浅谈企业应收账款信用管理.pdfVIP

毕业论文范文模板 浅谈企业应收账款信用管理 摘要：随着我国市场经济的快速发展，商业信用被广泛推行，企业间的赊 销业务也越来越多，有很多企业因没有对应收账款采取有效的事前、事中和事 后控制，导致资金紧张，甚至陷入财务危机。应收账款管理与社会信用基础和 信用体系的完备性有着密切的关系，加强企业应收账款的信用管理已成为现代 企业经营管理活动中日益重要的问题。本文主要从我国企业应收账款的现状出 发，分析了我国企业目前应收账款管理中出现的问题，通过分心寻找我国企业 财务管理中在应收账款管理方面的弱点和问题，从而提出加强企业应收账款管 理信用管理的措施和建议。 关键词： 应收账款 商业信用 信用管理 措施 毕业论文范文模板 Abstract With the rapid development of Chinas market economy, the commercial credit has been widely implemented, more and more inter-enterprise credit business, many companies failing to take effective prior to the accounts receivable, during and after the control, leading to funding constraints.even financial crisis. Completeness of accounts receivable management and social basis of credit and credit system is closely related to strengthening corporate accounts receivable credit management has become an increasingly important issue in the modern enterprise management activities. In this paper, starting from the status quo of Chinas enterprises accounts receivable, analysis of Chinas enterprises accounts receivable management, looking for weaknesses and problems in Chinas enterprise financial management of accounts receivable management through distraction, which proposed to strengthen the corporate management of accounts receivable credit management measures and recommendations. Key words: Accounts receivable Commercial credit Credit Management Measure 毕业论文范文模板 引言 信用是随着市场经济的繁荣而发展，在市场经济的正常高效运行中发挥不 可估量的作用，是企业赊销等信用活动和信用交易的基础。而应收账款是企业 以信用方式对外销售商品、提供劳务等所形成的，尚未收回的被购货单位或接 受劳务单位所占用的本企业资金；理论上将其视为企业销售商品或提供劳务的 价值确认与价值实现在时间上的分离而形成的债权性资产，是企业流动资金的 重要组成部分。企业为了增加销售量、扩大市场