应收账款的核算与管理

一、内容摘要···························································P2

二、应收账款定义 ······················································P3三、应收账款确认、核算·················································P3四、我国应收账款现状、存在的问题及形成原因·····························P4五、应收账款成本（机会成本、管理成本、坏账成本）························P5六、应收账款风险·······················································P5七、应收账款管理内容及防范机制·········································P6    (一)、建立科学的合同管理机制.·······································P6    (二)、客户信用管理机制.·············································P6    (三)、客户动态管理机制.·············································P7    (四)、赊销审批制度. ················································P7    (五)、账龄分析、催收制度. ··········································P7    (六)、回款业绩考核、责任追究制. ····································P7    (七)、收款政策、风险转移机制. ······································P8    (八)、坏账核销. ····················································P8

八、参考文献···························································P9

内 容 摘 要

随着社会主义市场经济的不断完善与发展，市场竞争日益激烈。应收账款作为一个产销的统一体，企业一方面想借助它促进销售，增强竞争力，同时又希望尽快避免其对企业资金周转造成束缚及可能产生坏账。因此，加强应收账款管理意义十分重要，管理好应收账款，有利于加快企业资金周转，提高资金使用效率，也有利于防范经营风险，促进经济效益的提高。

【关键词】企业应收账款   防范经营风险   日常管理   内部管理   信用标准  

         风险防范意识   应收账款风险