毕业论文模板（含文献综述写作）.doc

JIANGXI AGRICULTURAL UNIVERSITY 本 科 毕 业 论 文 题目:上市公司应收账款管理存在的问题及对策分析 ——以佛山照明为例 学 院： 经济贸易学院 姓 名： 学 号： 专 业： 会计学 年 级： 指导教师： 职 称： 副教授 2011 年 5 月 摘 要 随着全球经济一体化的发展，商业竞争愈加激烈，我国不少上市公司出现了应收账款主营业务收入的比重大幅上升，坏账损失率在不断增加的情况，严重的影响了企业的经济效益。针对当前状况，本文以佛山照明公司个案研究对象，对其近年来应收账款变化情况、应收账款质量情况进行了阐述，从外部与内部因素分析了其出现这些状况的具体原因，最终得出必须完善该公司赊售与收款环节的内部控制、建立催收账款的队伍、强化应收账款管理人员的薪酬激励机制等对策建议，以提高上市公司应收账款质量、减少应账款回收风险，提升上市公司的收益质量。 关键词：上市公司； 应收账款； 坏账准备  Abstract With the global economic integration， business competition increasingly fierce， many listed companies in China accounts receivable account the proportion of main business income of a substantial increase in bad debt loss is increasing， seriously affecting the economic efficiency of enterprises. Some listed companies for the current accounts receivable management problems of Accounts Receivable Management， activate the liquidity. For the current situation， described in the text listed companies in China in recent years， the quality status of accounts receivable， accounts receivable management focus of the importance of meaning，this paper describes the first listed company in China in recent years， the quality status of accounts receivable， accounts receivable focus on the importance of meaning， and examples of Foshan lighting changes in recent years， accounts receivable， accounts receivable of the quality of， the analysis of these state the reasons put forward corresponding measures to improve the quality of accounts receivable， Made from the corresponding measures such as: sales and receivables， improve internal controls， increase the credit control team set up collection accounts， accounts receivable management to establish and strengthen incentives a