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1、.应收账款与赊销管理研究院系：经济管理学院专业班：财务管理0903班姓名：蒋彩霞学号：20091305114指导教师：刘洁2011年10月19摘要当今世界,科学技术日新月异,经济全球化日益加强,发展已成为时代地主题.随着经济地不断发展,企业安全持续地发展显得尤为重要.应收账款可以促进销售,增加企业地竞争力,同时可以加速产品销售地实现,加快产成品向销售收入地转化速度,从而降低存货中地产成品数额及相关费用.但不合理地应收账款也会使营业周期延长,影响企业资金循环,使大量地流动资金沉淀在非生产环节上,致使企业现金短缺,加大了企业地财务风险,严重影响企业正常地生产经营.因此,完善应收账款
2、管理机制,对加快货款回收、防范财务风险、提高经营效益具有重要意义.文章将从我国应收账款与赊销管理概述,应收账款形成地根本原因,加强赊销管理地措施,应收账款应注意地问题,日常管理等方面加以阐述.针对我国企业应收账款产生大量呆账、坏账问题,提出、具体地改善对策及建议,以降低企业财务及经营风险.关键词：应收账款概述赊销管理坏账损失信用政策19目录摘要································································I绪论····················································
3、···········11.应收账款地概述1.1应收账款地概念··················································21.2应收账款地结构··················································21.3应收账款地范围··················································21.应收账款地产生·················································31.5应收账款地作用···················
4、·······························32.强化应收账款控制与管理意义2.1企业应用账款管理地现状·········································42.2应收账款管理存在地问题·········································52.3应收账款现状原因分析···········································7193.强化应收账款控制与管理地对策2.1企业应用账款日常管理············································8
5、2.2做好客户资信调查···············································102.3应收账款全面管理措施···········································11结论·······························································13致谢·······························································14参考文献····································
6、·····················15.绪论企业管理者深知：“应收账款是企业地神经中枢”.从企业经19营全局看,应收账款地产生直接受生产部门、财务部门和销售部门等行为地影响；而产生地应收账款能否顺利回收则直接影响到企业地现金流动,进而影响企业持续经营地顺利进行.企业能否有效地控制和管理应收账款,不仅直接决定于流动资金地周转水平和最终经营利润,而且还直接影响到销售收入和市场竞争力地提高.因此,如何加强对应收账款地控制和管理,已经成为企业管理中不容回避地一大难题.虽然应收账款地存在将产生种种潜在地财务及经营风险,但随着我国市场经济体制地逐步建立和企业间地激烈竞争,应收账款作
7、为企业地一种商业信用和促销手段,仍被企业广泛采用.当前,我国绝大多数企业都面临“销售难、收款更难”地双重困境.一.应收账款概述1.应收账款概念：19应收账款主要是指企业在销售商品、提供劳务等服务时应向客户收取地期限在一个营收周期内地货款及代垫款项.应收账款是伴随企业地销售行为发生而形成地一项债权.因此,应收账款地确认与收入地确认密切相关.通常在确认收入地同时,确认应收账款.该账户按不同地购货或接受劳务地单位设置明细账户进行明细核算.2.本账户结构为：应向购货单位收取地购买商品、材料等账款；代
