文档介绍：摘要
随着我国市场经济的深入发展,应收账款已成为影响我国企业生产经营和持续发展中的一个不可忽视的重要内容,企业应收账款数量的大小和拖欠时间的长短对企业的发展而言至关重要。尤其是对于那些资金不够充足的企业,合理有效的控制其应收账款的规模,并利用应收账款融通资金,从而缓解企业资金需求压力,并增强其利用资金的效率,这对提高资金的效益有重大意义。当前,我国企业大部分在应收账款风险管理的研究及实践尚未形成较为成熟的模式,在具体的应收账款风险管理的方式方法上经验也较为缺乏,因为对应收账款管理不当而导致资金周转困难的企业并不在少数。因此,制定合理得应收账款管理措施是具有现实意义的。
本文在对企业应收账款管理理论分析的基础上,分析并归纳了我国企业现有应收账款管理过程中存在的不足及其产生的原因,并在此基础上通过一系列比较严密的论证和推理,提出了应收账款的管理措施。
关键词:应收账款影响原因分析措施
Abstract
    With the development of China's market economy , accounts receivable have an impact on the production and operation of enterprises and sustainable development can not be ignored in an important content , the number of corporate accounts receivable owed to the size and length of time for the development of enterprises and made crucial. Especially for those who lack sufficient funds business , reasonable and effective control of the size of its accounts receivable , accounts receivable financing and use of funds , thus easing pressure on corporate demand for funds , and enhance the efficiency of their use of funds , which raise funds there are significant benefits . Currently, most of the research and practice of corporate risk management in accounts receivable has not yet formed a more mature model, the lack of experience is also more in the way of specific accounts receivable risk management approach , because of improper management of accounts panies are facing liquidity problems and unusual. Therefore , the development of rational morality receivables management measures are of practical significance .
    Based on the enterprise receivables management theory analysis, analyze and summarize the reasons for Chinese enterprises existing accounts receivable management process and the resulting lack of presence , and on this basis, through a series of relatively tight argumentation and reasoning proposed management measures receivables .
Keywords : Accounts Receivable Analysis measures the impact
一、引言
(一)选题背景
在当代市场经济发展中,商业信用成为市场交易的重要基础,具体表现在企业之间的商品交易很多