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1、毕业设计（论文）--医药企业应收账款管理的调查分析本科生毕业论文医药企业应收账款管理的调查分析―以万辉双鹤药业有限责任公司为例院系名称会计学院姓 名学 号专 业会计学指导教师2012年月日本文通过深入研究获得了解决万辉双鹤药业应收账款管理问题的一系列措施：包括提高企业风险意识；建立完善的信用管理系统对赊销进行管理；完善公司内部控制；建立应收账款回收制度等等。本文通过对应收账款管理对策的研究，为企业进一步加强应收账款管理，提高应收账款管理水平，减少坏账损失，提供一条切实可行的方法。关键词：应收账款管理；存在问题；措施AbstractCashi
2、stheblood,accountsreceivableisatransitionalformofcash.Accountsreceivableisanimportantpartofcurrentassetsisanimportantsourceofcorporatecashflow.China'senterprises,especiallyprevalentinlargeandmedium-sizedstate-ownedenterpriseswithhugeaccountsreceivablefundsused,theseriouslosso
3、faccountsreceivablefordoubtfulaccountsreceivabledisputesgrowingnumber,andaccountsreceivabledisputestoresolvenon-standard.Theseproblemsareendemic,resultingintheenterprisefundstoothercompaniesfreeofcharge,long-termoccupancy,financialstrain,theincreaseinbaddebts,doubtfuldebts,co
4、llectionfeesincreasingnumberofexcessiveaccountsreceivabledisputesbothincreasedcorporateexpensescostalotenergy,inseriouscasesmayevenaffectthesurvivalanddevelopment.Thus,thesolutionofproblemsintheenterpriseaccountsreceivablemanagementhasaveryimportanttheoreticalandpracticalsign
5、ificance.Inthispaper,theformationofalargenumberoflong-termuncollectibleaccountsreceivablefortheManfield,BeijingDouble-CranePharmaceuticalCo.,Ltd.duetoweakmanagementofaccountsreceivablemanagement,whichoccurredinthefundschaineddifficulties,thegrimfinancialsituationofthecasestud
6、y,toManfieldDouble-CranePharmaceuticalwanttohelptostrengthenthemanagementofaccountsreceivablethroughfinancialdifficulties.Thestudyincludesthemaintheoriesandmethodsoftheaccountsreceivablemanagement,,ManfieldDouble-CranePharmaceuticalreceivablesmanagementproblemsintheoriginandc
7、onsequencesMarchingDouble-CranePharmaceuticalinfluencingfactorsoftheaccountsreceivablemanagementanalysisandWanHuiDouble-CranePharmaceuticalreceivablesmanagementmeasures.Throughin-depthresearchtoresolvetheManfieldDouble-CranePharmaceuticalaccountsreceivablemanagementissuesaser
8、iesofmeasures:includingraisingawarenessofenterpriserisk;toestablisha
