【正文】 The genral stf(1mpoyidvc,uh)0jb。5wT福建日泰茶葉有限公司應(yīng)收賬款管理的研究 摘要 應(yīng)收賬款是指企業(yè)在正常的經(jīng)營過程中，因銷售商品、產(chǎn)品或提供勞務(wù)等業(yè)務(wù)而形成的債權(quán)，它是商業(yè)信用的產(chǎn)物，對企業(yè)擴大經(jīng)營規(guī)模、提高銷售量和市場占有率有很大的促進(jìn)作用。 應(yīng) 收賬款是伴隨著賒銷而發(fā)生的，雖然賒銷在擴大銷售量、減少庫存和增強市場競爭力方面比其他結(jié)算方式有更大的優(yōu)勢，但賒銷必然會導(dǎo)致企業(yè)產(chǎn)生大量的應(yīng)收賬款，它已經(jīng)成為企業(yè)流動資金中的重要組成部分，其風(fēng)險大小直接影響著企業(yè)的贏利能力和損益狀況。 同時，應(yīng)收賬款又是許多企業(yè)財務(wù)管理的薄弱環(huán)節(jié)，企業(yè)資產(chǎn)在這方面的流失量 和沉淀量很大，對其管理的好壞決定著企業(yè)生產(chǎn)經(jīng)營能否順利進(jìn)行，能否提高資產(chǎn)使用效率。 因此，對應(yīng)收賬款的管理已成為企業(yè) 財務(wù)管理 的一項重要任務(wù) 。 本文通過分析應(yīng)收賬款的現(xiàn)狀，影響及存在的問題，結(jié)合福建日泰茶業(yè)有限公司應(yīng)收賬款的案例，了解目前企業(yè)應(yīng)收賬款管理存在的不足，分析其存在的原因，并通過這些原因提出合理的建議，對應(yīng)收賬款進(jìn)行更有效的管理，提高企業(yè)的管理水平和經(jīng)營業(yè)績。 關(guān)鍵詞 應(yīng)收賬款；賒銷；壞賬核銷；銷售折扣 哈爾濱工 業(yè)大學(xué)工學(xué)碩士學(xué)位論文 The genral stf(1mpoyidvc,uh)0jb。5wT II Research on Accounts Receivable Management of Fujian RiTai tea co,.LTD Abstract Accounts receivable is to show in the normal course of business,、 due to the sale of goods , products or services, and there business form of debt, it is the product of mercial credit, to the enterprise expands the scale of operation, improve sales and market share have great to promote role. Accounts receivable along with the credit occurred, although selling on credit to expand sales, reduce inventory in expanding sales and increase the market petitive power than the other method of settlement has greater advantages, but sell on credit is bound to lead the enterprise have a lot of accounts receivable, it has already bee an important part of enterprises liquidity, the risk size directly affect the enterprise profitability and profit and loss situation. At the same time, accounts receivable is the weak link in many enterprises financial management, the enterprise assets in this area have loss and precipitation amout, the quality of management determines the production and operation can proceed smoothly, and improve the efficiency of use of asset. Therefore, the accounts receivable management has bee an important task of enterprise financial management. This article through the analysis of the present situation of accounts receivable, effects and problems, bined with the case of account receivable management of Fujian Ri Tai Tea Co., LTD, understand the shortings of the enterprise accounts receivable management, analyzes its existing reasons, and through these reasons put forward reasonable suggestions for more effective management of accounts receivable, and improve the management level of enterprises and business performance 哈爾濱理工大學(xué)學(xué)士學(xué)位論文 The general staff (1 em ployees in additon to vice president, director, m anager, deputy m anager and special positons outside the contract period) to resign, to give 10 days notice, the project m anager or departm ent m anager, adm inistrative personnel departm ent or elevant responsible person for the relevant visa after departure procedures。 in additon to general staff personnel outside the contract period of turnover m ust ubm it he resignation report, a m onth ahead of schedule, the adm inistrative personnel departm ent, general m anager of visa before separation procedures。 probation em ployees shall pay in advance 5 resignation report, he project m anager or departm ent m anager and adm inistrative personnel departm ent visa before departure。 positve after special reasons did not sign a contract w ith reference to general em ployees Through the staff III Keywords Accounts receivable ； sell on credit ； bad debt cancel after verification； Sales discount 哈爾濱工 業(yè)大學(xué)工學(xué)碩士學(xué)位論文 The genral stf(1mpoyidvc,uh)0jb。5wT IV 目錄 摘要 .......................................................................................................................I Abstract .............................................................................................................. II 第 1章 緒論 ........................................................................................................ 1 選 題背景 ................................................................................................... 1 研究的目的和意義 .................................................................................... 1 研究的目的 ......................................................................................... 1 研究的意義 ......................................................................................... 2 論文的主要研究內(nèi)容 ................................................................................ 2 第 2章 應(yīng)收賬款管理存在的問題 .................................................................... 3 企業(yè)應(yīng)收賬款的影響因素 ....................................................................... 3 信用標(biāo)準(zhǔn) ............................................................................................ 3 信用條件 ............................................................................................ 3 收款政策 ............................................................................................ 4 應(yīng)收賬款管理上存在的問題 ................................................................... 4 計提壞賬存在的隨意性 .................................................................... 4 缺乏對往來客戶的信用評估 ............................................................ 4 應(yīng)收賬款管理制度不夠完善 ............................................................ 5 應(yīng)收賬款管理不善對企業(yè)的影響 .......................................