毕业论文
企业应收账款管理研究
摘 要
应收账款管理是企业资金管理的重要组成部分，关系企业的现金流量和再生产的资金需要，拥有完善的应收账款管理体制对企业的发展有着重大影响。市场竞争已十分激烈，而很多企业处于劣势，为了扩大销售，纷纷采用赊销产品的促销方式，使得企业应收账款不断攀升，企业风险不断增大。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。
本文共分为四个部分，第一部分阐述了论文研究的背景、目的和意义。第二部分阐述了企业应收账款的理论，包括应收账款的定义、特点、功能及应收账款管理对企业生产经营的影响等等。在上述理论的基础上，第三部分则分析了我国企业应收账款管理的现状，揭示了当前企业应收账款管理存在的问题及原因，并针对问题提出了相关建议。第四部分，以杭州星软科技有限公司为例分析了该公司应收账款的管理现状，应收账款管理存在的问题，并提出了解决的措施，以促进对应收账款的控制及管理。
关键词 应收账款；应收账款管理；问题 ；措施
Abstract
Accounts receivable management is an important part of the management of funds,relation with the cash flow of capital need,have improved the accounts receivable system is very important to small and medium-sized enterprises’ development.The competition in pharmacy is furious,many small and medium-sized enterprises at a disadvantage.To expand sales of products all take the promotion way that make the enterprises accounts receivable rising,though enterprise risk growing.So how to manage account receivable of receivable of enterprises,already become the important proposition of business administration.
This thesis is divided into four sections:the first part of the study describes the background,purpose and significance.The enterprises gradually become the backbone in our country,more and more corporations rapid increasely.In the same time,the quality of accounts receivable and there have aslo been some problems.To reinforce management of accounts receivable,against corporation’s financial risk in business have become increasingly important issue. The second part,tell the accounts receivable’s theory of small and medium-sized enterprises,including the definition of accounts receivable,functions and infection.In the theoretical basis,the third section analyzes the medium and small-sized enterprises’ current situations of accounts receivable,it has announced the question that exists in the management of accounts receivable at present of our country and reason for forming the huge accounts receivable that it is a product of market competition;achieve sales and received the payment;small and medium-sized enterprises lack of competitiveness;and its internal management combating,to these questions raised the related proposals.Part four,taking Jiuhe feed fung corporation for example,analyze the company’s acc ounts receivable management of the status quo,finds out the reason why question exists and put forward suggestion to set up administrative system of the accounts receivable.In order to promote the accounts receivable controllable and manageable.
Keywords Accounts Receivable Accounts Receivable Management Question Suggestion
目 录
1 绪论 . ............................................................................................................................................ 1
1.1 研究背景 .............................................................................................................................. 1
1.2文献综述 . .............................................................................................................................. 1
1.3 研究的目的和意义 .............................................................................................................. 2
2应收账款相关理论概述 . ............................................................................................................. 4
2.1应收账款的定义 . .................................................................................................................. 4
2.2应收账款的特点 . .................................................................................................................. 5
2.3应收账款的功能 . .................................................................................................................. 6
2.4应收账款管理对企业生产经营的影响 . .............................................................................. 6
2.4.1应收账款管理对企业生产经营的正面影响 . ............................................................... 6
2.4.2应收账款管理对企业生产经营的负面影响 . ............................................................... 7
3我国企业应收账款管理现状 . ................................................................................................... 10
3.1企业应收账款管理存在的问题及原因分析 . .................................................................... 10
3.2加强企业应收账款管理的建议 . ........................................................................................ 12
4. 杭州星软科技有限公司应收账款管理 . .................................................................................. 14
4.1公司概况 . ............................................................................................................................ 14
4.2公司应收账款管理现状 . .................................................................................................... 14
4.2.1公司应收账款坏账准备制度 . ..................................................................................... 14
4.2.2公司采取的信用政策 . ................................................................................................. 15
4.2.3公司采取的收账政策 . ................................................................................................. 15
4.2.4公司对应收账款的账龄管理 . ..................................................................................... 15
4.3公司应收账款管理存在问题及原因 . ................................................................................ 16
4.3.1公司应收账款不能及时回笼 . ..................................................................................... 16
4.3.2公司收账政策的不合理 . ............................................................................................. 17
4.3.3公司为客户确定的额度不适当 . ................................................................................. 17
4.3.4公司内部控制不严 . ..................................................................................................... 18
4.4对星软科技有限公司应收账款管理的改进建议 . ............................................................ 18
4.4.1加强应收账款事前、事中、事后的管理 . ................................................................. 19
4.4.2利用应收账款进行融资 . ............................................................................................. 20
4.4.3规范公司内部业务处理 . ............................................................................................. 21
结论 . .............................................................................................................................................. 22
致谢 . .............................................................................................................................................. 23
参考文献 . ...................................................................................................................................... 24