河北双天机械制造有限公司应收账款管理的探讨.docVIP

题目：河北双天机械制造有限公司应收账款管理的探讨 摘要 在当今市场经济环境下，企业通过信用销售的方式来扩大销售，增加市场份额和提高竞争力，因此，应运而生了应收账款。虽然企业通过信用销售的方式实现了扩大销售，增加市场份额，降低库存成本等目标。但也引发了应收账款周期过长，资金被大量占用，甚至影响到了企业资金周转和正常的生产经营活动，产生了企业的财务风险等不良后果。近几年来，随着我国市场经济的发展，商业信用的推行，企业应收账款数额出现了明显的增多，这已经成为流动资产管理中的一个日益严重的问题。因此，如何对应收账款进行科学的管理，已成为企业越来越关注的方面，同时也成为现代企业财务管理的一个重要课题。 目前，很多企业在应收账款管理方面存在很多问题，严重影响了企业的生存和发展。本文以河北双天机械制造有限公司为研究对象，通过对企业应收账款管理体系的现状进行研究，并做深入、细致的分析，特别是对公司近几年的财务数据进行了比较分析，发现了企业在应收账款管理方面存在的各类问题，对问题产生的原因进行剖析，并给出了有效的解决对策，以提高企业应收账款管理水平和降低应收账款风险。 关键词：应收账款；应收账款管理；信用销售 Title: Discussion on Accounts Receivable Management of Hebei Shuangtian Machinery Manufacturing Limited Company Major: Accounting Name: ??? Signature:?? ???_____ Supervisor: Signature:????? _____ ABSTRACT In todays market economy environment, the enterprise through the credit marketing way to expand sales, increase market share and improve competitiveness, therefore, emerge as the times require an account receivable. Although the enterprise through the credit sale way to expand sales, increase market share, reduce inventory cost objectives. But also led to the accounts receivable period is too long, substantial funds were occupied, and even affect the enterprise capital turnover and the normal production and operation activities, produce adverse consequences of enterprise financial risk. In recent years, with the development of market economy in our country, the implementation of commercial credit, enterprise should appear significantly increased the amount of accounts receivable, it has become an increasingly serious problem in the management of current assets. Therefore, how to carry out the scientific management of accounts receivable, enterprises have become more and more concern, but also become an important subject of modern enterprise financial management. At present, many enterprises have a lot of problems in the management of accounts receivable, serious impact on the survival and devel