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东华理工大学毕业设计（论文）摘要摘要随着市场经济的迅猛发展，市场竞争也日益激烈，多种经济成分的并存导致现代企业面临的经济环境复杂化。加之2007年下半年席卷全球的金融危机，各个行业所面临的经济环境便更加复杂化。这里就不得不提到赊销，它作为企业促销的重要手段，越来越被广大企业所采用。但从另一个角度看，赊销也增加了企业资产的风险，特别是现在拖欠企业账款现象较多，收回款项的难度也越来越大，还有很多应收账款“名存实亡”，呆账、坏账有增无减，这均影响到企业的正常生产经营，也可能会制约企业未来的发展。因此，本文结合山东莱芜银河纺织集团股份有限公司应收账款余额占流动资产比重大、账龄过长、周转率低以及出现呆账坏账等实际情况，从企业缺乏风险意识，盲目赊销、未对应收账款按风险程度进行分类管理、市场调查不到位、对应收账款管理各部门责任不清、内部控制存在缺陷等应收账款的成因进行分析，并相应地从建立全面的信用风险防范制度、逾期欠款按风险程度进行ABC分类管理、科学的确定赊销时间底线、强化内部控制制度，健全企业应收账款的监督管理机制、建立必要合理的信用管理组织机构等方面提出了一些关于该公司加强应收账款管理的措施。关键词:银河纺织集团股份有限公司；应收账款；问题；分析；对策东华理工大学毕业设计（论文）ABSTRACTABSTRACTWiththerapiddevelopmentofmarketeconomy,marketcompetitionisincreasinglyfierce,thecoexistenceofavarietyofeconomicsectorsleadingtothemodernenterprise'seconomicsituationiscomplicated.Inaddition,thesecondhalfof2007financialcrisissweepingtheglobe,allsectorsoftheeconomicenvironmentfacingtheevenmorecomplicated.Mentionedherewillhavetocredititasanimportantmeansofcorporatemarketing,isincreasinglybeingadoptedbyalargenumberofenterprises.Butfromanotherperspective,alsoincreasedthecreditriskofcorporateassets,especiallycorporateaccountsinarrearsisnowmoredifficulttorecoverthemoneyincreasing,therearealotofaccountsreceivableexistsinnameonlybaddebts,increaseinbaddebts,whichareaffectingthenormalproductionandoperation,mayalsorestrictthefuturedevelopmentofenterprises.Therefore,thispaper,Laiwu,ShandongTextileGroupCo.,Ltd.Galaxyaccountsreceivablebalanceofliquidassetsaccountedformorethanamajor,longaging,thelowturnoverrateandtheemergenceoftheactualsituation,suchasdoubtfuldebts,thelackofriskawarenessfromtheenterprise,blindcredit,didnotcorrespondtoaccountsreceivableclassifiedbythedegreeofriskmanagement,marketresearchinplace,managementofaccountsreceivabledepartmentsandunclearresponsibilities,internalcontrolweaknesses,suchasaccountsreceivableanalysisofthecausesof,andthecorrespondingcreditfromtheestablishmentofacomprehensiveriskpreventionsystem,theriskofoverduedebtsbyABCclassificationoftheextentofmanagement,scienceandthedeterminationofcredittimeforthebottomline,strengthentheinternalcontrolsystem,improvethesupervisionofcorporateaccountsreceivablemanagementmechanism,toestablishthenecessarycreditmanagementandrationalaspectsoforganizations,suchasanumberoftostrengthenthecompany'saccountsreceivablemanagement.Keywords:GalaxyTextileGroupCo.,Ltd.;accountsreceivable;issues;analysis;Countermeasures东华理工大学毕业设计（论文）目录目录绪论...............................................................................................................................................................1一、银河纺织集团股份有限公司概况................................................................................................2二、银河纺织公司应收账款管理存在的问题..................................................................................3（一）应收账款余额占流动资产比重大...................................................................................3（二）应收账款的账龄过长..........................................................................................................4（三）应收账款的周转率低..........................................................................................................5（四）存在大量的呆账、坏账.....................................................................................................5三、银河纺织公司应收账款管理存在问题的原因分析................................................................6（一）企业缺乏风险意识，盲目赊销........................................................................................6（二）未对应收账款按风险程度进行分类管理.....................................................................6（三）市场调查不到位...................................................................................................................7（四）应收账款管理各部门责任不清........................................................................................7（五）内部控制存在缺陷..............................................................................................................7四、加强银河纺织公司应收账款管理的主要对策.........................................................................8（一）建立全面的信用风险防范制度........................................................................................8（二）逾期欠款按风险程度进行ABC分类管理.....................................................................9（三）科学的确定赊销时间底线...............................................................................................10（四）建立必要合理的信用管理组织机构.............................................................................10（五）强化内部控制制度，健全企业应收账款的监督管理机制....................................10结论.............................................................................................................................................................13致谢................................................................................................................................错误!未定义书签。参考文献....................................................................................................................................................14东华理工大学毕业设计（论文）绪论1绪论随着全球经济一体化的进一步深入，以及接踵而来的2007年下半年全球经济金融危机带来的影响，企业竞争不断加剧，在当前大部分工业产品供大于求的形势下采用分期收款方式的赊销政策作为吸引客户、扩大销售的一种手段被越来越多的生产厂家所采用。这些信用政策在大多数情况下都能起到较