应收账款的核算与管理

目录································································2

内容摘要····························································3

一、应收账款概述

1、应收账款的含义···············································4

2、应收账款的作用···············································4

3、应收账款形成的原因···········································5

4、应收账款管理的意义···········································6

二、应收账款核算现状及存在问题分析

1、应收账款的核算···············································7

2、应收账款核算中存在的问题·····································8

三、应收账款管理现状及存在问题分析

1、信用销售前资信评估薄弱·······································9

    2、应收账款管理权责不够明确·····································9

    3、应收账款的账龄越来越长·······································9

    4、会计人员监管薄弱·············································9

    5、应收账款跟踪控制存在问题·····································10

四、完善应收展开核算和管理的对策建议 

1、应收账款核算方法的完善·······································10

2、应收账款管理策略·············································11

五、结论···························································13

参考文献·····················································14

致谢词·························································15

内 容 摘 要

在社会主义市场经济体制下，竞争在不断加剧，为了在竞争中不被淘汰，保持竞争力，企业除了采用价格竞争手段外，还充分利用商业赊销手段，以扩大产品的市场占有率。与此同时应收账款在资金中所占的比例越来越大，它的存在确实为企业带来了许多利益：强化竞争力、扩大占用率、减少库存、降低存货管理成本、增加收益等。但是由于企业的外部原因和自身管理的落后，使得应收账款资金外流的负面影响远远超过了其促销产品的正面效应，给企业造成了不同程度的损害。同时增加坏账准备金额，这样长久下去，企业资金存在的风险也日益增多，这就导致了企业现金流量不足，影响企业的资金链，从而影响到企业的正常经营发展。

因此，针对我国企业应收账款管理中存在的这些问题，本文在企业的外部环境、管理制度、内部控制以及应收账款日常管理等方面提出了几点建议，以不断完善应收账款管理制度，使应收账款能更好的企业服务。