会本-国有企业应收账款管理探析.doc

中央广播电视大学 会计学 专业本科毕业论文 题 目： 国有企业应收账款管理探析 学 号： 051120630 姓 名： 糜家瑞 学 校： 怀 化 电 大 指导教师： 强 昌 松 答辨日期： 湖南广播电视大学印制 内 容 摘 要 应收账款是企业流动资产的重要组成部分，是企业为了扩大销售和盈利而进行的一种超前投资，也可以说是一种让利投资，其流动性强弱直接影响到企业的资金周转和经营业绩。但是，当前部分国有企业不能按时，正常收回应收账款，使得应收账款的占用不仅金额大、账龄长，而且数据欠真实，欠准确，企业间相互拖欠的“三角债”现象也比较严重。这种情况的形成，一方面是由于市场竞争的结果，另一方面更是因为企业核算管理不严，销售管理不规范以及账款的催收不力等造成的。要加强国有企业应收账款的管理，一是要转变观念，增强企业应收账款的风险意识；二是要实施专项清理检查，加大清欠处置力度；三是要完善企业内部控制制度，规范业务操作规程，制订合适的信用政策；四是要制订适当的收账政策，加快应收账款的回收速度；五是要设置坏账准备，及时核销已成坏账的应收账款。 关键词： 国有企业 应收账款 现状 对策 Abstract The accounts receivable is the importance of the business enterprise current assets to constitute the part, is a business enterprise for extending the sale with the earnings and proceed a kind of to run before the investment, also could be a kind of letting benefit invested, its mobility strong or weak affects directly the financing of the business enterprise operates the accomplishment.But, front part of state-owned business enterprises cant on time, it is normal to takes back the accounts receivable, notting only the amount of money is big, the is long, but also make accounts receivable taken up the data owes true, owe accurate, the business enterprise a triangle for mutually bearing debt phenomenon is too more serious.The formation of this kind of circumstance, on the other hand is because market competition of result, on the other hand also because the business enterprise checks the management not strict, sale management not norm and the style of s urge to accept not dint etc. result in of.Management that to enhance the state-owned business enterprise accounts receivable, on toing change the idea, strengthen the risk consciousness of the business enterprise accounts receivable;Two to puts into practice the item of 专 tidy up the check, the enlargement is pure to owe treatment dint degree;Three want the perfect business ent