论企业加强应收账款的管理.docVIP

PAGE PAGE 2 PAGE PAGE 5 摘 要 随着我国市场经济的高速发展，许多中小企业的信用政策的制定和执行不规范，企业应收账款的比重在无形中迅猛增加，导致了一系列坏账呆账的问题。这些坏账和呆账严重地影响了企业资产核算，破坏企业的正常运作。许多企业在经营过程中只知道一味强调扩大销售,而不重视销售之后应收账款的监管和操作,造成核算中呆账坏账的积淀从而导致企业长期挂账,企业虚盈实亏，企业间拖欠赊款十分严重,严重影响企业正常运作。本文通过对我国中小企业应收账款相关知识、常见的产生的原因，及应收账款的功能作用做一些简单介绍，透彻分析在中小型企业的账目核算过程中有关应收账款过程的操作步骤，使得对关于应收账款的基本知识有一个初步的了解，同时也介绍了我国企业应收账款管理的现状及存在问题，并对存在的问题进行了初步分析，遂提出了如何加强我国中小型企业应收账款管理的方法相关有效对策。 关键词：应收账款，信用管理，风险意识，坏账计提  Abstract Because of many enterprises only to emphasize the expansion of sales in the course of business, but ignoring the supervision and management of the accounts receivable after the sale,this Causes the account receivable to put on somebodys account for a long time, enterprise false profit; The enterprise falls behind very seriously, this seriously influent the enterprise to manage normally. so to strengthened the management of the account receivable is imperative. This article gives a introduction for general knowledge of enterprise account receivable , the reason of its production, as well as the function of account receivable enables to have an understanding about the account receivable knowledge, simultaneously introduced Our country Enterprise account receivable managements present situation and the existence question, and have carried on the analysis to the existence question, then proposed how to strengthen the account receivable management the method countermeasure.. At the same time, I have a introduction of our enterprise accounts receivable about its Present situation and existing problems, and analyzes the problems , then raised the countermeasure of how to strengthen the management of accounts receivable. Keywords： enterprises； receivable ；management 目 录 中文摘要 1 英文摘要 2 目 录 3 TOC \o 1-3 \h \z \u 引 言 5 1应收账款概述 6 1.1应收账款的定义 6 1.2应收账款的功能 6 1.3应收账款的特性 7 2应收账款形成原因 8 2.1企业体制转型的影响 8 2.2法律体系不健全 8 2.3市场竞争加剧 8 2.4企业内部控制存在漏洞 9 2.5企业缺乏维权意识 9 3我国企业应收账款管理现状 10 3.1激烈的市场竞争造成应收账款居高不下 10 3.2管