摘要企业销售产品一般使用现销和赊销两种销售方式，赊销相比于其他的销售方式可以最大化的减少库存，增加销售，增加生产并扩大企业的市场份额，但是赊销将会持有大量的应收账款，而应收账款是企业一向很重要的经济资源，直接影响企业的未来计划和扩张。因此, 怎怎样管理应收账款，是企业财务管理的重要论题。 46124
本文对林海公司应收账款管理问题做了比较深入的分析研究。第一介绍论文研究的意义目的和大体思路；第二对林海公司应收账款管理潜在问题进行分析，找到原因，并且提出自己的建议，改善应收账款的控制和管理。第三通过林海公司案例，针对公司现有的应收账款的管理方式和经营方式做一份信用评分等级系统，解决管理合同不完善的问题，进一步体现将强应收账款是企业现在最重要的任务。
毕业论文关键词：应收账款；管理建设；原因分析
ABSTRACT
Enterprises can take the cash sale and selling on two kinds of basic ways while selling the products. Selling on credit has incomparable advantage to other settle ment way in strengthening the competitive power of enterprise's market, expanding sales and reducing the stock, but as to cash sale. Selling on credit must cause enterprises to hold alarge amount of account receivable. It has become one very common and import antasset possessed by enterprise. Whether it is safe or not influences available resourcesand profit and loss situations of enterprise directly. So how to manage account receivable of receivable of enterprises, already become the important proposition of business administration.
This text proceeds researches management problem of the account receivable of the company deeply. Firstly, the paper introduces the meaning, purpose and overall train of thought about the content.Then, analyzes the existing problem of managing the account receivable of the company, finds out the reason why the question exists, and puts forward suggestion to set up administr ative system of the account receivable in order to promote the accoun treceivable controllable and manageable. At last, LinHai Company Case management for the company's existing credit rating system proposed model is not perfect, imperfect management contract management confusion and other issues, further highlighting the enterprise to strengthen the top priority of accounts receivable.
Key words:enterprise; accounts receivable; management; reason; control
目 录
摘要.I
ABSTRACT...II
第一章 应收账款管理概述 1
1.1应收账款的含义 1
1.2应收账款的特点 1
1.3应收账款形成的原因 1
1.4应收账款对企业生产经营的正面影响 2
1.5应收账款对企业生产经营的负面影响 2
第二章 我国企业应收账款管理现状及原因分析 3
2.1应收账款的现状 3
2.2成因分析 3
2.2.1企业的自身防范意识淡薄 3
2.2.2企业内部激励约束机制不健全 3
2.2.3应收账款的会计监管不到位 3
2.2.4企业内部激励约束机制不健全 3
第三章 林海公司应收账款管理现状分析及建议 5
3.1 林海公司应收账款现状分析 6
3.2公司应收账款存在的问题 7
3.3对林海公司应收账款管理的建议 8
第四章 我国企业加强应收账款管理的建议 9
4.1收账款的事前控制 9
4.3收账款保理业务 9
4.4信用评级体系 10 林海企业公司应收账款管理研究:http://www.751com.cn/kuaiji/lunwen_47782.html