应收账款地管理系统地探讨定稿子.docVIP

word word PAGE / NUMPAGES word 应收账款管理的探讨 黎鹏 财务管理专业 08财管〔2〕班 20083069101 指导教师： 贺文春 讲师 摘要：应收账款是指企业在正常的经营过程中，因销售商品、产品或提供劳务等业务而形成的债权，它是伴随着商业信用的产生而产生的。而市场经济是信用经济，随着我国市场经济的逐渐加深与完善，合理的应收账款对于企业扩大经营规模、提高销售量和市场的占有率有很大的促进作用。因此企业的应收账款的管理已成为企业管理的重要组成局部，甚至关系到企业的生存与开展。但我国很多企业对应收账款的管理认识不清，导致应收账款是很多企业财务管理的薄弱环节。因此为了加强应收账款的管理，本文从现在企业所面临的几个问题出发，提出了制定合理的信用政策、对应收账款的日常管理、建立健全应收账款管理机制等方法来进展应收账款的管理，从而提高企业资金使用效率。 关键词：应收账款；管理；信用 Discussion of management of the account receivable Abstract：Accounts receivable refers to the enterprises in the normal course of business ,because of sales of sales of goods, products or services and the formation of credit business, it is acpanied by the appearance of the mercial credit. While the market economy is the credit economy, along with our country market economy gradually deepened and perfect, reasonable accounts receivable for enterprises to expand the operation scale, increase sales and market share have great role in promoting. Therefore the enterprise accounts receivable management has bee an important part of enterprise management. even related to the survival and development of enterprises. But a lot of enterprise of our country the accounts receivable management understanding is not clear, cause the account receivable is a lot of enterprise financial management of the weak links. therefore, in order to strengthen the management of accounts receivable, this article from the present enterprise faces several problems, put forward reasonable credit policy, the account receivable management, establish and improve the management of accounts receivable mechanism to undertake the management of accounts receivable, enterprises in order to improve efficiency in the use of funds. Keyword: accounts receivable；administration；credit 目 录 TOC \o 1-2 \h \z \u 一、应收账款概述 1 〔一〕应收账款的定义与其特点 1 〔二〕应收账款形成的原因与它的管理目标 1 〔三〕应收账款的功能与本钱 3 〔四〕应收账款对企业开展所带来的影响 4 二、我国当前企业应收账款管理的现状和存在的问题 5 〔一〕我国应收账款管理的现状 5 〔二〕我国应收账款管理存在的问题 6 三、加强应收账款管理的措施 9 〔一〕制定合理的信用政策 9 〔二〕建立和规X应收账款的日常管理制度 11 〔三〕落实和