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摘要改革开放以来，我国市场经济得到了飞速发展。但是，一些企业为了提高自身在市场的地位，开始利用商业信用进行促销，导致的市场信用危机使企业间互欠资金现象愈演愈烈，导致企业往来账款增加。应收类往来款若收回不及时，则会造成资金损失；应付类往来款有误，则出现支付风险。因此，加强企业往来账款管理，能够帮助企业减少资金占用和创造良好的内部环境，同时准确有效的往来账款披露也能直观反映出企业的生产经营状况，为企业管理者和投资者制定企业战略决策提供参考依据，亦能对企业改善现金流等产生重要作用。为此本文通过对江淮公司往来账款的分析，发现其管理中存在的一些问题，并提出建议，帮助其更好的发展。同时也为相关企业在企业往来账款管理上出现的问题提供借鉴。46615
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毕业论文关键词：往来账款；管理；内部控制；资金流
ABSTRACT
With the rapid development of market economy in our country, some enterprises began to use commercial credit for sales promotion to expand market share.However, the credit crisis has made inter-enterprise market mutual funds owed phenomenon intensified, leading to increased corporate current accounts.If the accounts receivable class will not recover in time, resulting in financial losses; deal with class with money is wrong, there is risk of payment.Therefore, strengthening the management of enterprises current accounts, can help companies reduce capital occupation and create a good internal environment, while accurate and efficient disclosure of current accounts can intuitively reflect the production and operation of enterprises, the development of enterprises for business managers and investors strategic decision to provide a reference, which can also improve cash flow and other enterprises have an importantrole.So I choose the enterprise current account analysis as the topic of my paper. The company through the analysis of the current account, we found some problems in its management, and puts forward some suggestions of development, help them better. At the same time as the related enterprises in the enterprise account management problems for reference.
Key words：current account；management；internal control；cash flow；
目 录
摘 要 I
ABSTRACT II
第一章 往来账款概述 1
1.1往来账款分析含义 1
1.2往来账款管理在企业经营管理中的重要地位 2
1.3当前往来账款管理面临的挑战 3
1.4加强往来账款管理应采取的策略 4
第二章 江淮汽车公司往来账款现状 6
2.1中国汽车行业发展现状 6
2.2江淮汽车公司概况 6
2.3安徽江淮汽车公司往来账款主要数据分析 7
第三章 江淮汽车公司往来账款中发现的问题 16
3.1企业未对往来账款进行有效监控和清理 16
3.2预收账款余额存在不真实性 16
3.3应收账款有虚增的可能性 16
3.4其他应收款确认困难 16
3.5企业自主研发产品能力不够 16
第四章 针对江淮汽车公司往来账款中存在问题的建议 17
4.1建立有效的催账制度 17
4.2重视其他应收款管理 17
4.3改进预收账款核算方法 17
4.4深化企业自主创新能力 17
结束语 18
致 谢 19
参考文献 20
附录A 21
第一章 往来账款概述