XX有限公司应收账款管理的现状问题及对策毕业论文.pdfVIP

哈尔滨工业大学成人高等教育毕业设计（论文） 摘要 企业应收账款管理的基本理论包括:信用政策的制定, 应收账款成本的 核算和应收账款的明细分类会计处理. XX 公司的应收账款管理的现状及问题包括:一信用管理机制不健全和客 户的信用状况不完善;二是XX 公司债务处理方式比较单一以及处理技巧不够 完善;三是的收账政策不完善和内部控制制度不严谨; 从两方面阐述了成因分析:一是企业自身的现实原因,包括企业风险意识 淡薄 片面追求数字效应, 企业存在短期行为急功近利, 内部控制制度不严 监管不力;;二是外部环境的原因,包括来自国外同行业的压力和来自国内同 行业的压力两方面. 解决应收账款管理中问题的对策和措施包括：一重视客户的信用调查和 健全信用管理机制;二是多样化债务处理方式和完善处理技巧.三是完善收账 政策和强化内部控制 。这三方面也正是本文研究的主要内容。 关键词 应收账款，信用调查，信用管理, 收账政策。 - I - 哈尔滨工业大学成人高等教育毕业设计（论文） Abstract The basic theories of accounts receivable in the business enterprise include: the establishment of the reputation policy, assessesing of the account receivable cost and Accountancys processing of the accounts receivable detail classification. The present condition and the problem of the accounts receivable management in QQHE first Tool machine factory represents that first: the reputation policy is not sound and the customers reputation is not perfect . second :the payment policy is not perfect and the payment skill is not scientific. Elaborate the cause analysis from three aspects .first is the realistic reason of the business enterprise ,Including the business enterprise risk consciousness is dim, Unilateral pursue the numerical effect , Short-term behavior of business enterprise is eager for quick success and instant benefit, The inner part control system is not strict, The management have no effect. The second is the exterior environment of reason, include to come from the pressure that the abroad goes together the industry and come from the pressure both side that the domes