会计专业毕业论文沈阳泰豪电力有限公司应收账款的管理研究.docVIP

会计专业毕业论文--沈阳泰豪电力有限公司应收账款的管理研究 Abstract In todays competitive market, to expand sales, enterprises choose to sell on credit and this kind of selling products is an important way. But the production of accounts receivable have made operating of enterprises presenting risks. Accounts receivable as an asset of enterprises, a large amount of profit can be caused by overloading. The recovery of the assets or the length of time, or recovery of enterprises and expanding reproduction and operating results in an important effect. The enterprise through the large number of accounts receivable, which solve the problem of insufficient sales, thus reaching the goal that enlarges market share, but if the poor accounts receivable management, it may bring about bad debt losses, capital cost and management cost increases the risk, how to monitor accounts receivable, how to effectively avoid stress accounts receivable risk,to reduce the enterprise risk to the minimum, prevention rather than cure, there are significant meaning to strengthen the accounts receivable risk prevention measures of modern enterprise. This article mainly introduced the ShenYang TaiHao Power Company limited and accounts receivable in the accounts receivable on existing problems. The first part firstly introduces research the purpose and significance of the account receivable, accounts receivable existence of risk and performance. The second part of ShenYang TaiHao introduced the basic situation of electric power company limited and financial conditions and present situation of account receivable. The fourth part found ShenYang TaiHao Power Company limited reasons. Finally the fifth part puts forward countermeasures and Suggestions. Keywords　Accounts receivable; Risk; credit 不要删除行尾的分节符，此行不会被打印目录 摘要 I Abstract II 第1章 绪论 1 1.1 研究应收账款的背景 1 1.2 研究应收账款的目的和意义 2 1.3 研究现状 3 国外研究综述 3 国内研究综述 4 1.4 本文研究思路结构 4 第2章 应收账款相关概述 6 2.1 应收账款的定义及产生原因 6 定义 6 产生的原因 6 2.2 应收账款存在的风险 7 影响现金流入，引发财务危机 7 增加应收账款各项成本 8 造成企业账面利润虚高 8 2.