定稿2008年财务毕业论文(应收账款的成因及控制)

I摘要企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。本文对公司应收账款管理问题进行了比较深入的研究。首先介绍了论文研究的意义、目的和总体思路；然后对公司应收账款管理存在的问题做了剖析，找出了存在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。关键词：企业；应收账款；管理；原因；控制IIAbstractEnterprisescantakethecashsaleandsellingontwokindsofbasicwayswhilesellingtheproducts.Sellingoncredithasincomparableadvantagetoothersettlementwayinstrengtheningthecompetitivepowerofenterprise'smarket,expandingsalesandreducingthestock,butastocashsale.Sellingoncreditmustcauseenterprisestoholdalargeamountofaccountreceivable.Ithasbecomeoneverycommonandimportantassetpossessedbyenterprise.Whetheritissafeornotinfluencesavailableresourcesandprofitandlosssituationsofenterprisedirectly.Sohowtomanageaccountreceivableofreceivableofenterprises,alreadybecometheimportantpropositionofbusinessadministration.Thistextproceedsresearchesmanagementproblemoftheaccountreceivableofthecompanydeeply.Firstly,thepaperintroducesthemeaning,purposeandoveralltrainofthoughtaboutthecontent.Then,analyzestheexistingproblemofmanagingtheaccountreceivableofthecompany,findsoutthereasonwhythequestionexists,andputsforwardsuggestiontosetupadministrativesystemoftheaccountreceivableinordertopromotetheaccountreceivablecontrollableandmanageable.KeyWord:Account;receivable;Administration;Cause;ControlIII目录摘要.........................................................................................................................................IAbstract......................................................................................................................................II绪论........................................................................................................................................11应收账款管理相关理论综述.............................................................................................31.1应收账款的定义.......................................................................................................31.2应收账款对财务状况的影响...................................................................................31.3应收账款对企业的影响...........................................................................................41.3.1应收账款对企业生产经营的正面影响........................................................41.3.2应收账款对企业生产经营的负面影响........................................................42企业应收账款的成因分析.................................................................................................72.1我国企业应收账款的现状.......................................................................................72.2我国企业应收账款存在的问题...............................................................................82.2.1企业自身防范意识淡薄................................................................................82.2.2企业内控措施不健全....................................................................................82.2.3信用管理体系不完善....................................................................................92.2.4应收账款的日常管理不规范........................................................................92.2.5应收账款的会计监管不到位........................................................................92.3我国企业应收账款的成因分析.............................................................................102.3.1商业竞争......................................................................................................102.3.2信用机制不全面..........................................................................................102.3.3企业内部激励约束机制不健全..................................................................102.3.4企业财务监督乏力......................................................................................112.3.5企业管理不善..............................................................................................112.3.6结算方式促成应收账款的形成..................................................................113企业应收账款控制的对策................................................................................................123.1建立日常管理制度.................................................................................................123.1.1应收账款的事前控制..................................................................................12IV3.1.2应收账款的事中管理..................................................................................133.1.2应收账款的事后控制..................................................................................143.2建立坏账准备金制度.............................................................................................143.3加强应收账款的基础性工作.................................................................................15结论......................................................................................................................................17参考文献..................................................................................................................................18致谢......................................................................................................................................19Appendi