会计学-应收账款管理问题存在问题及解决对策——以汕头市盛美玩具塑胶有限公司-论文.docx

广州大学松田学院2020届毕业论文（设计）

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AccountsReceivableManagementProblemsandCountermeasures—ShantouShengmeiToyPlasticCo.LTDasanExample

Abstract：Sincethereformandopeningupin1978,withthedevelopmentofthemarketeconomy,thecompetitionamongtheenterpriseswithperfectmarketeconomysystemhasbecomemoreandmoreintense,whichmakesthecompanieshavetotakesomemeasurestopromotethesales,thusoccupyalargermarketshare,creditsales,acredit-basedsalesmethodiswidelyusedbyenterprises,itisthemainreasonfortheformationofaccountsreceivable,butalsothemaincoreofthemarketeconomy.Inthisnewsituation,ifenterprisesblindlyexpandsales,itwillaffectthenormaloperationofenterprises,dealingwithaccountsreceivablemanagementissuesimminent.Atpresent,theproblemsexistinginthemanagementofenterpriseaccountsreceivablemainlyinclude:lackofcomprehensiveinvestigationofcustomers,blindexpansionofaccountsreceivable,lackofinternalcontrolmanagement,ineffectivecollectionofaccountsreceivable,andnon-standardmanagement,backwardmanagementmethodsandotherissues.Inordertopromotethehealthyandstabledevelopmentofenterprisesandimprovetheturnoverrateoffunds,thispapertakesthetopicasthestartingpoint,expoundstheimportanceofthemanagementofaccountsreceivable,brieflyanalyzestheproblemsexistinginthemanagementofaccountsreceivable,andcombinesthereality,summarizesomeeffectiveandreasonablemeasuresofaccountsreceivablemanagement.Theoryandpracticecoexist,fortherelevantstaffforreference,forChinasenterpriseaccountsreceivablemanagementissuesputforwardreasonableproposalstoenhancethecompetitiveadvantageofenterprises.

Keyword:CreditSales,AccountsReceivableManagement,?Problem，Countermeasure.

目录

TOC\o1-3\h\u第1章绪论 1

1.1研究目的与意义 1

1.2文献综述 2

1.2.1国内研究 2

1.2.2国外研究 3

1.3研究的内容与方法 3

1.3.1研究的内容 3