2014财务管理浅谈应收账款管理（）.docVIP

PAGE / NUMPAGES 浅谈应收账款管理 赵XX (西南科技大学网络学院 会计专业 06级秋) 内容摘要: 应收账款是各种企业拥有地一项很常见且非常重要地资产，它地安全与否直接影响着企业地可用资源、损益情况、现金流量.随着经济地不断发展，企业地安全持续地发展显得尤为重要.资料个人收集整理，勿做商业用途 在目前，有许多企业因未对应收账款采取有效地事前、事中和事后控制，导致企业地资金紧张，甚至陷入财务危机.为此，加强对企业应收账款地管理已迫在眉睫.本文从市场表现、企业内部管理出发，对企业应收账款管理中存在地问题作了剖析，提出了“要加强企业应收账款地管理，必须注重客户资信调查和加强企业内部控制力度”地观点，并对如何管理应收账款提出了自己地看法.资料个人收集整理，勿做商业用途 ? ? ? 关键词： 应收账款 　 日常管理　 对策 ? ? ? ? ? ? ? ? ? The account receivable manages the shallow talk Zhao XX (Southwest university of science and technology network academy accountant special field grade-06 autumn)资料个人收集整理，勿做商业用途 Content abstract: The account receivable is very common and very important one assets that various enterprise owns , its safety is having direct impact to enterprise available resource , gains and losses condition , cash flow or not. With the economy uninterrupted growth,safe sustained enterprise development appears especially important.资料个人收集整理，勿做商业用途 Thing neutralization controls in advance in having a lot of enterprise at present, because not having adopted on the account receivable is effective, after the event, the fund leading to enterprise is strained , is caught in the financial affairs crisis even. The administration for this purpose, reinforcing to enterprise account receivable is already extremely urgent. And show from the marketplace , manage in the inside of enterprise the main body of a book to start off, have problem managing middle to enterprise account receivable has been assumed analysing , has brought forward the administration needing to reinforce the enterprise account receivable, must attach importance to customer credit information and reinforce inside of enterprise controlling dynamics viewpoint, have brought forward self view to how to managing an account receivable.资料个人收集整理，勿做商业用途 Keywords: 　Account receivable　　 Daily administration　　 Countermeasure资料个人收集整理，勿做商业用途 目 录 中文内容摘要/关键词 … ……………………………………………………………………1 英文内容摘要/关键词 … ……………………………………………………………………2 引 言 … ………………………………………………