我国企业应收账款管理问题探析基于杭州五星电子有限公司的案例分析.docVIP

诚信承诺 我谨在此承诺本人所写的毕业论文《我国企业应收账款管理问题探 析一基于杭州五星电子有限公司的案例分析》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 应收账款作为企业的一项重要资产，其持有规模和持有时间对企业的持续经营和发 展有着极为重要的意义，其管理状况直接影响着企业的资产质量和资产营运能力。随着 我国市场经济的快速发展，市场竞争的越来越激烈，企业为了提高市场占有率和销售量, 增强企业竞争能力，扩大企业的知名度，在竞争中力争保持不败之地，企业不得不采用 信用销售这一方式来提高竞争力。但是通过信用销售方式增加销售额的同时，企业因信 用销售而产生的风险也在不断增加，企业间由于赊销而产生的应收账款问题也H益严 峻。由此可见，加强对企业应收账款的管理，不仅成为公司加强应收账款管理的核心问 题，也成为了企业管理界的重要论题。 本文首先提出课题研究的背景，阐述了应收账款研究的发展，介绍了国内外学术界 对应账款的研究现状。其次，阐述了当前我国企业应收账款管理的现状。最后以五星电 子有限公司为例，通过对公司应收账款内部控制流程的研究分析得岀加强应收账款管理 的几种措施。 关键词应收账款；应收账款管理；赊销；信用政策；五星电子 ABSTRACT Accounts receivable is a very important asset to kinds of enterprises. It will reflect the level of the ability of corporate business management and asset profits- With the rapid development of Chinas market economy market competition are becoming more and more intense. In order to improve market share and sales, enhance the competitiveness of enterprises, expend enterprises popularity, win the competition, Companies have to adopt this way of credit sales to improve competitiveness. But at the same time, the risk arising from credit sales are increasing, inter-enterprise problem of accounts receivable caused by sales on account increasingly severe. Thus, the strengthening of corporate accounts receivable management, not only is the core issue of the companys accounts receivable management, the important topic of the business management sector. Firstly, this text presents the research background, research on the development of accounts receivable, at home and abroad to introduce the study of the status of accounts receivable. Secondly, Chinese enterprises on the current status of accounts receivable management. Finally, the Hangzhou Wuxing Electronic Co., Ltd. as an example, obtained several measures to strengthen the management of accounts receivable by analysis of the companys accounts receivable internal control processes- Keywords : Accounts Receivable; The Management of Accounts Receivable; Open Account; C