文档介绍：学号:
毕业论文(设计)
题目企业应收账款管理分析
院(系)
专业
学生姓名
成绩
指导教师(职称)
2014年
诚信声明
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毕业论文(设计)作者签名:
签名日期: 2014 年月日
摘要
随着市场经济体制的完善和发展,我国企业已逐步融入世界经济的大潮,信用营销也逐渐成为企业扩大市场、减少存货的一种常用手段。公司之间、特别是向外商提供商业信用的情况与日俱增,加强应收账款的管理已成为企业流动资产管理的一项重要内容。在西方,企业信用管理作为一门研究学科已有一百多年历史,对应收账款风险管理中的流程管理、具体信用政策和方法等方面,已形成了较成熟的理论和实践经验。在我国,对应收账款管理方面的研究起步较晚,一般都是借鉴西方研究成果,且侧重于信用政策阐述,对应收账款风险防范涉猎较少。由于市场经济起步较晚,信用基础薄弱,信用体系不够完备,风险意识也不是很强。一些企业缺少科学的信用管理,盲目向客户赊销,结果导致应收账款居高不下,坏账风险损失过大,使利润与现金流量严重失衡,资金周转陷入困境,以至在竞争中惨遭淘汰。高额的应收账款又会给企业生产经营带来不良影响,甚至阻碍了企业的正常经营和发展。因此,强化应收账款管理及其风险防范研究势在必行。本文在借鉴国内外已有研究成果,阐述应收账款管理基础理论,剖析应收账款居高不下的成因和负面影响的基础之上,提出了应收账款全过程风险控制的对策。
关键词:应收账款;基础理论;风险防范;建议对策
Abstract
With the improvement and the development of the market economy system, our enterprises have gradually into the world economy. The credit marketing also gradually es monly used method which the enterprises expand the market, and to reduce store inventory, the situation providing mercial credit is prosperous between panies, specially for the foreign merchant, enhancing account receivable investment and the management have e an important content of the enterprises current assets management. Enterprise credit management as a research subject has a hundred years history in the west, process management, credit policy and specific methods belong to the account receivable risk management have formed theories and practice experiences. In China, the research of account receivable management started so late, and generally utilizing western research achievements, moreover, focusing on the credit policy,and account receivable risk prevention involve less. The credit foundation is weak,credit system is imperfect, the risk consciousness is not very strong, which due to market economy starting so late. Some enterprises lack of right credit management, blindly crediting customer, as a result, account receivable is so h