摘 要
對(duì)現(xiàn)代企業(yè)來(lái)講，應(yīng)收賬款作為一種信用和促銷(xiāo)手段在一定程度上提高了企業(yè)的競(jìng)爭(zhēng)力，增加了銷(xiāo)售量，促進(jìn)了利潤(rùn)增長(zhǎng)。但賬款的拖欠亦是很多企業(yè)被拖垮的重要原因之一。只有管理好應(yīng)收賬款，才能加快資金周轉(zhuǎn)，提高其利用率，增加企業(yè)的凈收益，防范企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)，使企業(yè)財(cái)富最大化。
本文借鑒國(guó)內(nèi)外已有研究成果，闡述應(yīng)收賬款管理基礎(chǔ)理論，結(jié)合x(chóng)x電子公司應(yīng)收賬款現(xiàn)狀，對(duì)公司應(yīng)收賬款余額、賬齡、周轉(zhuǎn)率等現(xiàn)狀進(jìn)行分析，發(fā)現(xiàn)近幾年公司的應(yīng)收賬款在持續(xù)不斷的攀升，且應(yīng)收賬款的質(zhì)量不佳。為了實(shí)現(xiàn)公司可持續(xù)經(jīng)營(yíng)以及不斷發(fā)展壯大的目標(biāo)，對(duì)形成應(yīng)收賬款現(xiàn)狀的原因做了全面的剖析，并結(jié)合應(yīng)收賬款管理的基礎(chǔ)理論以及公司的實(shí)際情況，對(duì)公司應(yīng)收賬款管理提出了相應(yīng)對(duì)策建議。

關(guān)鍵詞 應(yīng)收賬款 周轉(zhuǎn)率 信用政策

Abstract
As for the modern enterprise, the account receivable took one kind of credit and the promotion method enhanced enterprise's competitive power to a certain extent, increased the sales volume, promoted the profit to grow. But the credit falls behind is also many enterprises one which of substantial clauses burns out. Only then manages the good account receivable, can speed up the turnover of capital, raises its use factor, increases enterprise's net income, the guard enterprise operational risk, causes the enterprise wealth maximization.
This text's drawing lessons from has already had a search fruit at home and abroad and elaborate an accounts receivable supervision foundation theory and combine the YULIM PRECISION CO.,LTD company accounts receivable present condition, carry on analysis to the company accounts receivable present conditions, such as difference , Zhang age and turnover rate...etc., discover for the last few years, the accounts receivable of company continuously increase, and the mass of accounts receivable is poor. Can sustain management and continuously develope a strong object for the sake of carrying out companies, made an overall analysis to the reason of the forming accounts receivable present condition, and combine accounts receivable supervisory foundation theory and the physical truth of company, managed to propose to correspond a counterplan suggestion to the company accounts receivable.
Keywords: Accounts receivable Turnover rate Repute policy

目錄
摘 要 1
Abstract 2
第1章 緒論 4
1.1 研究背景 4
1.2 研究現(xiàn)狀 4
1.2.1 國(guó)外現(xiàn)狀研究 4
1.2.2 國(guó)內(nèi)現(xiàn)狀研究 5
1.3研究目的意義及方法 6
1.3.1研究目的 6
1.3.2.研究意義 6
1.3.3研究方法 7
第2章 企業(yè)應(yīng)收賬款管理的理論 8
2.1應(yīng)收賬款管理的相關(guān)理論 8
2.1.1應(yīng)收賬款管理的目的及內(nèi)容 8
2.1.2應(yīng)收賬款成本內(nèi)容 8
2.1.3應(yīng)收賬款管理的意義 9
2.2應(yīng)收賬款管理的日常管理 10
2.2.1實(shí)施應(yīng)收賬款的追蹤分析 10
2.2.2認(rèn)真對(duì)待應(yīng)收賬款的賬齡 10
2.2.3不斷完善收賬政策 11
2.2.4建立應(yīng)收賬款壞賬準(zhǔn)備制度 11
2.3應(yīng)收賬款管理的保理與抵借借款融資 11
2.3.1.應(yīng)收賬款管理保理模式 11
2.3.2.應(yīng)收賬款抵借借款融資 12
第3章 xx應(yīng)收賬款管理的現(xiàn)狀分析 13
3.1公司簡(jiǎn)介 13
3.2公司應(yīng)收賬款管理的相關(guān)指標(biāo)分析 13
3.2.1應(yīng)收賬款周轉(zhuǎn)率分析 13
3.2.2應(yīng)收賬款占主營(yíng)業(yè)務(wù)收入和總資產(chǎn)的比重分析 15
3.2.3應(yīng)收賬款賬齡分析 16
3.3公司應(yīng)收賬款管理中存在的問(wèn)題 17
3.3.1企業(yè)自身風(fēng)險(xiǎn)防范意識(shí)單薄 17
3.3.2缺乏應(yīng)收賬款內(nèi)部控制管理 18
3.3.3信用政策不完善 18
3.3.4日常管理不規(guī)范 19
第4章 xx應(yīng)收賬款管理問(wèn)題的解決方案 20
4.1加強(qiáng)風(fēng)險(xiǎn)防范意識(shí) 20
4.1.1從產(chǎn)品本身入手提高其市場(chǎng)競(jìng)爭(zhēng)力 20
4.1.2 加強(qiáng)客戶(hù)風(fēng)險(xiǎn)管理 20
4.1.3 健全企業(yè)應(yīng)收帳款管理制度 20
4.2建立健全內(nèi)部控制制度 21
4.3制定合理的信用政策 22
4.4加強(qiáng)應(yīng)收賬款的日常管理 24
結(jié)束語(yǔ) 26
致謝 27
參考文獻(xiàn) 28