应收账款管理探析以h公司为例.docVIP

诚信承诺 我谨在此承诺本人所写的毕业论文《应收账款管理探析一以H公司 为例》均系本人独立完成，没有抄袭行为，凡涉及其他 的观点和材料, 均作了 ，若有不实，后果由本人承担。 承诺人《签名》 年 月 日 随着我国市场经济的不断发展，应收账款造成的企业资产负债率过高，降低了企业 的资金使用效率等问题都影响着企业的生产经营和持续发展。应收账款数量的大小与拖 欠时间的长短对企业的发展起着关键的作用。目前，我国大多数企业对应收账款风险缺 乏防范意识并且针对应收账款的管理也没有完善的模式。从而，由于对应收账款的管理 不当而引起的企业资金周转困难的企业不在少数。因此，强化应收账款的管理以降低 应收账款风险的研究就显得尤为重要。 近年来，随着H公司规模越来越大，收入不断增加，同时应收账款也不断增加，企 业承担的应收账款风险也大大提高。为了公司能持续稳健的发展，针对应收账款的管理 提出一些建议，希望通过本文的探析能对公司的应收账款管理起到一定的积极作用。 首先，本文介绍应收账款对企业产生的风险，再介绍风险产生的原因，在此基础上, 提出加强应收账款管理的措施。然后以H公司为例，根据H公司实际情况，提出一些 应收账款管理的改进措施，期望达到降低应收账款风险的目的。最后是结论与本文的局 限性。 关键词应收账款；应收账款管理；应收账款风险；H公司 ABSTRACT With the continuous development of Chinas market economy, accounts receivable resulting from enterprise asset-liability ratio is too high, reducing the efficiency of fund use and impact on the enterprise production and management and sustainable development. The number of accounts receivable delinquency length of time plays a key role in the development of enterprises. At present, the majority of our corporate accounts receivable risks a lack of awareness and there is no perfect model for the management of accounts receivable. Thus, a few of the enterprises of the corporate cash flow difficulties caused due to improper management of accounts receivable. Therefore, strengthening the management of accounts receivable is particularly important way to reduce the risk of the receivables. In recent years with the scale of Company H to the greater income increasing while the quality of the receivables are also some problems, the responsibility of enterprises accounts receivable risk is also greatly enhanced In order to operate the company H as well as the sustainable development and expansion objectives, hope to do some advise for this article can play a positive role in the company?s accounts receivable management. First, this paper introduces the risk of accounts receivable generated by the enterprise, Fll explain the causes of risk, and on this basis, the proposed measures to strengthen the management