应收账款管理问题及对策研究以中车沈阳机车车辆有限公司为例.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 内 容 摘 要 各个企业因为在经营的各个环节当中所使用的经营方式是存在区别的，而且拥有的回收贷款的力度也不是相同的，这就造成了或多或少的会具有一定的应收账款。伴随着市场经济体系的改善与健全及公司受到的竞争压力进一步增大。公司为获得生存与发展，想方设法地开展促销活动，扩大产品销售规模、占据市场份额。本篇文章总共划分为4章。首先是绪论，重点是对本文的背景与意义做出简单的叙述，而且根据国内外有关对应收账款的探究，提到了本篇文章主要的研究内容和方法。第2章讲述公司应收账款管理的理论基础。第三章对中车沈阳机车车辆有限公司应收账款的管理现状做了总结性概括,并指出了中车沈阳机车车辆有限公司目前的应收账款出现了哪些问题。第四章针对现状分析及总结归纳的问题，具体提出了针对中车沈阳机车车辆有限公司应收账款管理的改善策略。 关键词：应收账款,赊销,坏账损失,防范制度 ABSTRACT Due to different ways of operation, loan recovery and management efforts of the strength of the business sector accounts receivable have different levels. With the continuous improvement of the socialist market economic system and the increasingly fierce competition development of market competition. Enterprises in order to survive and develop, find ways to carry out promotional activities, expand product sales scale, occupy the market share. This paper is divided into four chapters. The first chapter is the introduction, this article talks about its exploration meaning and background., draws on the theoretical research on the management of accounts receivable at home and abroad at home and abroad, and puts forward the research contents and research methods. The second chapter introduces the relevant theoretical basis of enterprise accounts receivable management. The third chapter summarizes the current situation of the management of the accounts receivable of the Mongolian and Drought Relief Company, and points out the existing problems in the management of the accounts receivable of the Company. In the fourth chapter, the paper puts forward the countermeasures to improve the management of accounts receivable of Mongolian and Drought Relief Company in view of the present situation analysis and summarizing the induction.KEY WORDS: accounts receivable, credit, bad debts, prevention system 目 录 TOC \o 1-3 \u 一、引言 1 （一）研究背景及意义 2 （二）研究内容和方法 2 二、应收账款的理论概述 2 （一）应收账款的概念及意义 2 （二）应收账款国内外研究综述 2 三、中车沈