【正文】 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 哈爾濱理工大學學士學位論文 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。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 論文的主要研究內容 ................................................................................ 2 第 2章 應收賬款管理存在的問題 .................................................................... 3 企業(yè)應收賬款的影響因素 ....................................................................... 3 信用標準 ............................................................................................ 3 信用條件 ............................................................................................ 3 收款政策 ............................................................................................ 4 應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 應收賬款管理制度不夠完善 ............................................................ 5 應收賬款管理不善對企業(yè)的影響 ........................................................... 5 企業(yè)效益下降 .................................................................................... 5 夸大了企業(yè)經營成果 ........................................................................ 6 加速了企業(yè)現(xiàn)金流出 ........................................................................ 6 對企業(yè)營業(yè)周期有影響 .................................................................... 6 增加出錯概率 .................................................................................... 6 第 3章 應收賬款管理的改進措施 .................................................................... 8 加強應收賬款的日常管理 ....................................................................... 8 科學確定應收賬款的最高額度 ........................................................ 8 認真建立客戶信用等級評定制度 .................................................... 8 設置專門的賒銷和征信部門 ............................................................ 8 實行嚴格的壞賬核銷制度 ................................................................ 9 實行嚴格的內審和內部控制制度 ......................................................... 10 有明確的責任并建立崗位替換 ...................................................... 10 對壞賬核銷有完整的程序 .............................................................. 10 加強賒銷的管理制度 ...................................................................... 10 哈爾濱理工大學學士學位論文 V 采取有效手段提高企業(yè)效益 ................................................................. 11 合理的使用銷售折扣 ...................................................................... 11 充分利用應收賬款進行融資 .......................................................... 11 準確的使用法律武器 ...................................................................... 12 第 4章 日泰茶業(yè)公司應收賬款管理的案例分析 .......................................... 13 案例背景 ................................................................................................. 13 日泰茶業(yè)概況 .................................................................................. 13 應收賬款問題 .................................................................................. 13 案例材料 ................................................................................................. 14 應收賬款規(guī)模和賬齡 ...................................................................... 14 應收賬款內部管理制度 .................................................................. 15 應收賬款回收情況 .......................................................................... 15 應收賬款周轉率 .............................................................................. 16 案例分析 .....