应收账款管理研究

内容摘要、关键词··········································2

一、应收账款的概念及形成原因······························3

（一）应收账款的概念······································3

（二）应收账款形成的原因··································3

二、我国企业应收账款管理存在的主要问题····················5

（一）对客户资信状况缺乏分析与评估························5

（二）企业经营目的不明确··································5

（三）企业内部控制存在缺陷································6

三、应收账款的管理建议····································6

（一）加强合同管理········································6

（二）做好日常管理········································7

（三）建立交接制度········································7

（四）加强客户信用管理····································7

（五）加强产品赊销管理····································7

（六）落实“一债一策”·····································8

（七）加强法律诉讼········································8

（八）建立“三位一体”制度································8

四、案例分析··············································8

五、结束语···············································10

六、参考文献·············································11

内 容 摘 要

    随着市场经济的推动与发展，企业间的竞争愈演愈烈，为了扩大市场份额，提高企业竞争力，保持企业持续发展，一些企业向客户提出了赊销业务。企业的应收账款作为一项重要的流动资产，是企业资金管理的重要内容，它直接影响到企业规范运营资金的周转和经济效益，如果应收账款被大量占用，将造成企业资金短缺，会使企业会计信息失真，增加企业风险成本，严重影响企业发展。据不完全统计，我国企业有近75%的应收账款作为拖欠款，而且账龄超过两年，难以收回的占到约20%，加强应收账款的管理已提到重要的议事日程。为保证企业经营活动的正常进行，提高企业的经济效益，有必要对应收账款的管理进行研究和探讨。通过本文全面分析应收账款目前在管理中存在的问题，加强信用度建设，帮助企业更好的完善和管理应收账款，提高经济效益，提出更好的具有建设性的建议。另外，就如何管理企业应收账款，提出笔者的看法。

关键词：应收账款  成因  影响  管理  信用度