摘 要
應(yīng)收賬款作為一個會計科目，與其相關(guān)的會計數(shù)據(jù)進行綜合分析，它在企業(yè)財務(wù)報表上反映了一個企業(yè)的經(jīng)營管理能力和資產(chǎn)盈利能力。當(dāng)前xx石化公司在生產(chǎn)經(jīng)營中存在應(yīng)收賬款居高不下和發(fā)生壞賬損失的問題，已嚴重制約了公司的進一步發(fā)展。如何加強應(yīng)收賬款的管理，控制應(yīng)收賬款的增加或降低應(yīng)收賬款占用率，避免壞賬損失，已成為xx石化公司要嚴肅對待和認真解決的重要問題。
論文首先分析了加強應(yīng)收賬款管理的重要性，并總結(jié)了國內(nèi)外企業(yè)應(yīng)收賬款管理的現(xiàn)狀，針對xx石化公司應(yīng)收賬款管理的現(xiàn)狀，就如何對應(yīng)收賬款進行源頭控制、日常監(jiān)督和管理、制定有效、靈活的收款制度進行論述，旨在加強xx石化公司應(yīng)收賬款的管理，促進應(yīng)收賬款的回收，加速應(yīng)收賬款的周轉(zhuǎn)，提高企業(yè)的經(jīng)濟效益和企業(yè)競爭力。

【關(guān)鍵詞】 應(yīng)收賬款 信用評價 管理體系

Abstract
As an accounts receivable, accounting data associated with a comprehensive analysis, it is reflected in corporate financial statements of an enterprise asset management capabilities and profitability. Tianjin Petrochemical Company currently exist in the production and operation of high accounts receivable and bad debt losses occur, which has been seriously hampered the company's further development. How to strengthen the management of accounts receivable control accounts receivable accounts receivable to increase or reduce the occupancy rate, to avoid bad debt losses, have become seriously Tianjin Petrochemical Company, and to seriously address the important issues.
Paper first analyzes the importance of strengthening the management of accounts receivable, and summarizes the domestic and foreign enterprises the status of accounts receivable management, Tianjin Petrochemical Company for the status of accounts receivable management, accounts receivable on how to source control, daily supervision and management, development of effective, flexible paper collection system, aimed at strengthening the Tianjin Petrochemical Company accounts receivable management, and promote the recovery of accounts receivable, accounts receivable turnover to accelerate and improve the economic efficiency of enterprises and enterprise competitiveness.

Key words Accounts Receivable Credit eva luation Management System

目 錄
摘 要 I
Abstract II

第1章 緒論 1
1.1 研究背景 1
1.2 研究意義 1
1.3 國內(nèi)外應(yīng)收賬款研究現(xiàn)狀 3
1.3.1 國外研究現(xiàn)狀 3
1.3.2 國內(nèi)研究現(xiàn)狀 4
第2章 應(yīng)收賬款有關(guān)理論概述 6
2.1 應(yīng)收賬款的基本內(nèi)涵 6
2.1.1 應(yīng)收賬款的涵義 6
2.1.2 應(yīng)收賬款的功能 6
2.1.3 應(yīng)收賬款的影響 7
2.2 應(yīng)收賬款相關(guān)理論 7
2.2.1 “3+1”科學(xué)信用管理理論 7
2.2.2 全面信用管理理論 7
2.2.3 應(yīng)收賬款保理理論 8
2.2.4 應(yīng)收賬款證券化理論 8
第3章 xx石化公司概況 9
3.1 xx石化公司概況 9
3.2xx石化公司應(yīng)收賬款問題分析 9
3.2.1 權(quán)責(zé)分工不明確導(dǎo)致應(yīng)收賬款一直居高不下 9
3.2.2 缺乏客戶的信用管理使應(yīng)收賬款管理風(fēng)險增加 10
3.2.3 忽視應(yīng)收賬款日常管理導(dǎo)致逾期貨款及壞賬形成 11
第4章 xx石化公司加強應(yīng)收賬款管理對策研究 13
4.1 建立專門信用管理部門改善應(yīng)收賬款居高不下 13
4.2 實施客戶信用管理降低應(yīng)收賬款的管理風(fēng)險 13
4.2 制定應(yīng)收賬款日常管理流程減少逾期貨款和壞賬的形成 15

結(jié)束語 19
致 謝 20
參考文獻 21