个人资料整理 仅限学习使用
.
应收账款与赊销管理研究
院 系：经济管理学院 专 业 班：财务管理0903班 姓 名：蒋彩霞 学 号：20091305114 指导教师：刘洁
2018年10月
个人资料整理 仅限学习使用
摘要
当今世界，科学技术日新月异，经济全球化日益加强，发展已成
为时代的主题。随着经济的不断发展，企业安全持续的发展显得尤为
重要。应收账款可以促进销售，增加企业的竞争力，同时可以加速产
品销售的实现，加快产成品向销售收入的转化速度，从而降低存货中
的产成品数额及相关费用。但不合理的应收账款也会使营业周期延
长，影响企业资金循环，使大量的流动资金沉淀在非生产环节上，致
使企业现金短缺，加大了企业的财务风险，严重影响企业正常的生产
经营。因此，完善应收账款管理机制，对加快货款回收、防范财务风
险、提高经营效益具有重要意义。
文章将从我国应收账款与赊销管理概述，应收账款形成的根本原
个人资料整理 仅限学习使用
因，加强赊销管理的措施，应收账款应注意的问题，日常管理等方面
加以阐述。针对我国企业应收账款产生大量呆账、坏账问题，提出、
具体的改善对策及建议，以降低企业财务及经营风险。
关键词：应收账款概述 赊销管理 坏账损失 信用政策
目 录
摘
要································································错误！未定义书签。 绪
论·······························································1 1.应收账款的概述
1.1
应
收
账
款
的
概
念··················································2 1.2应收账款的结构··················································2 1.3应收账款的范围··················································2 个人资料整理 仅限学习使用
1.应收账款的产生 ·················································3 1.5应收账款的作用··················································3 2. 强化应收账款控制与管理意义
2.1企业应用账款管理的现状·········································4 2.2应收账款管理存在的问题·········································5 2.3应收账款现状原因分析···········································7 3. 强化应收账款控制与管理的对策
2.1企业应用账款日常管理············································8 2.2做好客户资信调查···············································10 2.3应收账款全面管理措施···········································11 结
论·······························································13 致
谢·······························································14 参考文
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