强……………………………………5 二、应收账款对企业的影响…………………………………………………………6 三、加强应收账款管理的对策……………………………………………………6-7 （一）建立科学高效的资信评估机制………………………………………………7 1、加大资信调查力度………………………………………………………………7 2、制定合理的信用政策…………………………………………………………7 （二）建立应收账款的内部管理制度……………………………………………7 1、建立赊销制度，减小货款风险………………………………………………7 2、实行“应收账款”回收责任制………………………………………………8 3、建立“应收账款”的内部报告制度和风险管理系统………………………8 4、做好“应收账款”的定期对账和债权确认工作……………………………9 5、加强逾期应收账款催收制度及催收策略----债权重组和融资……………9 （三）建立应收账款坏账准备制度………………