往来账款论文.pdfVIP

目录 筑信科技公司往来账款 存在的问题及对策研究 吴瑞蓉 摘要：往来款项作为企业资产的重要部分，如果企业能重视往来账项管理，不但 能降低经营风险，还有利于企业健康发展，提升企业竞争活力。本文以筑信科技 公司往来账款存在的问题为研究对象，首先，在研究国内外学者文献的基础上， 通过分析筑信科技公司往来账款的现状，发现该公司往来账款存在的问题，然后 对筑信科技公司在往来账款上存在的问题进行原因分析，最后结合筑信科技公司 的实际情况，对其往来账款提出建立定期对账制度、制定往来账项的清理计划、 明确岗位职责，健全岗位设置、事前调查客户资信，加强信用管理、加强对往来 账款的核算工作的相关对策。 关键词：往来账款；客户资信；对账清理 The Research of Current Account Problem in Zhuxin Technology Company By WU Rui-Rong April, 2016 Abstract: Current account as an important part of enterprise assets,if the company can attach accounts management,not only can reduce the management risk,and conducive to healthy development of the enterprise,improve enterprise competition.First,this paper on the basis of the research literature scholars both at home and abroad,analyzes the presnt situation of the building letter technology company current account,found the problems existing in the current account,and then to build technology company in an analysis of the causes of the problems existing in current account,the last built letter technology combined with the company’s actual situation,the current account is put forward to establish regular reconciliation system,current accounts plan to clean up,clear responsibility,improve the customer’s credit standing investigation,post setting,advance to strengthen credit management ,to strengthen the accounting work of current accounts of relevant countermeasures. Keywords:current account;the customer credit;check for cleaning 1 前言 1.1 研究目的 通过对筑信科技公司往来账款存在的问题的研究，探讨筑信科技公司在现有 的市场经济体制下所存在的各种问题，并就这些问题提出有效的对策，使筑信科 技公司能够改进现有的往来账款现状，不断完善往来账款的内部控制制度，为筑 信科技公司的进一步发展打下坚实的基础，提高公司的竞争力。 1.2 国内外相关研究现状文献综述 为探讨解决筑信科技公司往来账款存在的问题，笔者查阅了国内外相关的研 究文献，并对其主要