论如何控制企业的应收账款.docVIP

湖南电子科技职业学院毕业设计（论文） 如何控制企业的应收账款 学生姓名：李霞玉 班 级：G30705 专 业：财务会计 指导老师：汤婵娟 系 部：经管系 提交日期：2010年5月 摘 要 企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。 本文对公司应收保费管理问题进行了比较深入的研究。首先介绍了论文研究的意义、目的和总体思路；然后对公司应收保费管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收保费管理系统的建议，以促进对应收保费的控制及管理。 关键词：应收保费；管理；原因；控制 SummaryProduct sales can take off and credit are two basic ways, although the credit market in strengthening the competitiveness of enterprises, and expand sales and reduce inventory has a settlement can not match other advantages, but the relative is sold, the credit will inevitably lead to business holding a large number of accounts receivable, which have already become a very common and have a very important asset, its security or a direct impact on the enterprise of available resources and profit and loss. Therefore, how to manage accounts receivable, financial management has become an important topic. This premiums receivable management company had more in-depth study. First introduces the thesis of meaning, purpose and general idea; then the companys premiums receivable problems in the management of this phenomenon to identify the reason for the existence and proposed the establishment of premium receivable management system for proposals to promote on the control and management of premiums receivable. Key words: receivable premiums; Management; causes; control TOC \o 1-3 \h \z \u 目录 摘要.......................................................1 绪论.......................................................4 第一章我国保险公司应收保费现状...........................7 第二章应收保费的产生?......................................8 第一节正常的应收保费?......................................9 第二节非正常的应收保费.....................................9 第三章不良应收保费的影响?..................................10 第四章应收保费管理中注意问题.............................