应收账款的核算与管理

应收账款是企业的一项垫支资金，其实质是企业在经营周期内应收取货币资金的一种债权。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。企业为了生存和发展，千方百计地开展促销活动，扩大产品的销售规模和市场的占有额。其中，赊销作为企业促销产品的一种重要手段之一，已被更多的管理者所采用，对企业产品的销售工作起到一定的促进作用。但是，赊销也使企业的应收账款金额迅速增加，加上企业间互相拖欠货款的现象日益严重，坏账损失也日益增多，导致现金流量严重不足，给企业的正常生产经营造成影响，制约了企业的正常经营和发展，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。

本文从应收账款的成因、作用入手，分析了我国应收账款的现状。揭示了我国应收账款在核算和管理方面的存在的问题并针对这些问题提出了一些完善建议。

关键词：应收账款  应收账款核算  应收账款管理

目       录

1 应收账款的成因和作用 ·········································11.1应收账款的成因 ··············································11.2应收账款的作用 ··············································12 应收账款核算中存在的问题和解决方案 ···························22.1应收账款的核算 ··············································22.2应收账款核算中存在的问题 ····································22.3完善应收账款核算的方法 ······································33 应收账款管理的现状及缺陷 ·····································33.1应收账款管理的现状 ··········································3

3.2应收账款管理的缺陷 ··········································33.2.1 降低了企业资金周转率 ······································33.2.2 夸大企业经营成果 ··········································4

3.2.3 加速了企业的现金流出 ······································43.2.4 影响了企业的营业周期 ······································43.2.5 增加了企业的其他成本 ······································54 加强应收账款的日常管理 ·······································54.1制定应收账款前期管理制度 ····································54.2加强应收账款日常职能制度 ····································64.3加强应收账款催收管理制度 ····································7

总结 ···························································9

致谢词··························································10参考文献························································11