中小型民营企业应收账款管理存在的.docVIP

武汉纺织大学管理学院 毕业论文 题 目：中小型民营企业应收账款管理存在的 问题及对策研究 　　　　　　　 专 业：工商管理 　　　　　　　 班 级：工管072 　　　　　　　 姓 名：程珉 　　　　　　 指导教师：丁远丙 　　　　　　　　 摘 要 应收账款管理在我国起步较晚,也是我国企业的薄弱之处,企业没有专门的应收账款管理部门,防范信用风险的手段单一,这样的情况影响和制约了企业的竞争能力和可持续发展的能力。本文主要论述了应收账款问题,希望能够引起企业的重视。随着市场竞争的加剧，应收账款的回收能力已逐渐成为企业间竞争力的主要表现形式，应收账款管理的改进也将变得越发重要。我国民营企业对应收账款管理虽然相当重视,但在具体方面仍存在对客户缺少严格的资信管理,滥用信用政策,账款回收职责不清,管理落后,缺乏专业人才等问题。要建立企业信用???准,提高客户信用度,加强应收账款的管理,改进应收账款管理方法,设立专门职能部门等加强企业应收账款管理。最后有针对性地、系统地提出一系列应收账款问题管理的对策。这些对策对目前国内的大多中小型民营企业具有一定的理论指导意义。 关键词：应收账款； 应收账款管理； 民营企业； 回收 ABSTRACT Receivable management in a comparatively late date, chinas enterprises to the weak, no special accounts receivable to credit risk management and prevention of a single, this situation and restrictions on enterprises competitiveness and sustainable development. this article mainly discusses the problem of accounts receivable, hoping to attract the attention. as competition intensifies, receivables recovery capability has been gradually among enterprises competitiveness in the main form of expression and accounts receivable management improvements will become even moreimportant.Our private enterprise management of accounts receivable, though rather, but in specific areas still exist in the lack of strict credit management and credit policies and here the responsibility and lack of specialized personnel management, etc. to establish enterprise credit standards and improve customer credit rating, strengthen the management of the accounts receivable and accounts receivable to improve the management and technical staff, strengthening enterprise management. the accounts receivable pertinently and systematically introduces a series of accounts receivable problem. Keyword:accounts receivable; accounts receivable management; individually-run enterprises; recycle 目 录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc4685 1 基本理论介绍  PAGEREF _Toc4685 1  HYPERLINK \l _Toc27660 1.1 中小民营企业  PAGEREF _Toc27660 1  HYPERLINK \l _Toc26825 1.2 应收账款管理