毕业设计财税管理系.docVIP

辽宁经济职业技术学院 毕 业 论 文 题目：浅论应收账款的影响与控制 系别：财税管理系 姓名：宋乾坤 学号：200831217 专业：会计（注册会计师方向） 指导教师：尤强 二○一一年四月 毕业论文（设计）诚信承诺书 学生姓名 宋乾坤 专业 会计（注册会计师方向） 学号 200831217 指导老师 尤强 系别 财税管 摘 要 应收账款是企业因销售商品或提供劳务而形成的债权，实质上是企业为客户提供的一种商业信用。应收账款的形成，一方面有利于企业扩大销售，减少存货，提高市场竞争力；另应收账款是企业的主要流动资产之一，对其管理是企业财务管理的一个重要部分。在市场经济条件下,随着竞争激烈的白热化,企业为了稳住自己的销售管道、扩大产品销路、减少存货、增加收入,常常需要向客户提供信用业务,这样就导致了应收账款的产生。应收账款的形成增加了企业经营的风险,影响到企业营运资金周转和经济效益。且据专业机构统计分析,在发达市场经济中,企业逾期应收账款总额一般不高于10%,而在我国,这一比率高达60%以上。能否按期顺利收回应收账款直接关系着企业的现金流量周转速度，如果不引起重视可能会导致企业难以持续经营。因此，加强应收账款风险防范与管理是企业生存和持续发展的关键。企业要结合自身的实际情况，建立应收账款的风险防范机制，从源头控制，防患于未然。关键词：企业应收账款? 资金周转? 源头控制 Abstract Accounts receivable is formed due to sales of goods or rendering of enterprise claims, in essence, is the enterprise to provide customers with a business credit. Formation of receivables, on the one hand to enterprises to expand sales, reduce inventory, improve market competitiveness; on the other hand is one of the main assets of the enterprise of the receivable, of its management is an important part of enterprises financial management. Under market economy conditions, as the intense competitive, enterprises in order to stabilize the market for their sales pipelines, expand product, reduce inventory, increase revenues, often need to provide credit to the customer business, which led to a generation of accounts receivable. Accounts receivable forms increases the risk of business, affected the operating cash flow and economic benefits. And according to the statistical analysis of the professional bodies, in the developed market economy, enterprises generally not higher than the total overdue accounts receivable 10%, and in our country, this ratio as high as 60%. Whether arranging a smooth recovery of receivables directly related to the enterprises cash flow velocity, if you do not pay attention to can lead to unsustainable management of enterprises. Therefore, strengthening risk prevention and management of the recei