关于我国企业应收账款若干问题的思考.doc

江西师范大学财政金融学院学士学位论文 关于我国企业应收账款若干问题的思考 PAGE 江西师范大学财政金融学院学士学位论文 浅谈我国企事业应收账款的处理及对策 本科生毕业设计(论文) 中文题目： 关于我国企业应收账款若干问题的思考 外文题目： Ponders about Enterprise Accounts Receivable in Our Country 学生姓名：　　 学 号：　 学　　院：　财政金融学院 专　　业：　 会计学 指导教师 姓名及职称：　　 完成时间：　　　　 　2012年4月　　 PAGE I 关于我国企业应收账款若干问题的思考 摘要 应收账款是普遍存在的，是企业资金管理的重要组成部分，是一项风险较大的流动资产，随着市场经济制度的不断完善和发展、商业信用不断扩大，应收账款在资产总额中所占比例也不断加大。目前，我国绝大多数企业社会信用基础较薄弱，社会信用体系还不完备，信用管理体系尚在探索和建立之中，有关政策法规尚未出台，所以，企业加强应收账款管理势在必行。 本论文主要通过对我国企业应收账款现状的分析调查，针对其现状指出了存在的问题，就其存在的问题进行成因分析，并在此基础上探索出对企业应收账款应进行事前财务分析、事中决策控制、事后风险管理、进一步完善征信体系等一系列强化管理的对策措施。 关键词： 应收账款 商业信用 应收账款管理 征信体系 Ponders about Enterprise Accounts Receivable in Our Country Abstract Accounts receivable is universal. It is an important part of the enterprise capital management and is also a large risk of current assets. As the system of established market economy develops and becomes consummated, the commercial credit expands constantly and the proportion of accounts receivable in the total assets increases. At present, the basis of social credit in our country is still relatively weak, and the system of social credit is not completed. Besides, credit management system is still in the exploration and relevant policies and regulations have not been issued yet. Therefore, the enterprises to strengthen management of accounts receivable is imperative. By the investigation and analysis of present situation of enterprise accounts receivable in our country, this thesis try to point out the current problems and analyze causes of the problems. By these explorations, it draws the conclusion that a series of measures of accounts receivable should be taken from the following aspects: advanced finance should be analyzed, decision-making should be controlled in