应收账款管理本科毕业论文.docVIP

本科毕业论文 本科毕业论文 题 目： 题 目：中厂镇砖厂应收账款管理对策研究  摘 要写作背景，目的，意义，主要内容，结论都精炼的写入！ 写作背景，目的，意义，主要内容，结论都精炼的写入！ 随着经济的不断发展,企业的安全持续经营发展显得尤为重要。近几年，我国企业应收账款总量逐年递增，形成呆账坏账的情况日益严重和企业周转资金不足。企业之间相互拖欠货款，造成逾期应收账款居高不下，已成为经济运行中的一大顽症。企业坏账和及未做账务处理的情况普遍存在，企业在赊销产品时货款不能同时收回，而企业又没有及时采取行之有效的措施，长次以往影响流动资金的运转，货币资金大量短缺，可以说部分企业已存在严重的应收账款危机。 目前,有许多企业因未对应收账款采取有效的控制,导致企业资金紧张,甚至陷入财务危机。为此,对企业应收账款的管理研究已迫在眉睫。 关键词：应收账款；信用政策；偿付能力；坏账；管理 Abstract With the continuous economic development, enterprise development continuing operations of the security it is particularly important. In recent years, Chinas total enterprises accounts receivable increased year by year, the formation of bad debts bad debts of the increasingly serious shortage of working capital and enterprise. Between enterprises owed money, resulting in overdue accounts receivable remains high, in the economy has become a major disease. Business and bad debts declined and deal with the situation prevailing accounts, credit products enterprises in the purchase price can not be recovered, and enterprises have not taken effective measures in time, long past the liquidity impact of the operation, the money shortage, It can be said that some enterprises have serious crisis of accounts receivable. At present, there are not many companies due to accounts receivable to take effective control, leading to tension enterprise funds, or even a financial crisis. To this end, the enterprise accounts receivable management studies is urgent. Key words: Accounts receivable; credit policy; Solvency；bad debts；Management TOC \o 1-3 \h \z \u 引言 6 1.应收账款的相关理论概述 8 1.1应收账款的概念 8 1.3应收账款的形成原因 10 1.3.1企业内部的原因 10 1.3.2企业外部的原因 11 1.4应收账款管理的涵义、目标及必要性 11 1.4.1应收账款管理的涵义 11 1.4.2应收账款管理的目标 12 1.4.3应收账款管理的必要性 12 2.砖厂的应收账款现状 13 2.1砖厂简介 13 2.2砖厂的应收账款状况 14 2.3.砖厂应收账款形成的原因 14 2.3.1 外部原因 14 2.3.2 内部原因 16 3.砖厂的应收账款问题分析 16 3.1 资金使用效率降低 16 3.2 收入虚增 18 3.3 坏账逐年增多 19 3.4 应收账款周转率过低 19 3.6 资产负债率过高 20 4. 砖厂的应收账款管理对策研究 21 4