文档介绍：学年论文
浅析企业应收账款的管理
Analysis on the Management of Enterprise's Account Receivable
学生姓名
班级
学号
专业
财务管理
学院
指导教师
摘要
应收账款是企业营运资金管理的重要环节,且应收账款的周转速度将直接影响企业的生产经营活动。当前,许多企业应收账款的增长幅度大于收入的增长幅度,降低了企业的资金利用效果,影响了企业的资产质量,加大了企业的经营风险。应收账款管理是企业财务管理的重要内容,直接关系到企业财务状况的好坏,因此,如何加强应收账款的管理,成为了企业财务管理的重中之重。本文先介绍了应收账款的概念及其功能,再介绍了现今许多企业在应收账款的管理上存在的一些问题,并且针对这些问题给出了相应的措施。
关键词应收账款管理;功能;主要倾向;措施
Abstract
Accounts receivable is an important link in enterprise management of working capital, and accounts receivable turnover rate will directly affect the production and business operation activities of the enterprise. At present, many enterprises in the growth of accounts receivable is greater than e growth, reduces enterprise’s fund utilization effect, affect the quality of the enterprise’s assets, increase the management risk of the firm. Accounts receivable management is an important content of enterprise financial management, is directly related to the stand or fall of enterprise financial position, therefore, how to strengthen the management of accounts receivable, and e the top priority of enterprise financial management. This paper first introduces the concept of accounts receivable and its functions, and introduces the nowadays many enterprises some problems in the management of accounts receivable, and presents the corresponding measures to solve these problems.
Keywords accounts recei