应收账款管理中存在的问题及对策研究以北京嘉瑞会计公司为例.docxVIP

题目 应收账款管理中存在的问题及对策研究 -以北京嘉瑞会计公司为例 应收账款管理中存在的问题及对策研究 摘 要 应收账款一词对每个企业来说都不陌生，所谓应收账款，就是指供应单位或服务机构因向购买单位或接受服务机构进行商品的销售以及服务的提供，由此形成的一项应收款，也可以说是一项债权。它对任何企业的意义都是不可小看的，既是一种重要的资产，同时也是影响着企业发展规模大小和市场占比的多少。如今我国经济正当发展快速的时期，企业之间的竞争越来越强烈，很多已经是在夹缝中求生存。本文以北京嘉瑞这个真实存在的主体为对象，把应收账款出现的隐藏原因当作过渡，末了找到并提出了一些细微的策略和手段。但愿为我国企业的成长有所帮助。 关键词：应收账款；应收账款周转率；可持续发展 ABSTRACT Accounts receivable refers to the amount of money that the enterprise receives from the sale of the goods and the provision of labor services to the unit purchasing the unit or the labor service. It is also an important part of the enterprises assets. It is also the scale of the enterprises enlargement, the market share and the competition The necessary protection of the initiative. With the deepening development of the socialist market economy, market competition is becoming increasingly fierce. As a corporate blood accounts receivable if not timely recovery, the companys working capital will be the situation of turnover is not working, and thus threaten the normal operation of enterprises. This paper analyzes the existing problems and reasons of the accounts receivable management of Chinese enterprises from the specific reasons of the accounts receivable of our country, and finally puts forward some suggestions on how to optimize the management of accounts receivable in our country Specific strategies, hope that Chinas enterprises and their managers have a certain reference value, and thus promote the sustainable development of Chinas enterprises. Keywords: Accounts receivable ; Accounts receivable turnover; Sustainable development 目 录 TOC \o 1-3 \h \u 1前 言 1 2相关理论介绍 1 2.1应收账款的含义 1 2.2应收账款的特点 1 2.3应收账款管理不善的后果 2 2.3.1虚增销售收入，增加经营风险 2 2.3.2影响资金周转，引发财务危机 2 2.3.3增加收账成本，加速现金流出 2 2.3.4影响企业的商业信用形象 3 3北京嘉瑞会计公司应收账款的现状 5