中小企业应收账款管理问题调查分析 毕业论文.doc

本科生毕业论文 中小企业应收账款管理问题调查分析 --以QL机械有限公司为例 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2012年5月20日摘　要 近年来，随着我国市场经济的快速发展，市场竞争越来越激烈。在大部分销售领域内存在着厂家众多和产品供大于求的形势下，采用分期收款方式的赊销政策作为吸引客户、扩大销售的一种手段，被越来越多的生产企业所采用。对于企业来说，应收账款是一柄双刃剑，它既有扩大市场，增加利润的有利一面，也有减少现金流入，增加债权风险的不利之处。因此，剖析应收账款增长的原因，加强内部控制，提高风险防范意识就显得十分必要，做好应收账款管理工作是当今中小型生产企业经营管理工作的重点。但我国大部分中小型生产企业在应收账款的管理上普遍存在着意识淡薄、方法落后等问题，严重影响了企业的生产经营和市场竞争力。笔者曾在QL机械有限公司实习，实习期间通过对企业的实地调研和查阅大量的资料文献，初步了解了该类生产企业的应收账款现状。笔者研究发现QL机械有限公司在应收账款管理过程中还存在着应收账款管理观念不强、管理方法不规范、缺少有效风险防范意识和手段等问题。本文通过分析QL机械有限公司的实例，对企业应收账款增长的原因以及如何加强应收帐款的管理进行了详细分析和阐述，希望能对中小型生产企业加强应收账款管理提供一些借鉴意义和帮助。 关键词：应收账款；应收账款管理；内部控制 Abstract In recent years, with the rapid development of Chinas market economy, market competition has been increasingly fierce. In most of manufacturers, oversupply products are stored than the demand of sales market. The use of installment credit policy as a means to attract customers and expand sales is widely adopted by more and more manufacturers. For enterprises, the accounts receivable is a double-edged sword. On one hand, it expands sales markets and increases profits , but on the other, it reduces the cash inflow and adds the risk of creditors investment risks. Therefore, to analyse the cause of accounts receivable growth, strengthen internal controls and improve risk awareness is very necessary to accounts receivable management. It is the key to todays small and medium-sized manufacturing enterprises’ operation management. But most of small and medium-sized manufacturing enterprises are weak in the management methods of accounts receivable, seriously affecting the production and operation of enterprises’ market competitiveness. I have ever worked in QL Machinery Co., Ltd. and have had a preliminary understanding of its current situation of accounts receivable. I have found that the QL Machinery Co., Ltd. exists some shortages in the receivables management process, such as: weak receivables management concepts, non-standard management methods and the l