TATFOOK公司应收账款管理中存在的问题及对策研究本科毕业论文.doc

TATFOOK公司应收账款管理中存在的问题及对策研究 摘要：应收账款作为企业资产中比较重要的一部分，其持有规模和持有时间对企业的持续经营和发展起着举足轻重的作用，因此如何使得企业的应收账款规范化、正确化，为中小企业资金合理利用和公司经营发展起到重要作用，是中小企业探索的主题之一。本文利用实证会计理论研究方法和应收账款理论相关知识,分析了TATFOOK公司应收账款的现状和面临的问题，指出该企业应收账款存在的问题主要是缺乏专门的信用管理部门、管理职能设置方面欠妥、销售管理方面的松懈、财务系统设置中的缺陷，提出了该公司应从加强应收账款的内部控制制度、事前控制、事中控制、事后控制等方面实现公司应收账款的有效化、合理化，促进公司的长足发展。 关键词：应收账款 应收账款管理 信用 赊销 坏账损失 TATFOOK company account receivable management existing problem and countermeasure research Abstract：Accounts receivable as assets more important part, its holding scale and holding time on the companys continued operation and development play a decisive role, so how to make the receivable Zhang money of the enterprise standardization, correct, for small and medium enterprises fund reasonable use and development of companies play an important role, is the small and medium-sized enterprise exploration of the theme of. This paper uses the empirical research method of accounting theory and accounts receivable theory knowledge, analysis of the TATFOOK company account receivable in the current situation and the problem that face, pointed out the enterprise accounts receivable problems is the lack of special credit management department, management function settings of defective, sales management is lax, financial system in the set of defect, put forward the company should strengthen the account receivable internal control system, prior control, process control, the control after the event to achieve companys accounts receivable effectively, rationalization, promote the companys rapid development. Key words：Accounts receivable Accounts receivable management Credit Sell on credit Bad debt losses 目 录 1.绪论....................................................5 1.1选题的背景与意义........................................5 1.2研究综述...............................................5 1.2.1 国内研究综述........................................5 1.2.2 国外研究综述........................................6 1.3 研究内容...........................................