企业应收账款赊销经管研究.docVIP

PAGE / NUMPAGES . 应收账款与赊销经管研究 院 系：经济经管学院 专 业 班：财务经管0903班 姓 名：蒋彩霞 学 号：20091305114 指导教师：刘洁 2011年10月 摘 要 当今世界，科学技术日新月异，经济全球化日益加强，发展已成 为时代地主题.随着经济地不断发展，企业安全持续地发展显得尤为 重要.应收账款可以促进销售，增加企业地竞争力，同时可以加速产 品销售地实现，加快产成品向销售收入地转化速度，从而降低存货中 地产成品数额及相关费用.但不合理地应收账款也会使营业周期延 长，影响企业资金循环，使大量地流动资金沉淀在非生产环节上，致 使企业现金短缺，加大了企业地财务风险，严重影响企业正常地生产 经营.因此，完善应收账款经管机制，对加快货款回收、防范财务风 险、提高经营效益具有重要意义. 文章将从我国应收账款与赊销经管概述，应收账款形成地根本原 因，加强赊销经管地措施，应收账款应注意地问题，日常经管等方面 加以阐述.针对我国企业应收账款产生大量呆账、坏账问题，提出、 具体地改善对策及建议，以降低企业财务及经营风险. 关键词：应收账款概述 赊销经管 坏账损失 信用政策 目 录 摘要································································ I文档收集自网络，仅用于个人学习 绪论·······························································1文档收集自网络，仅用于个人学习 1.应收账款地概述 1.1应收账款地概念··················································2文档收集自网络，仅用于个人学习 1.2应收账款地结构··················································2文档收集自网络，仅用于个人学习 1.3应收账款地范围··················································2文档收集自网络，仅用于个人学习 1.应收账款地产生 ·················································3文档收集自网络，仅用于个人学习 1.5应收账款地作用··················································3文档收集自网络，仅用于个人学习 2. 强化应收账款控制与经管意义 2.1企业应用账款经管地现状·········································4文档收集自网络，仅用于个人学习 2.2应收账款经管存在地问题·········································5文档收集自网络，仅用于个人学习 2.3应收账款现状原因分析···········································7文档收集自网络，仅用于个人学习 3. 强化应收账款控制与经管地对策 TOC \o 1-3 \h \z \u 2.1企业应用账款日常经管············································8文档收集自网络，仅用于个人学习 2.2做好客户资信调查···············································10文档收集自网络，仅用于个人学习 2.3应收账款全面经管措施···········································11文档收集自网络，仅用于个人学习 结论·······························································13文档收集自网络，仅用于个人学习 致谢·······························································14文档收集自网络，仅用于个人学习 参考文献·························································15文档收集自网络，仅用于个人学习 . 绪 论 企业经管者深知：“应收账款是企业地神经中枢”. 从企业经 营全局看，应收账款地产生直接受生产部门、财务部门和销售部门等 行为地影响；而产生地应收账款能否顺利回收则直接影响到企业地现 金流动，进而影响企业持续经营地顺利进行.企业能否有效地控制和 经管应收账款，不仅直接决定于流动资金地周转水平和最终经营利 润，而且还直接影响到销售收入和市