摘 要
本論文通過對應(yīng)收賬款現(xiàn)狀、存在問題及原因分析, 對應(yīng)收賬款進行事前、事中和事后的綜合分析研究,力圖通過這些分析研究和對應(yīng)收賬款管理對策的研究,為企業(yè)進一步加強應(yīng)收賬款管理,提高應(yīng)收賬款管理水平,減少壞賬損失,提供一條切實可行的、具有很強的可操作性的思路與解決問題的方法和途徑。通過對xx防銹紙業(yè)有限公司應(yīng)收賬款實務(wù)管理中存在問題的剖析，并結(jié)合實踐進行分析,說明應(yīng)收賬款實務(wù)管理中的一些具體問題和解決辦法,最后對全文做一歸納性總結(jié)。
關(guān)鍵字 應(yīng)收賬款 信用管理 收賬政策
Abstract
Accounts receivable is a very common and very important asset to kinds of enterprises, it is a direct impact on the security of an enterprise`s available resources,profit and loss,cash flow,even impact on the development and expand of enterprises. With the development of the trade credit, because of selling on trust blindly, many corporations have got excessive accounts receivable, among which many are bad and can not be reclaimed. As a result, thesecorporations are lack of sufficient cash, and can not survive, in the end, they go bankruptcy. Many cases from home and overseas corporations indicate that the power of the risk of accounts receivable is startling in destroying the vitality of the corporations.
This accounts receivable from the status quo, mismanagement, accounts receivable function, cost and disadvantages of the enterprise receivables management issues in the analysis of the enterprise to strengthen the need for accounts receivable management, from several aspects of how to manage the accounts receivable were discussed, and from the deep, exhaustive study, we can find out a good way to solve these problems. From the study of credit receivable countermeasure, the enterprises can get ways and methods to the problems. The enterprises can manage the credit receivable better, get a higher level of credit receivable management, and reduce the loss of bad debt.
Key words Accounts Receivable Collection policy