应收账款管理本科毕业课题论文.docVIP

摘 要 随着经济的不断发展,企业的安全持续经营发展显得尤为重要。目前,有许多企业因未对应收账款采取有效的控制,导致企业资金紧张,甚至陷入财务危机。为此,对企业应收账款的管理研究已迫在眉睫。With the continuous economic development, enterprise development continuing operations of the security it is particularly important. In recent years, Chinas total enterprises accounts receivable increased year by year, the formation of bad debts bad debts of the increasingly serious shortage of working capital and enterprise. Between enterprises owed money, resulting in overdue accounts receivable remains high, in the economy has become a major disease. Business and bad debts declined and deal with the situation prevailing accounts, credit products enterprises in the purchase price can not be recovered, and enterprises have not taken effective measures in time, long past the liquidity impact of the operation, the money shortage, It can be said that some enterprises have serious crisis of accounts receivable. At present, there are not many companies due to accounts receivable to take effective control, leading to tension enterprise funds, or even a financial crisis. To this end, the enterprise accounts receivable management studies is urgent. Key words: Accounts receivable; credit policy; Solvency；bad debts；Management 引言 6 1.应收账款的相关理论概述 8 1.1应收账款的概念 8 1.3应收账款的形成原因 10 1.3.1企业内部的原因 10 1.3.2企业外部的原因 11 1.4应收账款管理的涵义、目标及必要性 11 1.4.1应收账款管理的涵义 11 1.4.2应收账款管理的目标 12 1.4.3应收账款管理的必要性 12 2.砖厂的应收账款现状 13 2.1砖厂简介 13 2.2砖厂的应收账款状况 14 2.3.砖厂应收账款形成的原因 14 2.3.1 外部原因 14 2.3.2 内部原因 16 3.砖厂的应收账款问题分析 16 3.1 资金使用效率降低 16 3.2 收入虚增 18 3.3 坏账逐年增多 19 3.4 应收账款周转率过低 19 3.6 资产负债率过高 20 4. 砖厂的应收账款管理对策研究 21 4.1 对应收账款进行追踪 21 4.2 做好应收账款的账龄分析 21 4.3 建立完善的应收账款管理体制 22 4.4加强对应收账款的日常管理 24 4.5 运用法律手段维护合法权益 25 5 结论 25 参 考 文 献 27 致 谢 28 引言 提到应收账款，就不可能不谈债。对企业来讲，会计借方账上所列的应收账款就是客户所欠的债。因此，应收账款具有债权的全部特征，且可以转让。本文主要是针对企业所发生的应收账款所形成的债权进行论述，同时对其他类型的债权也进行必要的探讨。在计划经济体制下，我国企业账上的应收账款所占的比重较小，所以企业根本不重视应收账款的管理。但是，随着我国社会主义市场经济的不断发展和卖方市场向买方市场的转变，我国企业面临的市场竞争日趋激烈。为了扩大市场占有率和增加销售额，许多企业不得不利用信用销售的方式来提高自身的竞争力。通过信用销售方式增加销售额的同时，