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1、浅析企业应收账款的管理及对策摘要企业发生应收账款的主要原因是扩大销售，增强竞争力，那么应收账款的管理目标就是求得利润，围绕如何提高企业价值的角度来开展，如何实现利润来进行。应收账款作为企业流动资产的一个重要项目，确保应收账款的安全，加速资金的周转，加强对应收账款的管理具有十分重要的现实意义。本文从应收账款对企业的正反方面的影响入手，了解到冃前我国企业应收账款占用资金居高不下,且坏账率髙的现状C分析了企业应收帐款管理屮存在的问题及其原因，存在的问题主要表现在没有统一协调的内部控制制度及事前对客八的资信调查程序等，其原因是企业高素质的
2、管理人员和销售人员不多，管理者经营理念错误，没有足够的风险防范意识，而且对应收账款的tl常管理也不完善等。最后对其应采取的措施从事前信用政策的制定，对赊销对象的资信调查及风险管理等，事中销售合同的管理和应收账款的对账、核算以及事后合理的收账策略等多方面着手，分别作了简单的分析和探索。关键词：应收账款；影响；管理对策；收账AbstractTheenterprisehastheaccountreceivableprimarycauseisexpandsthesale,theenhancementcompetitivepower,the
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8、rward,hasmadethesimpleanalysisandtheexplorationseparately・Keyword:Accountreceivable;Influence;Managementcountermeasure;Debtc
