企业应收账款管理分析 正文.doc

学号： 毕业论文（设计） 题目 企业应收账款管理分析 院 （系） 专 业 学生姓名 成 绩 指导教师 （职称） 2014年 诚信声明 本人郑重声明：所呈交的毕业论文（设计）是我个人在导师指导下，由我本人独立完成。有关观点、方法、数据和文献等的引用已在文中指出，并与参考文献相对应。 我承诺，论文中的所有内容均真实、可信。如在文中涉及到抄袭或剽窃行为，本人愿承担由此而造成的一切后果及责任。 ? ? 毕业论文（设计）作者签名： 签名日期： 2014 年 月 日  摘要Abstract With the improvement and the development of the market economy system, our enterprises have gradually into the world economy. The credit marketing also gradually becomes a commonly used method which the enterprises expand the market, and to reduce store inventory, the situation providing the commercial credit is prosperous between the companies, specially for the foreign merchant, enhancing account receivable investment and the management have become an important content of the enterprises current assets management. Enterprise credit management as a research subject has a hundred years history in the west, process management, credit policy and specific methods belong to the account receivable risk management have formed theories and practice experiences. In China, the research of account receivable management started so late, and generally utilizing western research achievements, moreover, focusing on the credit policy，and account receivable risk prevention involve less. The credit foundation is weak，credit system is imperfect, the risk consciousness is not very strong, which due to market economy starting so late. Some enterprises lack of right credit management, blindly crediting customer, as a result, account receivable is so high, bad account risk loss is so big, and following result is to make profit and cash flow imbalance. This paper discusses fundamental theory of the accounts receivable management, which bases on the existing research results at home and abroad, On basis of analyzing the causes and high negative influence brough