文档介绍：浅谈应收账款管理
赵XX
（西南科技大学网络学院会计专业06级秋）
内容摘要：应收账款是各种企业拥有的一项很常见且非常重要的资产，它的安全与否直接影响着企业的可用资源、损益情况、现金流量。随着经济的不断发展，企业的安全持续的发展显得尤为重要。
在目前，有许多企业因未对应收账款采取有效的事前、事中和事后控制，导致企业的资金紧张，甚至陷入财务危机。为此，加强对企业应收账款的管理已迫在眉睫。本文从市场表现、企业内部管理出发，对企业应收账款管理中存在的问题作了剖析，提出了 “要加强企业应收账款的管理，必须注重客户资信调查和加强企业内部控制力度”的观点，并对如何管理应收账款提出了自己的看法。
关键词：应收账款日常管理对策
The account receivable manages the shallow
talk
Zhao XX
(Southwest university of science and technology network academy accountant
special field grade-06 autumn)
Content abstract: The account receivable is very common and very important one assets that various enterprise owns , its safety is having direct impact to enterprise available resource , gains and losses condition , cash flow or not. With the economy uninterrupted growth, safe sustained enterprise development appears especially important.
Thing neutralization controls in advance in having a lot of enterprise at present, because not having adopted on the account receivable is effective, after the event, the fund leading to enterprise is strained , is caught in the financial affairs crisis even. The administration for this purpose, reinforcing to enterprise account receivable is already extremely urgent. And show from the marketplace , manage in the inside of enterprise the main body of a book to start off, have problem managing middle to enterprise account receivable has been assumed analysing , has brought forward the administration "needing to reinforce the enterprise account receivable, must attach importance to customer credit information and reinforce inside of enterprise controlling dynamics 〃 viewpoint, have brought forward self view to how to managing an account receivable.
Keywords ； Account receivable Daily administration Countermeasure
中文内容摘要/关键词 1
英文内容摘要/关键词 2
弓I言 4
一、应收账款问题存在的现状 5
二、应收账款问题的弊端分析 5
（一）降低了企业的资金使用效率 5
（二）夸大了企业经营成果 5
（三）加速了企业的现金流出 5
（四）对企业营业周期有影响 6
（五）增加了应收账款管理过程中的出错概率，给企业带来额外损失 6
三、加强应收账款管理的对策 6
（一）明确应收账款管理的内容 7
（二）账龄分析是有效管理应收