中小型企業(yè)應(yīng)收賬款的管理研究畢業(yè)論文-展示頁
2025-07-07 02:33本頁面
【正文】 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(jì)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(shí)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(yán)峻。本文對應(yīng)收賬款的管理進(jìn)行了比較深入的研究。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。 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。 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)收賬款總體水平居高不下 4，造成企業(yè)經(jīng)營收入虛增 4，企業(yè)流動資金嚴(yán)重不足 4 成因分析 4，風(fēng)險防范意識不強(qiáng) 4 5 5 目標(biāo)定位不明確 5第四章 中小型企業(yè)應(yīng)收賬款管理存在的問題 6 在賒銷前忽視對客戶信用的調(diào)查和管理 6 企業(yè)績效模式的不合理 6 企業(yè)內(nèi)部制度的不健全 6 會計(jì)內(nèi)部控制的不嚴(yán)格 7第五章 加強(qiáng)對中小型企業(yè)應(yīng)收賬款管理的對策 8，全面了解客戶的主體情況 8 建立企業(yè)內(nèi)部專門的應(yīng)收賬款管理機(jī)構(gòu) 8 完善收賬制度，建立有效的催收體系 9 建立壞賬準(zhǔn)備金制度 11第六章 結(jié) 論 12謝 辭 13
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