(模版)毕业论文解析.doc

编号 毕 业 论 题 专 业 会 计学 董 倩 学 号 01011座机电话号码 指导师 黄 继 职 称 题目类 理论 实验 工程设计 术 软件开发2014 年3月29日 摘 要 在市场经济条随着竞争热销逐渐成为业扩场润的业之间销来频强应账为业动资产项重内国较实场经济础够风险识强业没目实对销结导应账账风险业润现却严使资转竞争中惨过赖销导额应账会给业产经营带来响不仅会阻碍业经营和发至会业灭强应账法对业降应账风险结合当国业应账实际况过对中业应账问题响进东联电为业应账应账现 Abstract Under the condition of market economy, with the competition superheating ,credit sales also gradually become enterprise expanding the market ,increasing revenue and profits of a commonly used method .Between enterprise’s credit sales is more and more frequent ,strengthen the management of account receivable already to become the enterprise of current asset management is an important content .Because the market economy starting evening , credit foundation is weak ,the credit system is imperfect ,and risk awareness is not very strong .Some enterprises lack of credit management science ,blind result to customer credit account receivable ,too bad ,high risk loss ,make profits and cash flow imbalance ,the capital turnover mess up ,and elimination in the competition .High accounts receivable and will give the production and operation of enterprises bring bad effects ,even hampering the normal operation and development of enterprises .Therefore ,strengthening receivables management and control method for enterprises to reduce the risk of account receivable is very important . In this paper, combined with the actual situation of accounts receivable of current our country small and medium-sized enterprise, through the analysis of cause and effect should be accounts receivable problems, to the small and medium-sized enterprise, and adopts the method of case study, taking Dongguan Lianmao Electronic Technology Co., Ltd as an example, puts forward some optimization of the small and medium-sized enterprise accounts receivable management measures. Keywords: accounts receivable; credit management; cash flow; case analysis; measures 目 录 引言 1 1 中小企业应收账款管理的基本理论 1 1.1 中小企业应收账款的含义 1 1.2 中小企业应收账款的特点 1 1.3 中小企业应