企业应收账款管理研究

1、应收账款简介·······························································4

  1.1应收账款的含义及内容····················································4

  1.2应收账款的成因··························································4

2、应收账款对企业的影响·······················································4

  2.1正面影响·······························································4

  2.2 负面影响·······························································5

3、企业应收账款管理存在的问题·················································6

3.1应收账款的核算····························································6

3.2应收账款核算中存在的问题··················································6

3.3完善应收账款核算的方法··················································6 

4、加强应收账款管理的几点建议·················································7  

  4.1制定应收账款前期管理制度················································7

4.2加强应收账款日常职能制度················································8

  4.3加强应收账款催收管理制度················································9

5、总结·······································································9

6、致谢······································································10

7、参考文献··································································11

摘     要

     随着我国市场经济中企业竞争的日益激烈。企业在社会主义市场经济下为了求得一席之地，耗尽脑汁的想办法提高营业利润，扩大自己在同行业市场中的地位。而赊账赊货作为在市场经济中的一项重要手段，已被大多数企业采用，这对于市场销售是一个不错的促进消费方法。但是赊销的同时，也会增加企业的应收账款金额，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，影响了企业的资金链，从影响到企业的正常经营发展，甚至影响到企业的持续经营能力。因此，加强对应收账款的核算和管理在目前情况下显得尤为重要。     

本文通过当前应收管理的现状、问题及形成的原因具体分析，提出解决应收账款核算和管理问题的具体对策。 

关键词：应收账款   管理   核算   原因   方法