【正文】 企業(yè)因?qū)ν怃N售產(chǎn)品、材料、供應(yīng)勞務(wù)等而應(yīng)向購貨或接受勞務(wù)單位收取的款項(xiàng)。企業(yè)壞賬和未做賬務(wù)處理的情況普遍存在，企業(yè)在賒銷產(chǎn)品時(shí)貨款不能同時(shí)收回，而企業(yè)又沒有及時(shí)采取行之有效的措施，長此以往影響流動(dòng)資金的運(yùn)轉(zhuǎn)，貨幣資金大量短缺，可以說部分企業(yè)已存在嚴(yán)重的應(yīng)收賬款危機(jī)。商品與勞務(wù)的賒銷、賒購，已成為當(dāng)代經(jīng)濟(jì)的基本特征。因此，無論是長期債權(quán)人，還是短期債權(quán)人，都對(duì)公司的應(yīng)收賬款狀況予以高度的重視，以判斷貸款的安全性。應(yīng)收賬款是企業(yè)間競(jìng)爭(zhēng)的產(chǎn)物，是由企業(yè)擁有或控制的、經(jīng)過一定期間才能兌現(xiàn)的債權(quán)。在計(jì)劃經(jīng)濟(jì)體制下，我國企業(yè)賬上的應(yīng)收賬款所占的比重較小，所以企業(yè)根本不重視應(yīng)收賬款的管理。引言提到應(yīng)收賬款，就不可能不談債。關(guān)鍵詞：應(yīng)收賬款；信用政策；償付能力；壞賬；管理AbstractWith the continuous economic development, enterprise development continuing operations of the security it is particularly important. In recent years, China39。企業(yè)之間相互拖欠貨款，造成逾期應(yīng)收賬款居高不下，已成為經(jīng)濟(jì)運(yùn)行中的一大頑癥。近幾年，我國企業(yè)應(yīng)收賬款總量逐年遞增，形成呆賬壞賬的情況日益嚴(yán)重和企業(yè)周轉(zhuǎn)資金不足。為此,對(duì)企業(yè)應(yīng)收賬款的管理研究已迫在眉睫。 Solvency； bad debts； Management引言............................................................................................................................................6.....................................................................................................8 應(yīng)收賬款的概念 ..............................................................................................................8 應(yīng)收賬款的形成原因 ....................................................................................................10 企業(yè)內(nèi)部的原因 ...........................................................................................................................10 企業(yè)外部的原因 ...........................................................................................................................11 應(yīng)收賬款管理的涵義、目標(biāo)及必要性 ........................................................................11 應(yīng)收賬款管理的涵義 ...................................................................................................................11 應(yīng)收賬款管理的目標(biāo) ...................................................................................................................12 應(yīng)收賬款管理的必要性 ...............................................................................................................12...........................................................................................................13 磚廠簡(jiǎn)介 ........................................................................................................................13 磚廠的應(yīng)收賬款狀況 ....................................................................................................14 ............................................................................................14 外部原因 ......................................................................................................................................14 內(nèi)部原因 ......................................................................................................................................16...................................................................................................16 資金使用效率降低 .......................................................................................................16 收入虛增 .......................................................................................................................18 壞賬逐年增多 ...............................................................................................................19 應(yīng)收賬款周轉(zhuǎn)率過低 ...................................................................................................19 資產(chǎn)負(fù)債率過高 ...........................................................................................................204. 磚廠的應(yīng)收賬款管理對(duì)策研究.........................................................................................21 對(duì)應(yīng)收賬款進(jìn)行追蹤 ...................................................................................................21 做好應(yīng)收賬款的賬齡分析 ...........................................................................................21 建立完善的應(yīng)收賬款管理體制 ...................................................................................22 加強(qiáng)對(duì)應(yīng)收賬款的日常管理 ........................................................................................24 運(yùn)用法律手段維護(hù)合法權(quán)益 .......................................................................................255 結(jié)論......................................................................................................................................25參 考 文 獻(xiàn)......................................................................................................................27致 謝............................................................................................................................28Comment