论企业应收账款的管理-财管论文.doc

论企业应收账款的管理 摘要 应收账款是企业采用赊销方式销售商品或劳务而应向顾客收取的款项，作为企业营运资金管理的一项重要内容，应收账款管理直接影响企业营运资金的周转和经济效益。对企业来说，合理地运用应收账款能加快货物流转，扩大销售，增加利润，有利于扩大再生产。但如果企业应收账款无限制地增加，就会使企业背上沉重的资金包袱，成为企业发展的瓶颈。如何监控应收账款发生以及如何处理企业的不良债权等问题，已经成为我们企业管理中不容回避的一个重大课题。本文从应收账款对企业的影响入手,从企业内部和外部对应收账款存在的问题进行分析,并从信用管理、风险防范、社会信用的角度提出建议。 关键词： 企业； 应收账款； 管理； Management Of Accounts Receivable Abstract using credit account receivable is enterprise sells goods or services to customers should collect money as an enterprise operating funds management, an important content of the receivable management directly influence enterprise working capital turnover and economic benefits. On businesses is to use receivables, reasonable can speed up the goods circulation, the expanded sale and increase profits, be helpful for enlarged reproduction. But if the enterprise receivables unrestricted increase, can make the enterprise back heavy burden, to become the enterprise development fund the bottleneck. How to monitor accounts receivable happen and how to deal with problems of bad credits of enterprise, enterprise management have become our inevitable major issue. This article from accounts receivable influence on the enterprise obtains, internal and external from enterprise to accounts receivable and the analysis of existing problems, and from the credit management, risk prevention, social credit Angle put forward some Suggestions. Keywords: enterprise， receivables，management, 目 录 1绪论 ……………………………………………………………………………………7 2企业应收账款的基本概况……………………………………………………………9 ? 2.1 企业应收账款形成原因………………………………………………………? 2.1.1 商业竞争 ………………………………………………………………2.1.2 实现销售和收到款项的时间差 ………………………………………2.1.3 滥用商业信用…………………………………………………………2.1.4 减少存货的考虑………………………………………………………2.1.5 签定同时内容不够严谨………………………………………………10 2.2 应收账款相关会计政策和会计估计的确定…………………………………? 2.2.1 信用政策的确定………………………………………………………2.2.2 信用的确定………………………………………………………2.2.3 信用的确定………………………………………………………2.3 本章小结………………………………………………………………………11 3 应收账款对企业的影响………………………………………………………………13 3.1