【正文】 ises 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(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)收賬款管理對策研究.........................................................................................21 對應(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 [木木木木2]: 需要補(bǔ)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(yīng)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(yīng)收賬款所形成的債權(quán)進(jìn)行論述，同時對其他類型的債權(quán)也進(jìn)行必要的探討。但是，隨著我國社會主義市場經(jīng)濟(jì)的不斷發(fā)展和賣方市場向買方市場的轉(zhuǎn)變，我