企业应收账款管理存在的问题与措施

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1、指导教师评定成绩：指导教师签名：年月日目录一、企业应收账款管理存在的问题···································51、市场调查不到位···················································52、经营风险意识缺乏················································63、内部控制制度不严················································64、应收账款管理权责存在问题·································

2、······7二、企业应收账款管理不善的后果···································7第12页（共12页）1、降低了企业的资金使用效率，使企业效益下降····················82、夸大了企业经营成果··············································83、对企业营业周期有影响············································8三、企业应收账款管理处理策略······································91、制定严格的信用政策········

3、······································92、加强应收账款事前控制和管理·····································93、建立应收账款清收责任制········································104、加强应收账款的事后控制和管理·································10第12页（共12页）参考文献·····································································11第12页（共12页）企业应收账

4、款管理存在的问题与措施中文摘要：在市场经济条件下，存在着激烈的市场竞争，企业为了抢先占领市场、扩大销售可能采取赊销方式，增加销售收入，致使形成应收账款，即企业在经营过程中发生的债权，因此销售货款的收回，减少坏帐损失是企业应收账款管理的重要内容之一。应收账款是企业对外赊销商品、材料、供应劳务等而应向购货或接受劳务的单位收取的款项，是企业为了促进销售和减少存货从而增加盈利而向购买者进行的投资。对其管理的好坏直接影响到企业营运资金的周转和经济效益，应收账款的管理已成为企业经营活动中极其重要的问题。关键词：应收账款；应收账款管理；信用政策Abstract:undertheconditionsofm

5、arketeconomy,thereisthefiercemarketcompetition,enterprisesinordertooccupythemarket,expandsalesmaytakeoncredit,increasesalesrevenue,resultingintheformationofaccountsreceivable,theenterprisesoperatingintheprocessofthecreditor'srights,sosales,recovery,reducebaddebtslossistheenterpriseaccountreceivabl

6、eoneoftheimportantcontentsofmanagement.Theaccountreceivableistheenterprise'screditproducts,materials,thesupplyoflaborandtopurchaseoracceptstheservicetheunitreceivedthemoney,istheenterpriseinordertopromotesalesandreduceinventoryandthustoincreaseitsprofittothepurchasersoftheinvestment.Onthemanagemen

7、tqualitycandirectlyaffecttheenterprisesoperatingcapitalflowandeconomicbenefits,managementofaccountreceivableofthebusinessactivitieshasbecomeanextremelyimportant第12页（共12页）KeyWords：accountsreceivable;accountsreceiv