XX有限公司应收账款管理的现状问题及对策-毕业论文.doc

摘要 企业应收账款管理的基本理论包括:信用政策的制定, 应收账款成本的核算和应收账款的明细分类会计处理. XX公司的应收账款管理的现状及问题包括:一信用管理机制不健全和客户的信用状况不完善;二是XX公司债务处理方式比较单一以及处理技巧不够完善;三是的收账政策不完善和内部控制制度不严谨; 从两方面阐述了成因分析:一是企业自身的现实原因,包括企业风险意识淡薄 片面追求数字效应急功近利The basic theories of accounts receivable in the business enterprise include: the establishment of the reputation policy, assessesing of the account receivable cost and Accountancys processing of the accounts receivable detail classification. The present condition and the problem of the accounts receivable management in QQHE first Tool machine factory represents that first: the reputation policy is not sound and the customers reputation is not perfect. second :the payment policy is not perfect and the payment skill is not scientific. Elaborate the cause analysis from three aspects .first is the realistic reason of the business enterprise ,Including the business enterprise risk consciousness is dim, Unilateral pursue the numerical effect, Short-term behavior of business enterprise is eager for quick success and instant benefit, The inner part control system is not strict, The management have no effect. The second is the exterior environment of reason, include to come from the pressure that the abroad goes together the industry and come from the pressure both side that the domestic goes together the industry. To resolve the accounts receivable management in counterplan and measures of problem, there are three aspect,Investigate while thereputation that values of the customer and the sound reputation management policy; second is colourfull wise and skill in debt management .And the third is perfect to accept the policy of accounting and control to accept the technique of accounting .This are exactly also the main contents of this text research. Keywords: accounts receivable, The reputation investigate, The reputation mangement, Payment policy. 不要删除行尾的分节符，此行不会被打印目录 摘要 I Abstract II 第1章 绪论 1 1.1 课题背景和意义 1 1.1.1课题背景 1 1.1.2 立题的意义 2 1.2 应收账款管理的基本理论 3 1.2.1 应收账款的涵义 3 1.2.2 基本理论 3 1.3