应收帐款管理研究

目       录

1 企业应收账款的概述 ········································41.1应收账款的概念 ············································41.2应收账款的范围 ············································4

1.3应收账款的确认 ············································4

2 企业应收账款管理存在的问题 ·································42.1应收账款拖欠严重，企业面临信用危机 ························42.2应收账款降低企业的资金使用效率，使企业效益下降 ············52.3应收账款增加了企业的总成本 ································5

2,4夸大了企业的经营成果，加速现金流出························5

3 企业应收账款存在问题的原因分析 ·····························53.1企业之间市场竞争的产物 ····································53.2实现销售和收到款项的时间差所致 ····························53.3应收账款管理制度不健全 ····································53.4信用政策制定不合理 ·······································63.5企业防范风险意识薄弱 ·····································63.6外界市场环境复杂 ·········································64 加强应收账款的管理措施 ····································64.1全面核算应收帐款的成本 ···································64.2建立完善的内部控制制度 ···································74.3加强客户信用管理 ·········································74.4加强应收账款的风险防范，提高企业风险管理水平 ·············84.5应收帐款的控制 ···········································9结论·························································9

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，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。首先介绍了范文研究的意义、目的和总体思路；然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了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。