文档介绍：企业应收账款管理问题研究摘要在现代商品经济中,企业之间的商品交易大都是建立在商业信用基础上,以赊销方式实现的。商业信用在扩大销售、拓展市场、降低整体经营成本、强化企业市场竞争地位和实力,进而实现规模经营等方面有着其他任何结算方式都无法比拟的优势。然而,随着商业信用的不断发展,企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业因为盲目赊销,其应收账款居高不下,呆账和坏账比例逐年升高,利润下降,甚至连年亏损、经营难以维继,最终被迫破产或被重组。大量国内外案例表明,应收账款风险吞噬企业生命力的能力是难以估量的,其后果令人触目惊心。在当前信用环境比较恶劣的情况下,加强应收账款的事前控制显得尤为重要,特别是要注意加强销售人员的监管、做好客户的信用调查。加强应收账款的日常监督,能够在赊销业务发生后,有效地减少坏账发生的概率。通过制定并实施有效的应收账款管理策略,企业可以利用应收账款信用政策在效益性和流动性之间求得平衡,最终实现股东价值最大化的目标。本文采用定量分析与定性分析相结合的分析方法,对应收账款的发生进行事前(如信用调查、应收账款总额控制、赊销对象确定等)、事中(应收账款日常监督与分析等)和事后(应收账款回收策略、应收账款纠纷的特点及产生原因以及解决这些纠纷的方式和方法)的综合、立体分析研究,力图通过这些深入、细致的分析研究,找到一种解决企业应收账款管理中长期存在的一种两难抉择问题。通过对应收账款管理对策的研究,为企业进一步加强应收账款管理,提高应收账款管理水平,减少坏账损失,提供一条切实可行的、具有很强的可操作性的思路与解决问题的方法和途径。关键词:应收账款、信用管理、收账政策企业应收账款管理问题研究exhaustivelvdiscussedin面,exhaus叭study,wecan助doutagoodwaytosolvetheseProblems·FromthestU街ofcreditreeeivablecountermeasure,theenterpriseseangetWaysandmethodstotheProblems·Theenterptiseseanmanagethecreditreceivablebetter,:Accotmtsreceivable;creditrnan吧ement;eoueetionpolicy企业应收账款管理问题研究录摘要··············································································……1^bstraot···········································································……2······························……6······················································……6··········································……6“滞后”的应收账款管理模式···························……······························……9······················································……9···················································……10·············································……、目标、管理主体······························……13·············································……13·············································……14······························……14······························……14·············································……巧·······································……巧························……16························……17···