企业应收帐款及典型案例分析的研究.docVIP

毕 业 设 计（论 文） 企业应收帐款及典型案例分析的研究 系　　　　　　别： 人文与管理学院 专业名称： 财务管理 学生姓名： 李旭 学　　　　　　号： 1004170340 指导教师姓名、职称： 花莹 完成日期：2014年2月 企业应收帐款及典型案例分析的研究 摘 要 随着市场经济的发展和信用的推行，企业应收账款数额普遍明显增多，应收账款的重要性日益凸显；同时，许多企业的应收账款的增长率大于收入的增长率，使企业资金的利用效用降低，企业的生产经营风险增大，应收账款问题也日益严重。倘若管理不善，就会影响企业的资金周转，减少企业的实际效益，甚至引发企业的财务危机。因此，应收账款的管理在企业经营活动中举足轻重。 本文在总结之前的研究基点上，结合相关的案例，进行了探索研究。对应收账款的相关理论进行综述，提出了应收账款的概念、作用、特征等；接着提出了应收账款管理的意义和目的、国内外研究现状以及应收账款管理的相关基本理论；随后分析了应收账款管理的现状，提出当前应收账款管理中存在的信用管理不足、权责控制不完善、逾期账款处理不力等关键问题、发现其管理工作中出现的各种矛盾；紧接着从企业外部和内部分析出现问题的原因，并以具体公司为例，对其应收账款管理方面存在的一些问题进行分析探讨，剖析存在问题的原因；最后通过以上的步骤提出建立高效资信评估机制、完善内部控制制度、加强应收账款日常管理等应收账款管理的相应对策和方法。 关键词：应收账款管理，财务风险，内部控制 ABSTRACT With the development of market economy and the implementation of commercial credit, the amount of accounts receivable of enterprises significantly increases, and the importance of accounts receivable are emerging. At the same time, the growth rate of accounts receivable of many enterprises is greater than income growth rate, what lower the utilization efficiency of business capital and increase management risks, so that problems about accounts receivable become more and more serious. Once enterprises live with poor management, it will affect the flow of fund and reduce the real benefits, and may even cause the financial crisis. Therefore, the management of accounts receivable has become an increasingly important issue in many enterprises business activities. In this paper, based on the summary on the predecessors study and combined with relevant cases, a exploratory research was carried out. First of all, through the literature analysis, the article summarized related theories of accounts receivable, put forward the concept, function, characteristics of accounts receivable and the meaning and purpose of the management of account receivable, and then introduced the research both at home and abroad as well as the basic theories of management of account