【正文】 nterprises have not taken effective measures in time, long past the liquidity impact of the operation, the money shortage, It can be said that some enterprises have serious crisis of accounts receivable.At present, there are not many panies due to accounts receivable to take effective control, leading to tension enterprise funds, or even a financial crisis. To this end, the enterprise accounts receivable management studies is urgent. Key words: Accounts receivable。 Solvency； bad debts； Management引言............................................................................................................................................6.....................................................................................................8 應收賬款的概念 ..............................................................................................................8 應收賬款的形成原因 ....................................................................................................10 企業(yè)內部的原因 ...........................................................................................................................10 企業(yè)外部的原因 ...........................................................................................................................11 應收賬款管理的涵義、目標及必要性 ........................................................................11 應收賬款管理的涵義 ...................................................................................................................11 應收賬款管理的目標 ...................................................................................................................12 應收賬款管理的必要性 ...............................................................................................................12...........................................................................................................13 磚廠簡介 ........................................................................................................................13 磚廠的應收賬款狀況 ....................................................................................................14 ............................................................................................14 外部原因 ......................................................................................................................................14 內部原因 ......................................................................................................................................16...................................................................................................16 資金使用效率降低 .......................................................................................................16 收入虛增 .......................................................................................................................18 壞賬逐年增多 ...............................................................................................................19 應收賬款周轉率過低 ...................................................................................................19 資產負債率過高 ...........................................................................................................204. 磚廠的應收賬款管理對策研究.........................................................................................21 對應收賬款進行追蹤 ...................................................................................................21 做好應收賬款的賬齡分析 ...........................................................................................21 建立完善的應收賬款管理體制 ...................................................................................22 加強對應收賬款的日常管理 ........................................................................................24 運用法律手段維護合法權益 .......................................................................................255 結論......................................................................................................................................25參 考 文 獻......................................................................................................................27致 謝............................................................................................................................28Comment [木木木木2]: 需要補充，你看看我給你發(fā)的那些論文是怎么寫的。對企業(yè)來講，會計借方賬上所列的應收賬款就是客戶所欠的債。本文主要是針對企業(yè)所發(fā)生的應收賬款所形成的債權進行論述，同時對其他類型的債權也進行必要的探討。但是，隨著我國社會主義市場經濟的不斷發(fā)展和賣方市場向