论企业应收账款管理-以福州皓月实业有限公司为例.pdfVIP

摘要 应收账款管理现已经是当下每个企业流动资产的重要组成部分，每个企业的 应收账款都将直接关系到该企业的现金流量和再生产的资金，对应收账款的管理 已经成为企业经营活动中的非常重要的一个问题。应收账款能不能顺利收回将直 接影响到企业的现金流，之后也将会直接影响到企业持续经营的顺利进行。现下 激烈的市场竞争，很多企业处于劣势，为了扩大销售，企业忽视对客户信用的调 查与管理，纷纷采用赊销产品的促销方式，使得企业应收账款不断的攀升，企业 风险不断的增大；企业缺乏风险防范意识；企业内部控制制度不严格。本文对应 着应收账款管理及问题和应该如何解析展开的论述。 关键字：应收账款管理；问题；对策 III Abstract Accounts receivable management is an important part of the assets of each enterprise, each enterprise accounts receivable will be directly related to the companys cash flow and reproduction of funds, accounts receivable management has become a very important issue in the business activities of enterprises. Whether the receivables can be recovered smoothly will directly affect the cash flow of the enterprise, and will also affect the continuous operation of the enterprise directly. Under the fierce market competition, many enterprises at a disadvantage, in order to expand sales, enterprises neglect the investigation and management of customer credit, credit products have adopted the way of promotion, the enterprise accounts receivable rising, enterprise risk is increasing constantly; enterprises lack of risk awareness; the enterprise internal control system is not strict. This article corresponds to the accounts receivable management and problems and how to analyze the unfolding of the discussion. Key words ：Accounts receivable management ；problem ；countermeasure Ⅵ 目录 一、引言 ……………………………………………………………………1 二、应收账款相关理论概述……………………………………………3 （一）应收账款的定义……………………………………………………3 （二）应收账款的特点……………………………………………………4 （三）应收账款的功能………………………