摘 要
企業(yè)信用銷售和應(yīng)收賬款產(chǎn)生是市場經(jīng)濟(jì)發(fā)展的必然要求。應(yīng)收賬款的持有規(guī)模和持有時(shí)間對企業(yè)持續(xù)經(jīng)營和發(fā)展具有重要的意義。目前，我國大部分企業(yè)應(yīng)收賬款管理意識比較淡漠，管理方式比較單一。許多企業(yè)因應(yīng)收賬款管理不善導(dǎo)致現(xiàn)金流緊張，甚至陷入財(cái)務(wù)危機(jī)。如何對企業(yè)應(yīng)收賬款進(jìn)行事前、事中和事后監(jiān)控是應(yīng)收賬款研究的重點(diǎn)。我國企業(yè)應(yīng)收賬款管理經(jīng)過多年的探索和研究，至今仍然缺乏系統(tǒng)化的解決方案，而且我國社會信用環(huán)境的好壞是影響企業(yè)應(yīng)收賬款管理的根本要素。對于那些持有應(yīng)收賬款規(guī)模較大而且資金緊張的企業(yè)，控制應(yīng)收賬款的規(guī)模和利用應(yīng)收賬款進(jìn)行融資可以緩解企業(yè)資金需求的壓力，提高資金使用效率和效益。
近年來，哈爾濱xx房地產(chǎn)公司銷售規(guī)模逐年擴(kuò)大，銷售收入逐年增加，但應(yīng)收賬款也隨之大幅增加，巨額應(yīng)收賬款的存在已經(jīng)成為制約公司發(fā)展的重要“瓶頸”。本文從哈爾濱xx房地產(chǎn)公司的實(shí)際情況出發(fā)，通過對公司應(yīng)收賬款管理中存在的主要問題進(jìn)行分析，提出了加強(qiáng)應(yīng)收賬款管理的建議，從事前防范、事中控制到事后處理二個(gè)環(huán)節(jié)，構(gòu)建全方位、全過程和全員參與的應(yīng)收賬款管理體系。通過本文的研究，為哈爾濱xx房地產(chǎn)公司加強(qiáng)應(yīng)收賬款管理，提高應(yīng)收賬款管理水平和資金利用效率，減少壞賬損失，降低財(cái)務(wù)風(fēng)險(xiǎn)，提供了切實(shí)可行的解決問題的方法和途徑。
本文不僅分析了哈爾濱xx房地產(chǎn)公司應(yīng)收賬款管理現(xiàn)狀，并且還指出該公司應(yīng)收賬款管理存在的主要問題，并對引發(fā)問題產(chǎn)生的內(nèi)部和外部原因進(jìn)行了分析。進(jìn)而本文針對哈爾濱xx房地產(chǎn)公司應(yīng)收賬款管理中存在的問題提出了一些建議和具體解決方案;最后本文概括了哈爾濱xx房地產(chǎn)公司應(yīng)收賬款管理的成效。

關(guān)鍵詞: 應(yīng)收賬款 賬齡分析 應(yīng)收賬款的質(zhì)量分析

ABSTRACT
Enterprise credit sales and accounts receivable produces is the inevitable requirement of market economy development. Accounts receivable to hold time holding scale and sustainable business and development enterprises has important significance. At present, most of our enterprise receivables management consciousness comparison is more onefold glance, management mode. Many enterprises respond to accept receivable mismanagement led to cash flow nervous, even into a financial crisis. How to enterprise receivables to advance, course and afterwards monitoring is the focus of research account receivable. Our country enterprise receivables management after years of exploration and research, still lack of systematic solutions, and our social credit environment quality is influencing the enterprise the management of accounts receivable fundamental factors. For those who hold accounts receivable larger scale and the enterprise, the control of funds by the scope of the account receivable and accounts receivable financing channel can relieve enterprise financing needs pressure, increasing the service efficiency of funds and benefits.
In recent years, Harbin iron hair real estate company sales scale enlarged, and sales income increase year by year, but accounts receivable also increased substantially, huge accounts receivable existence has become the important restriction company development "bottleneck". This article from real estate company of Harbin iron hair of the actual conditions, to the company accounts receivable management through the main problems existing in the analysis, some Suggestions to strengthen the management of accounts receivable, prevent and course control on the event handling two link, to construct comprehensive, process and full participation of receivables management system. Through this paper studies, the real estate company of Harbin iron hair to strengthen management, improving the account receivable account receivable management level and funds utilization efficiency, reduce the loss of bad, reduce financial risk, and provides a feasible method and way to solve the problem.
This article not only analyses the Harbin iron hair real estate company accounts receivable management status, and also points out that the company accounts receivable management, and the main problems of problems to trigger the internal and external causes are analyzed. Then this paper Harbin iron hair real estate company accounts receivable the problems existing in the management, puts forward some Suggestions and concrete solution; Finally, this paper summarized the Harbin iron hair real estate company accounts receivable management effectiveness.

Keywords：Accounts receivable Aging analysis Qualitative analysis of accounts receivable

目 錄

摘 要 I
ABSTRACT II
第1章 緒 論 1
1.1選題背景 1
1.2 國內(nèi)外研究現(xiàn)狀 1
1.2.1國內(nèi)研究現(xiàn)狀 1
1.2.2 國外研究現(xiàn)狀 2
1.3 研究的目的及意義 2
第2章 應(yīng)收賬款的理論概述 4
2.1 應(yīng)收賬款的概念 4
2.2 應(yīng)收賬款的內(nèi)容 4
2.3 應(yīng)收賬款形成的根本原因 4
2.3.1良性生產(chǎn)循環(huán)的條件 4
2.3.2應(yīng)收賬款形成的原因 5
2.4 應(yīng)收賬款管理的方法 6
2.4.1用以物易物的方式解決應(yīng)收賬款 6
2.4.2用銷售百分比法管理應(yīng)收賬款 7
2.4.3用擔(dān)保與反擔(dān)保的方式來解決應(yīng)收賬款問題 7
2.4.4通過調(diào)整產(chǎn)品結(jié)構(gòu)來解決應(yīng)收賬款問題 8
2.5 應(yīng)收賬款管理應(yīng)該注意的問題 8
第3章 哈爾濱xx房地產(chǎn)公司應(yīng)收賬款問題及原因分析 10
3.1哈爾濱xx房地產(chǎn)公司簡介 10
3.2 哈爾濱xx公司財(cái)務(wù)狀況 11
3.3哈爾濱xx公司應(yīng)收賬款的賬齡分析 12
3.4哈爾濱xx房..