中小型企業(yè)應(yīng)收賬款的管理研究畢業(yè)論文(已修改)
2025-07-10 02:33 本頁面
【正文】 安徽三聯(lián)學(xué)院畢業(yè)論文本科畢業(yè)論文（設(shè)計、創(chuàng)作）題目： 中小型企業(yè)應(yīng)收賬款的管理研究學(xué)生姓名： 侯李彤 學(xué)號： 110106372 所在院系： 工商管理系 專業(yè)： 財務(wù)管理 入學(xué)時間： 2011 年 9 月導(dǎo)師姓名： 職稱/學(xué)位： 講師 導(dǎo)師所在單位： 安徽三聯(lián)學(xué)院工商管理系 完成時間： 2013 年 5 月安徽三聯(lián)學(xué)院教務(wù)處 制14 中小型企業(yè)應(yīng)收賬款的管理研究 摘要：隨著我國市場經(jīng)濟的發(fā)展，尤其在中小型企業(yè)之間的商品交易大都是建立在商業(yè)信用基礎(chǔ)上，以賒銷方式實現(xiàn)的。然而，隨著市場競爭的日益激烈，賒銷業(yè)務(wù)產(chǎn)生的應(yīng)收賬款問題也日益嚴峻。為了確保中小型企業(yè)應(yīng)收賬款保質(zhì)保量的收回和資金循環(huán)周轉(zhuǎn)的順利進行，加強應(yīng)收賬款管理成為中小型企業(yè)經(jīng)營活動中日益重要的問題。本文對應(yīng)收賬款的管理進行了比較深入的研究。首先介紹了論文研究的背景和意義，其次闡明了應(yīng)收賬款管理的含義、特點等。然后對中小企業(yè)應(yīng)收賬款管理存在的問題做出剖析，找出了存在的原因，并提出了適合其應(yīng)收賬款管理系統(tǒng)的建議和策略。通過完善應(yīng)收賬款的管理機制，這對降低中小企業(yè)財務(wù)風險，提高經(jīng)濟效益具有重要的現(xiàn)實意義。 關(guān)鍵詞：應(yīng)收賬款管理；原因 ；控制 Abstract：With the development of market economy in China, especially in small and mediumsized enterprise between most modities trading is built on the basis of mercial credit, using credit this way realization. However, the market petition is being increasingly intense，the small and mediumsized enterprise because of credit business between arising from the accounts receivable issues are being increasingly serious. In order to ensure that the small and mediumsized enterprise accounts receivable quality and quantity of recovery and capital circulation flow smoothly, strengthen the accounts receivable management bee small and mediumsized enterprise management activities more and more important problem.In this paper make a deep research for the accounts receivable management. The paper firstly introduces the research background and significance. Secondly illustrates the management of accounts receivable meaning, goal and significance. And then to small and mediumsized enterprise receivables management problems make analysis, find out the existing reasons, and put forward the suitable suggestions and strategies for small and mediumsized enterprise receivables management system by these in order to promote to the accounts receivable control and management. Through the improvement of the management of accounts receivable mechanism, to reduce the enterprise financial risk, and improve the economic benefit has the important practical significance. Key word: accounts receivable management。 reason。 control 目 錄第一章 緒論 I第二章 應(yīng)收賬款管理概述 2 2 2 2第三章 我國中小型企業(yè)應(yīng)收賬款管理現(xiàn)狀分析 4 4，應(yīng)收賬款
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