應(yīng)收賬款形成原因極其防范對(duì)策研究畢業(yè)論文(已修改)
2025-07-01 01:45 本頁面
【正文】 應(yīng)收賬款形成原因及其防范對(duì)策研究隨著改革開放的發(fā)展及社會(huì)主義市場經(jīng)濟(jì)的建立，應(yīng)收賬款作為企業(yè)賒銷業(yè)務(wù)而形成的一種債權(quán)，在企業(yè)營運(yùn)資金管理的環(huán)節(jié)扮演著重要的角色，因此，對(duì)應(yīng)收賬款形成原因及其防范對(duì)策的研究是必要的。摘要：隨著改革開放的發(fā)展及社會(huì)主義市場經(jīng)濟(jì)的建立，應(yīng)收賬款作為企業(yè)賒銷業(yè)務(wù)而形成的一種債權(quán)，在企業(yè)營運(yùn)資金管理的環(huán)節(jié)扮演著重要的角色，企業(yè)為了增加銷售量，提高市場占有率，不可避免地會(huì)運(yùn)用賒銷手段，但應(yīng)收賬款的增加會(huì)影響企業(yè)流動(dòng)資金的周轉(zhuǎn)，夸大企業(yè)經(jīng)營成果，使企業(yè)存在虧損等。本文論述了應(yīng)收賬款的形成原因、現(xiàn)狀及存在的問題，最后針對(duì)這些問題提出了相應(yīng)的防范對(duì)策。關(guān)鍵詞： 應(yīng)收賬款，企業(yè)，賒銷手段，管理研究Accounts receivable causes and Countermeasures against itAbstract：With the development of reform and opening and the establishment of the socialist market economy, accounts receivable as the corporate credit business and formed a kind of creditor39。s rights, in enterprise working capital management link plays an important role in the enterprise, in order to increase sales, improve market share, will inevitably use tick means, but the increase in accounts receivable will affect the enterprise floating capital turnover, exaggerated enterprise operation result, make the enterprise existence loss, therefore, to strengthen the management of accounts receivable research has important practical significance.Keywords：accounts receivable, enterprises, credit means, management research1引言 企業(yè)銷售產(chǎn)品時(shí)可以采取現(xiàn)銷和賒銷兩種基本方式，雖然賒銷在強(qiáng)化企業(yè)市場競爭能力、擴(kuò)大銷售、增加利潤和節(jié)約存貨資金占用方面有著其他結(jié)
化學(xué)相關(guān)推薦
鄂ICP備17016276號(hào)-1