企业应收账款管理研究毕业论文企业应收账款管理研究摘要企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。本文对公司应收账款管理问题进行了比较深入的研究。首先介绍了论文研究的意义、目的和总体思路：然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。最后通过GZXX公司案例，针对此公司现有的管理模式提出了信用评级体系不健全，管理合同不完善等管理混乱等问题，进一步突显出加强应收账款是企业的重中之重。关键词：企业：应收账款：管理：原因：控制湖南财政经济学院毕业论文（设计）Accounts Receivable ManagementAuthor:Deng MinTutor:Huang FangAbstractEnterprises can take the cash sale and selling on two kinds of basic ways whileselling the products.Selling on credit has incomparable advantage to other settle mentway in strengthening the competitive power of enterprise's market,expanding salesand reducing the stock,but as to cash sale.Selling on credit must cause enterprises tohold alarge amount of account receivable.It has become one very common andimport antasset possessed by enterprise.Whether it is safe or not influences availableresourcesand profit and loss situations of enterprise directly.So how to manageaccount receivable of receivable of enterprises,already become the importantproposition of business administration.This text proceeds researches management problem of the account receivable ofthe company deeply.Firstly,the paper introduces the meaning,purpose and overalltrain of thought about the content.Then,analyzes the existing problem of managingthe account receivable of the company,finds out the reason why the question exists,and puts forward suggestion to set up administr ative system of the account receivablein order to promote the accoun treceivable controllable and manageable.At last,GZXX Company Case management for the company's existing credit rating systemproposed model is not perfect,imperfect management contract management confusionand other issues,further highlighting the enterprise to strengthen the top priority ofaccounts receivable.Key words:enterprise;accounts receivable;management;reason;control湖南财政经济学院毕业论文（设计）第III页目录1绪论…2应收账款管理概述2.1应收账款的含义.22.2应收账款的特点.2.3应收账款形成的原因.3应收账款管理对企业的影响…3.1应收账款对企业生产经营的正面影响43.2应收账款对企业生产经营的负面影响4我国企业应收账款管理现状及原因分析64.1应收账款的现状64.2成因分析…64.2.1企业的自身防范意识淡薄.…64.2.2企业内部激励约束机制不健全…74.2.3应收账款的会计监管不到位4.2.4企业内部激励约束机制不健全5我国企业加强应收账款管理的建议…5.1收账款的事前控制85.2全企业内部管理制度85.3收账款保理业务95.4信用评级体系.95.5加强应收账款的日常管理105.6加强企业信用政策管理106GZXX公司应收账款管理现状分析及建议116.1GZXX公司应收账款现状分析.…6.2公司应收账款存在的问题6.3对GZXX公司应收账款管理的建议7结束语13