财务管理 会计专业 优秀毕业论文 定稿_精品.doc

企业应收账款管理体制的探析 摘要 企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为财务管理的重要论题。加强应收账款的管理，首先要了解应收账款产生的原因，其次要找出管理的重点，明确管理的目标，然后才可能进行有效的管理。 关键词：应收账款；应收账款管理；信用政策；收账政策 Analysis of the Accounts Receivable Management System Abstract Enterprises in selling products you can take two basic ways for the current sales and credit,Although credit strengthen the market competitiveness of enterprises , to expand sales and reduce inventory has the incomparable advantage of other billing methods,But the relative terms of cash sales,The credit will inevitably lead companies to hold a lot of accounts receivable,It has become very common and very important asset of the enterprise has a,Its safe or not a direct impact on available resources and profit and loss.Therefore,How to manage accounts receivable,Has become an important topic of corporate financial management.Strengthen the management of accounts receivable,We must first understand the causes of accounts receivable,Secondly, to identify the focus of management,Clear management objectives,Before effective management.In this paper, A corporate accounts receivable management system , a more in-depth exploration.Found there are many problems in the management of accounts receivable : credit management mechanism is not perfect and imperfect credit status of customers ; ; corporate debt approach is relatively simple processing techniques are not perfect ; collection policy imperfections and internal control system rigorous , etc..Then analysis of the problems of the company ‘s accounts receivable management,Find out the reasons for the existence of,And policies and measures to solve problems in the management of accounts receivable,To facilitate the control and management of accounts receivable. Keywords：Accounts receivable；receivables management；credit policy；collection policy 目录 摘要 ..................................