【正文】
4 ......................... 4 激烈的市場競爭造成應收賬款居高不下 ............. 4 企業(yè)領導管理水平低,制度不完善,監(jiān)督失控 ....... 5 企業(yè)風險意識低,缺乏足夠的風險防范思想 ......... 5 相關職能部門的責任不明確,考核不到位 ........... 5 缺乏信用管理 .................................. 6 運用法律手段解決債務糾紛的意識不強 ............. 6 2 我國企業(yè)應收賬款管理中存在的問題 .................... 6 ........................... 6 ................................... 6 ...................... 7 ............................... 7 ......................... 7 3 完善應收賬款管理的建議 ............................. 7 ............................. 8 ,加強監(jiān)督 ......................... 8 ........ 9 .................. 9 1 ................................... 9 ,提高企業(yè)承擔壞賬風險的能力 ..... 10 ,及時掌握應收賬款的變化情況 ....... 10 ,利用法律武器依法保護企業(yè)權益 ......... 11 4 合理制定方針策略 .................................. 11 ................................ 11 、財務的監(jiān)管 .............................. 12 .......................... 12 ....................... 13 加強管理與監(jiān)控職能部門 ....................... 14 建立健全公司機構內(nèi)部監(jiān)控制度 .................. 14 5 結束語 ........................................... 14 參考文獻: ......................................... 15 致 謝 ............................... 錯誤 !未定義書簽。 2 摘 要 本文通過分析我國企業(yè)應收賬款的現(xiàn)狀,成因,影響及存在的問題,為企業(yè)提出了加強信用建設,完善內(nèi)部管理和加大應收賬款融資力度等方面的建議,同時利用信用銷售擴大企業(yè)的有效利潤。企業(yè)應收賬款作為一項重要的流動資產(chǎn),大量地被占用,造成企業(yè)資金流緊缺,甚至影響到企業(yè)發(fā)展。加強應收賬款的管理已提到企業(yè)的重要議事日程。因此有必要對企業(yè)的應收賬款管理進行研究探討 。 內(nèi)部 管理 。 融資力度 。s corporate accounts receivable, causes, effects and problems for the enterprise proposed to strengthen the credit, improve internal management and increase the accounts receivable financing efforts and other aspects of the proposal, while expanding the use of credit salesEffective corporate profits. With the deepening of economic globalization, enterprises are facing greater petitive pressures, accounts receivable has bee a constraining enterprise survival and development is an important factor. Take effective measures to strengthen the management of accounts receivable, to avoid or reduce the incidence of loss, to ensure the normal conduct of business activities, improve the economic efficiency of enterprises, enterprise urgent problem. It is essential to business accounts receivable management studied. Keywords: Accounts receivable。 Economic。 Credit 4 1 引言 課題的來源及意義 隨著我國市場經(jīng)濟的快速發(fā)展,買方市場逐漸