企业论文：业应收账款管理研究.doc

企业论文：企业应收账款管理研究 【中文摘要】随着我国市场经济的深入发展,应收账款已成为影响我国企业生产经营和持续发展中的一个不可忽视的重要内容,企业应收账款数量的大小和拖欠时间的长短对企业的发展而言至关重要。尤其是对于那些资金不够充足的企业,合理有效的控制其应收账款的规模,并利用应收账款融通资金,从而缓解企业资金需求压力,并增强其利用资金的效率,这对提高资金的效益有重大意义。当前,我国企业大部分在应收账款风险管理的研究及实践尚未形成较为成熟的模式,在具体的应收账款风险管理的方式方法上经验也较为缺乏,因为对应收账款管理不当而导致资金周转困难的企业并不在少数。因此,如何采用一个合理的模式来加强我国企业应收账款风险的管理很有研究的现实意义。本文根据会计学和财务管理的相关理论,采用规范分析和实证分析相结合的方法,分析并归纳了中国企业现有应收账款管理过程中存在的不足及其产生的原因,并在此基础上通过一系列比较严密的论证和推理,在借鉴国际现金应收账款管理方式的基础上,提出了适合我国企业应收账款的管理体系。本文研究认为全程化的应收账款管理模式较为科学,企业应该对影响应收账款的各个环节都要加强控制,从事前控制、事中控制、事后控制等三个阶段来综合地进行管理,从而全面提高应收账款管理工作质量和效率。并结合实际案例对应收账款管理进行了说明。 【英文摘要】With the deepening development of China’s market economy, accounts receivable has become an important part cannot be ignored in our production and operation and sustainable development. The size of an enterprise account receivable quantity and the default time are crucial to the development of enterprises. Especially to the business with insufficient funds, it is significant to control its accounts receivable reasonable and effective, to ease the pressure on corporate funding requirements, and enhance the efficiency of its use of funds. At present, most of China’s enterprises in accounts receivable risk management research and practice has not yet formed a more mature model, in the specific accounts receivable on the ways and means of risk management is lack of experience, because of improper management of accounts receivable corporate cash flow difficulties caused quite a few. Therefore, how to use a reasonable model to strengthen our risk management of Accounts Receivable great deal of research significance.With the basic theoretical knowledge of accounts receivable, mainly using standardized methodology, this dissertation analyzed and summarized the drawbacks of existing accounts receivable management of Chinese enterprises and the causes. Based on those before, with a series of rigorous argument and inference, it proposed a suitable business accounts receivable management system through drawing on