应收账款征收管理与信用政策.doc

应收账款征收管理与信用政策 作者姓名：----- 专业名称：会计学 指导老师：----- 讲师 摘要 应收账款是企业因销售商品产品提供劳务而形成的债权，具体说来是应向购货单位或接受劳务单位收取的款项或代垫的运杂费等。加强企业应收账款管理，不仅可以加强资金的回笼，还提高资金利用率，降低企业风险，而且还关系到企业的长远发展，一旦管理不善，就会影响企业的资金周转，降低企业的实际效益，甚至可能引发企业的财务危机，这就要求企业应加强对应收账款的管理，尽快建立健全完善的企业应收账款管理体系，建立适应现代市场经济要求的企业管理制度，督促指导企业加强信用管理，是我国发展社会主义市场经济的一个重要而紧迫的课题。 本文以湖南华远公司为例，从各个方面进行分析现代企业在应收账款管理中的相关问题，总结出可供其他企业借鉴的先进管理理念，同时分析管理过程中需要改善的问题，并提出具体的改善建议和方案，为其他企业的应收账款管理提供有益借鉴。 关键词：应收账款 应收账款管理 信用 问题 对策  Abstract Accounts receivable is the enterprise products to provide services for selling goods and form of creditors rights, in particular is to purchase or accept labor units or acting mat freight collecting the payments, etc. Strengthen enterprise accounts receivable management, not only can strengthen the money collecting, also improve the utilization of funds, reduce business risk, but also related to the long-term development of the enterprise, once the mismanagement, can affect the capital turnover of the enterprise, reduce the enterprises actual benefit, even may cause the financial crisis, this requires that enterprises should strengthen the management of accounts receivable, as soon as possible to establish perfect enterprise accounts receivable management system, set up to adapt to the requirements of the modern market economy enterprise management system, supervise and urge to guide enterprises to strengthen credit management, is our country the development of socialist market economy is an important and urgent task. In this paper, with Hua Yuan company in Hunan province as an example, from various aspects carries on the analysis of modern enterprise in the management of accounts receivable related issues. Summed up the available for other enterprises to learn from advanced management concept, analysis in the process of management needs to improve the problem at the same time, and put forward the concrete improvement suggestion and scheme, for other enterprises accounts receivable management provides beneficial enlightenm