浅谈应收账款的管理 -瓮月振.doc

中国地质大学（北京） 成人高等教育 本 科 毕 业 论 文 题 目 英文题目 Talking about the management of account receivable ( 课题来源： 教学 科研 生产 其它 发出任务书日期： 指导教师签名： 年 月 日 教研室意见： 教研室主任签名： 年 月 日 学生签名： 摘 要 展有着极为重要的意义，其管理状况直接影响着企业的资产质量和资产营运能力。在 目前的经济情况下，企业之间的商品交易大多是建立在商业信用的基础上，采取赊销 的方式实现的，这种赊销方式在扩大销售、拓展市场、降低整体经营成本、强化企业 市场竞争地位和实力，进而实现规模经营等方面有着其他任何结算方式都无法比拟的 优势。然而随着商业信用的不断发展，企业之间由于赊销业务而产生的应收账款问题 也日益严峻。许多企业因应收账款管理不善导致现金流紧张、陷入财务危机甚至破产。 本文从应收账款管理的理论入手，分析了应收账款管理的现状以及对企业的影响，着 重阐述了应收账款的管理和控制。又以浙江春天卫浴有限公司应收账款管理为案例， 进行分析说明应收账款管理实务中的一些具体问题以及解决问题的措施，最后对全文 做出归纳性总结。 关键词：；；；  ABSTRACT Accounts receivable is an very important asset to kinds of enterprises. It will reflect the level of the ability of corporate business management and asset profits. In the modern economy society, the most trade is based on credit. The trade credit is the Most efficient means of settlement in enlarging the market, reducing the whole cost of the business, strengthening the power of the competition, and etc. However, with the development of the trade credit, a serious problem of accounts receivable emerges. Because of selling on trust blindly, many corporations have got excessive accounts receivable, among which many are bad and can not be reclaimed. As a result, these corporations are lack of sufficient cash, and can not survive. in the end, they go bankruptcy. Many cases from home and overseas corporations indicate that the power of the risk of accounts receivable is startling in destroying the vitality of the corporations.This text proceeds from the theory of accounts receivable, discuss the present situations of the accounts receivable management and the influence to enterprises. Through the Spring sanitary ware zhejiang. in accounts receivable management success stor