李佳骏毕业论文.doc

高等教育自学考试毕业论文封面 市地：济南市 2014年 3月1 日 专 业 会计 姓 名 李佳骏 联系电话 准考证号 012711500001 通讯地址 济南市历城区经十东路31699号山东青年政治学院 邮 编 250103 论文题目 浅议企业应收账款的管理 论文页数 15 指导教师 张敏 指导教师评估 签 名 评 审 意 见 签 名 答辩评估 签 名 毕业考核成绩 主考院校签章 年 月 日 浅议企业应收账款的管理 摘要 在市场经济条件下，存在着激烈的市场竞争，企业为了抢先占领市场、扩大销售可能采取赊销方式，得以增加销售收入，致使形成应收账款，即债权成立的开始，到销售货款的的收回或者作为坏账准备处理结束，企业采用系统的方法和科学的手段，对应收账款回收的全过程被称为应收账款的管理。其目的是保证应收账款及时足额的收回，降低和避免信用风险。所以应收账款的收回，减少坏账损失是企业应收账款管理的一项重要内容。应收账款是企业对外赊销商品、材料、提供劳务等影响购货方或者接受劳务的单位收取的款项，是企业为了促进销售和减少存货从而增加盈利而向购买者进行的投资。应收账款管理的好坏直接影响到企业营运资金周转和经济效益，同时它也是信用管理的重要组成部分，所以对应收账款的管理已成为企业经济活动中极其重要的问题。 【关键词】：应收账款管理；应收账款；信用管理 ABSTRACT Under the condition of market economy, there is a fierce market competition, enterprises in order to occupy the market, expand sales may take credit, to increase sales revenue, resulting in the formation of accounts receivable, the creditors rights established began to recover, sales or as bad account preparation processing end, enterprises to adopt scientific methods and systems means, accounts receivable recovery of the whole process is called the management of accounts receivable. Its purpose is to ensure that the account receivable timely and full recovery, reduce and avoid the credit risk. So the recovery of accounts receivable, reduce the loss of bad is the enterprise should be an important content of accounts receivable management. Accounts receivable is the enterprises credit products, materials, providing services such as effect of buyer or accept the services of the unit received the money, is the enterprise in order to promote sales and reduce inventory and increase profit to the buyers for investment. Accounts receivable management directly affect the enterprise working capital turnover and economic benefits, at the same time, it is also an important part of credit management, so the management of accounts receivable has become an extremely important problem in the econ