浅析企业应收账款的管理及对策 毕业论文.doc

浅析企业应收账款的管理及对策 摘 要 　　企业发生应收账款的主要原因是扩大销售，增强竞争力，那么管理目标就是求得利润围绕如何提高企业价值的角度来开展实现利润来进行。Abstract 　The enterprise has the account receivable primary cause is expands the sale, the enhancement competitive power, then account receivables management goal obtains the profit, how regarding to enhance the enterprise value the angle to develop, how to realize the profit to carry on. The account receivable takes the enterprise current assets a material item, guaranteed that the account receivable the security, the acceleration funds turn over, strengthens to the account receivable management has the very vital practical significance. This article obtains from the account receivable to enterprises pro and con aspects influence, to understand the present Our country Enterprise account receivable takes the fund to stay at a high level, and bad account rate high present situation. Has analyzed the question which and the reason in the enterprise account receivable management exists, the existence question mainly displays in the unification coordinated internal control system and in anticipation to the customer credit information procedure and so on, its reason is the enterprise high quality administrative personals and the sales personals are not many, the superintendent manages the idea to be wrong, does not have the enough risk guard consciousness, moreover to account receivable current management imperfect and so on. Finally to the measure which its should adopt from anticipation the credit policy formulation, to sold on credit the object the credit information and the risk management and so on, in the matter sales contract management and the account receivable to the account, the calculation as well as the reasonable debt collection strategy and so on begins variously afterward, has made the simple analysis and the exploration separately. Key word: Account receivable; Influence; Management countermeasure; Debt collection 1 引 言 应收账款是指企业因销售产品、商品、材料及提供劳务等业务，应向购货方及接受劳务的单位及个人收取的款项。具体包括应