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

目錄
摘要 I
Abstract II
第1章 緒論 1
1.1研究背景 1
1.2國內(nèi)外研究現(xiàn)狀 2
1.3研究目的及意義 2
第2章 應(yīng)收賬款概述 3
2.1應(yīng)收賬款的概念 3
2.2應(yīng)收賬款管理的內(nèi)容及目標(biāo) 4
2.2.1應(yīng)收賬款管理的內(nèi)容 4
2.2.2應(yīng)收賬款管理的目標(biāo) 5
2.3應(yīng)收賬款存在的利弊 6
2.3.1應(yīng)收賬款存在的積極作用 6
2.3.2應(yīng)收賬款存在的不利影響 6
2.4加強應(yīng)收賬款管理的必要性 7
2.5企業(yè)應(yīng)收賬款的控制方法 8
2.5.1源頭控制，壓縮應(yīng)收賬款發(fā)生的額度與頻率 8
2.5.2動態(tài)跟蹤、分析，強化日常監(jiān)督和管理 9
2.5.3及時清對，嚴(yán)格催收 9
第3章 xx防銹紙業(yè)有限公司應(yīng)收賬款存在的問題 10
3.1應(yīng)收賬款管理模式滯后 10
3.2應(yīng)收賬款控制制度不健全 11
3.3應(yīng)收賬款數(shù)額大，計提壞賬金額大 12
3.3.1xx防銹紙業(yè)有限公司應(yīng)收賬款狀況分析 12
第四章 xx公司應(yīng)收賬款問題產(chǎn)生的原因及其影響 14
4.1企業(yè)外部的原因 14
4.1.1歷史原因的影響 14
4.1.2當(dāng)今經(jīng)濟(jì)環(huán)境的影響 14
4.1.3競爭機制不健全的影響 14
4.1.4法律不完善造成的影響 14
4.2企業(yè)內(nèi)部的原因 15
4.2.1xx防銹紙業(yè)有限公司的整體管理水平較低 15
4.2.2公司的風(fēng)險意識比較淡化 15
4.2.3對應(yīng)收賬款的本質(zhì)認(rèn)識不夠 15
4.2.4經(jīng)營者自我保護(hù)手段軟弱無力 16
4.3應(yīng)收賬款對xx公司經(jīng)營成果的影響 16
4.3.1夸大了公司的經(jīng)營成果 16
4.3.2加速了公司的現(xiàn)金流出 16
4.3.3賒銷對企業(yè)營業(yè)周期有影響 16
4.3.4財務(wù)費用劇增,銀行貸款增多 17
第5章 鄭州xx防銹紙業(yè)有限公司的改進(jìn)對策 18
5.1　健全現(xiàn)金管理 18
5.1.1加強現(xiàn)金管理，建立內(nèi)控制度 18
5.2完善應(yīng)收賬款管理 20
5.2.1 加強應(yīng)收賬款的日常管理工作 20
5.2.2加強應(yīng)收賬款的事后管理 20
5.2.3確定合理的收賬程序 21
5.2.4確定合理的收賬方法 21
5.3采用合理的信用政策 22
5.3.1信用政策分析 22
5.3.2根據(jù)客戶的信用情況,確定賒銷對象 23
5.3.3公司進(jìn)行信用調(diào)查的基本渠道是登門拜訪,實地了解 24
結(jié)束語 25
致謝 26
參考文獻(xiàn) 27
附錄1 28
附錄2 31