毕业论文谈企业应收账款的管理好文档.docVIP

目录 前言　…………………………………………………………………1 1应收账款的功能…………………………………………………2 1.2应收账款的成本…………………………………………………3 2应收账款的特性和管理目标…………………………………………………………………………………………………3 2.2 应收账款管理标……………………………………………3应收账款管理存在的问题及管理不善给企业带来的影响…5 3.1目前企业应收账款管理中存在的问题………………………5 3.2应收账款管理不善带来的影响……………………………4企业应收账款管理…………………………………………8 4.1建立健全应收账款管理的…………………………8 4.2信用管理………………………………………………………9 4.3 加强应收账款日常理………………………………………12 4.4加强应收账款的事后理……………………………………13 5应收账款现……………………………………………………14 5.1 应收账款的变现理………………………………………14 结论……………………………………………………………………17 谢辞……………………………………………………………………18 参考文献………………………………………………………………19 摘 要 应收账款在我国许多企业的资产中所占比重较大，尤其是在一些国有企业，应收账款所占的比重就更大，它的真实性和正确性会直接影响财务报表的质量，从而影响到报表使用者对企业真实情况的了解。近几年来，不少企业应收账款居高不下，严重影响了企业资金的正常周转，加大了企业的经营风险，这与企业缺少对应收账款的管理有着密不可分的关系，因而企业加强对应收账款风险的工作就显得尤为重要。企业应如何加强应收账款的管理？应制定并采取必要的信用管理，加强应收账款的日常管理，健全应收账款管理的组织机构。，利用应收账款进行融资直接有效地规避应收账款所带来的风险可以迅速、低成本地筹集到企业所需的资金，开辟了企业融资的新渠道加快资金周转。应收账款，信用管理，变现 Abstract ? Accounts receivable played the important part in some business enterprises more and greatly and particularly in the our country many properties of business enterprises, the specific weight had by accounts receivable larger, its reliability and accuracy will influence the quality of financial report directly, influencing statement users understanding to the business enterprise true circumstance thus. In the last few years, not a few business enterprise accounts receivables are high, influencing the normal turnover of business enterprise funds seriously, and enlarging the management risk of business enterprise, this is in need of the management to the accounts receivable with business enterprise to have an inseparable relation, as a result the business enterprise strengthens to guard against accounts receivable risk a work to seem to be is importance. How does the business enterprise strengthen the management of accounts receivable? Firstly, we should draw up and adopt necessary reputation management, secondly we should strengthen the daily management of accounts receivable, and perfect the accoun