XX有限公司应收账款管理的现状问题及对策毕业论文

摘要

企业应收账款管理的基本理论包括:信用政策的制定, 应收账款成本的核算和应收账款的明细分类会计处理.

XX公司的应收账款管理的现状及问题包括:一信用管理机制不健全和客户的信用状况不完善;二是XX公司债务处理方式比较单一以及处理技巧不够完善;三是的收账政策不完善和内部控制制度不严谨;

从两方面阐述了成因分析:一是企业自身的现实原因,包括企业风险意识淡薄 片面追求数字效应, 企业存在短期行为急功近利, 内部控制制度不严监管不力;;二是外部环境的原因,包括来自国外同行业的压力和来自国内同行业的压力两方面.

解决应收账款管理中问题的对策和措施包括：一重视客户的信用调查和健全信用管理机制;二是多样化债务处理方式和完善处理技巧.三是完善收账政策和强化内部控制 。这三方面也正是本文研究的主要内容。

关键词 应收账款，信用调查，信用管理, 收账政策。

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Abstract

The basic theories of accounts receivable in the business enterprise include: the establishment of the reputation policy, assessesing of the account receivable cost and Accountancy's processing of the accounts receivable detail classification.

The present condition and the problem of the accounts receivable management in QQHE first Tool machine factory represents that first: the reputation policy is not sound and the customer's reputation is not perfect. second :the payment policy is not perfect and the payment skill is not scientific.

Elaborate the cause analysis from three aspects .first is the realistic reason

of the business enterprise ,Including the business enterprise risk consciousness is dim, Unilateral pursue the numerical effect, Short-term behavior of business enterprise is eager for quick success and instant benefit, The inner part control system is not strict, The management have no effect. The second is the exterior environment of reason, include to come from the pressure that the abroad goes together the industry and come from the pressure both side that the domestic goes together the industry.

To resolve the accounts receivable management in counterplan and

measures of problem, there are three aspect,Investigate while thereputation that values of the customer and the sound reputation management policy; second is colourfull wise and skill in debt management .And the third is perfect to accept the policy of accounting and control to accept the technique of accounting .This are exactly also the main contents of this text research.

Keywords: accounts receivable, The reputation investigate, The reputation

mangement, Payment policy.

II

目录

摘要 ......................................................................................................................... I Abstract .................................................................................................................. II 第1章 绪论 ........................................................................................................... 1 1.1 课题背景和意义 ......................................................................................... 1 1.1.1课题背景 .............................................................................................. 1 1.1.2 立题的意义 ......................................................................................... 1 1.2 应收账款管理的基本理论 ......................................................................... 2 1.2.1 应收账款的涵义 ................................................................................. 2 1.2.2 基本理论 ............................................................................................. 2 1.3 研究内容和论文结构 ............................................................................. 3 1.3.1研究内容 .............................................................................................. 3 1.3.2 论文结构 ............................................................................................. 4 第2章 XX公司应收账款管理的现状及问题 .................................................... 5 2.1 XX公司科技有限公司简介 ........................................................................ 5 2.2 XX公司应收账款的现状 ............................................................................ 5 2.3 XX公司应收账款管理的现状及问题 ........................................................ 6 2.3.1信用管理机制和客户的信用状况及信用政策 .................................. 6 2.3.2单一的债务处理方式与技巧 ............................................................ 10 2. 3. 3收帐政策与内部控制制度................................................................8 第3章 XX公司应收账款管理的成因分析 ........................................................ 11 3.1 企业自身的原因 ....................................................................................... 11 3.2外部环境的原因 ........................................................ 错误！未定义书签。 第4章 解决应收账款管理中问题的对策 ......................................................... 14 4.1建立专门的信用管理机制，加强对客户的信用调查 ............................ 14 4.1.1建立专门的信用管理机制 ................................................................ 14 4.1.2加强对客户的信用调查 .................................... 错误！未定义书签。 4.2多样化债务处理方式与技巧 .................................................................... 16 4.2.1多样化债务处理方式 ........................................................................ 16 4.2.2完善债务处理技巧 ............................................................................ 20 4.3完善收帐政策和内部控制制度 .................................................................. 16

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4.3.1完善收帐政策与技巧 ........................................................................ 21 4.3.2健全内部控制制度…………………………………………...20...........22

结论 ....................................................................................................................... 22 致谢 ....................................................................................................................... 23 参考文献 ............................................................................................................... 24 附录1 .................................................................................................................... 26

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