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1、中央广播电视大学人才培养模式改革与开放教育试点中央广播电视大学会计学专业本科毕业论文题目：国有企业应收账款管理探析学号：051120630姓名：糜家瑞学校：怀化电大指导教师：强昌松答辨日期：湖南广播电视大学印制内容摘要应收账款是企业流动资产的重要组成部分，是企业为了扩大销售和盈利而进行的一种超前投资，也可以说是一种让利投资，其流动性强弱直接影响到企业的资金周转和经营业绩。但是，当前部分国有企业不能按时，正常收回应收账款，使得应收账款的占用不仅金额大、账龄长，而且数据欠真实，欠准确，企业间相互拖欠的“三角债”现象也比较严重。这
2、种情况的形成，一方面是由于市场竞争的结果，另一方面更是因为企业核算管理不严，销售管理不规范以及账款的催收不力等造成的。要加强国有企业应收账款的管理，一是要转变观念，增强企业应收账款的风险意识；二是要实施专项清理检查，加大清欠处置力度；三是要完善企业内部控制制度，规范业务操作规程，制订合适的信用政策；四是要制订适当的收账政策，加快应收账款的回收速度；五是要设置坏账准备，及时核销已成坏账的应收账款。关键词：国有企业应收账款现状对策AbstractTheaccountsreceivableistheimportanceoftheb
3、usinessenterprisecurrentassetstoconstitutethepart,isabusinessenterpriseforextendingthesalewiththeearningsandproceedakindoftorunbeforetheinvestment,alsocouldbeakindoflettingbenefitinvested,itsmobilitystrongorweakaffectsdirectlythefinancingofthebusinessenterpriseoper
4、atestheaccomplishment.But,frontpartofstate-ownedbusinessenterprisescan'tontime,itisnormaltotakesbacktheaccountsreceivable,nottingonlytheamountofmoneyisbig,theislong,butalsomakeaccountsreceivabletakenupthedataowestrue,oweaccurate,thebusinessenterprisea"triangle"form
5、utuallybearingdebtphenomenonistoomoreserious.Theformationofthiskindofcircumstance,ontheotherhandisbecausemarketcompetitionofresult,ontheotherhandalsobecausethebusinessenterprisechecksthemanagementnotstrict,salemanagementnotnormandthestyleofsurgetoacceptnotdintetc.r
6、esultinof.Managementthattoenhancethestate-ownedbusinessenterpriseaccountsreceivable,ontoingchangetheidea,strengthentheriskconsciousnessofthebusinessenterpriseaccountsreceivable;Twotoputsintopracticetheitemof专tidyupthecheck,theenlargementispuretoowetreatmentdintdegr
7、ee;Threewanttheperfectbusinessenterpriseinnerpartcontrolsystem,normbusinessoperationrulesdistance,establishthefitreputationpolicy;Fourtoestablishtoacceptthepolicyofappropriately,quicklytherecoveryspeedoftheaccountsreceivable;Fivetoestablishesbadpreparation,ontimeth
8、eisalreadytheaccountsreceivableofthebad.Keywords:State-ownedbusinessenterpriseAccountsreceivablePresentconditionCounterplan目录一、当前国有企业应收账款管理的现状………
