企业应收账款与赊销管理研究报告

个人资料整理 仅限学习使用

.

应收账款与赊销管理研究

院 系：经济管理学院 专 业 班：财务管理0903班 姓 名：蒋彩霞 学 号：20091305114 指导教师：刘洁

2018年10月

个人资料整理 仅限学习使用

摘要

当今世界，科学技术日新月异，经济全球化日益加强，发展已成

为时代的主题。随着经济的不断发展，企业安全持续的发展显得尤为

重要。应收账款可以促进销售，增加企业的竞争力，同时可以加速产

品销售的实现，加快产成品向销售收入的转化速度，从而降低存货中

的产成品数额及相关费用。但不合理的应收账款也会使营业周期延

长，影响企业资金循环，使大量的流动资金沉淀在非生产环节上，致

使企业现金短缺，加大了企业的财务风险，严重影响企业正常的生产

经营。因此，完善应收账款管理机制，对加快货款回收、防范财务风

险、提高经营效益具有重要意义。

文章将从我国应收账款与赊销管理概述，应收账款形成的根本原

个人资料整理 仅限学习使用

因，加强赊销管理的措施，应收账款应注意的问题，日常管理等方面

加以阐述。针对我国企业应收账款产生大量呆账、坏账问题，提出、

具体的改善对策及建议，以降低企业财务及经营风险。

关键词：应收账款概述 赊销管理 坏账损失 信用政策

目 录

摘

要································································错误！未定义书签。 绪

论·······························································1 1.应收账款的概述

1.1

应

收

账

款

的

概

念··················································2 1.2应收账款的结构··················································2 1.3应收账款的范围··················································2 个人资料整理 仅限学习使用

1.应收账款的产生 ·················································3 1.5应收账款的作用··················································3 2. 强化应收账款控制与管理意义

2.1企业应用账款管理的现状·········································4 2.2应收账款管理存在的问题·········································5 2.3应收账款现状原因分析···········································7 3. 强化应收账款控制与管理的对策

2.1企业应用账款日常管理············································8 2.2做好客户资信调查···············································10 2.3应收账款全面管理措施···········································11 结

论·······························································13 致

谢·······························································14 参考文

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