浅析企业应账款的管理及对策毕业论文.doc

浅析企业应收账款的管理及对策 摘 要 　　企业发生应收账款的主要原因是扩大销售，增强竞争力，那么应收账款的管理目标就是求得利润，围绕如何提高企业价值的角度来开展，如何实现利润来进行。应收账款作为企业流动资产的一个重要项目，确保应收账款的安全，加速资金的周转，加强对应收账款的管理具有十分重要的现实意义。本文从应收账款对企业的正反方面的影响入手，了解到目前我国企业应收账款占用资金居高不下，且坏账率高的现状。分析了企业应收帐款管理中存在的问题及其原因,存在的问题主要表现在没有统一协调的内部控制制度及事前对客户的资信调查程序等 ,其原因是企业高素质的管理人员和销售人员不多，管理者经营理念错误，没有足够的风险防范意识，而且对应收账款的日常管理也不完善等。最后对其应采取的措施从事前信用政策的制定，对赊销对象的资信调查及风险管理等，事中销售合同的管理和应收账款的对账、核算以及事后合理的收账策略等多方面着手，分别作了简单的分析和探索。 关键词：应收账款；影响；管理对策；收账 Abstract 　The enterprise has the account receivable primary cause is expands the sale, the enhancement competitive power, then account receivables management goal obtains the profit, how regarding to enhance the enterprise value the angle to develop, how to realize the profit to carry on. The account receivable takes the enterprise current assets a material item, guaranteed that the account receivable the security, the acceleration funds turn over, strengthens to the account receivable management has the very vital practical significance. This article obtains from the account receivable to enterprises pro and con aspects influence, to understand the present Our country Enterprise account receivable takes the fund to stay at a high level, and bad account rate high present situation. Has analyzed the question which and the reason in the enterprise account receivable management exists, the existence question mainly displays in the unification coordinated internal control system and in anticipation to the customer credit information procedure and so on, its reason is the enterprise high quality administrative personals and the sales personals are not many, the superintendent manages the idea to be wrong, does not have the enough risk guard consciousness, moreover to account receivable current management imperfect and so on. Finally to the measure which its should adopt from anticipation the credit policy formulation, to sold on credit the object the credit information and the risk management and so on, in the matter sales contract management