企业应收账款管理研究

内容摘要：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，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，已成为企业财务管理的重要论题。

本文对公司应收账款管理问题进行了比较深入的研究。从范文研究的意义、目的和总体思路；对公司应收账款管理存在的问题做了剖析，提出建立应收账款管理系统的建议，以促进对应收账款的控制及管理。最后通过GZXX公司案例，针对此公司现有的管理模式提出了信用评级体系不健全，管理合同不完善等管理混乱等问题，进一步突显出加强应收账款是企业的重中之重。

关键词：企业   应收账款   管理   原因   控制

目       录

一、应收账款管理概述···············································1

（一）应收账款的含义···············································1

（二）应收账款的特点···············································1

（三）应收账款形成的原因···········································1

二、应收账款管理对企业的影响·······································2

（一）应收账款对企业生产经营的正面影响·····························2

（二）应收账款对企业生产经营的负面影响·····························2

三、我国企业应收账款管理现状及原因分析·····························3

（一）应收账款的现状···············································3

（二）成因分析·····················································4

四、我国企业加强应收账款管理的建议·································5

（一）应收账款的事前控制···········································5

（二）企业内部管理制度·············································6

（三）应收账款保理业务·············································6

（四）信用评级体系·················································7

（五）加强应收账款的日常管理········································7

（六）加强企业信用政策管理··········································8

五、GZXX公司应收账款管理现状分析及建议·····························9

（一）GZXX公司应收账款现状分析·····································9

（二）应收账款管理存在的问题·······································9

（三）对GZXX公司应收账款管理的建议·································9

结论······························································11

参考文献··························································12