F公司应收账款管理存在的问题及对策分析.doc

F 公司应收账款管理存在的问题及对策分析 摘 要 随着市场经济的大力发展，企业的安全持续的发展显得尤为重要。企业为了 抢占市场份额在销售中产生大量的应收账款。如果大量的应收账款未及时收回, 甚至发生坏账,则影响公司的正常生产经营活动。同时应收账款是公司的一项资金 投放,长期占用了企业资金,延长企业经营周期,增加了其经营成本,从而严重影响 其再生产能力。应收账款作为企业资金管理中的一项重要内容，其管理效果直接 影响到企业营运资金的周转和经济效益,应收账款的管理对于企业的影响也逐步 加深。目前，我国的社会信用基础还比较薄弱，社会信用体系仍不完备，信用管 理体系仍在探索和建立之中，有关政策法律法规尚未出台，我国企业比起发达国 家的应收账款管理已经滞后了许多。应收账款不仅影响企业的营运资金的周转和 经济效益，更给企业带来潜在的风险。如何更有效地提高应收账款的管理,是目前 我国很多企业面临的一个重要问题。对加强应收账款管理已经迫在眉睫。笔者以 F 公司为例，分析企业目前应收账款管理中存在的问题、原因以及解决措施。 关键词： 应收账款，应收账款管理，财务管理 I? F 公司应收账款管理存在的问题及对策分析 Abstract Along with market economy developing, enterprises safety and sustainable development is particularly important. If a lot of accounts receivable did not recover in time, even happen, then the bad influence company normal production and operation activities. Meanwhile the account receivable is a capital on enterprise funds occupied, long-term business cycle, extension, increased its operating costs, thus seriously affect its reproduction capacity. Accounts receivable as enterprise capital management, one of the important contents that its management effect directly affect the enterprise working capital turnover and economic benefit, of the management of accounts receivable for the impact also gradually deepened. At present, our country social credit basis is relatively weak, social credit system is still incomplete, credit management system is still in exploration and built, the relevant policy laws and regulations, Chinese enterprises having not enacted than developed countries have receivable management lags behind a lot of. Accounts receivable not only affect the enterprise working capital turnover and economic benefits, the more brings to the enterprise of potential risks. How to more effectively improve the management of account receivable. It is current our country many enterprises facing an important problem. To strengthen the management of account receivable is imminent. The author F company as an example, the ana