应收账款年级论文.doc

学年论文 浅谈企业应收账款的管理 ON THE MANAGEMENT OF ENTERPRISE ACCOUNTS RECEIVABLE 学生姓名 班 级 学 号 专 业 财务管理 学 院 管理学院 指导教师 摘要 在现代商品经济中，企业为了扩大商品销路，活跃市场，使得企业之间的商品交易大多是建立在商业信用的基础上。然而，随着商业信用的不断发展，企业之间由于赊销业务而产生的应收账款问题也日益严峻。许多企业为了增加销量从而盲目赊销再加上财务管理思想意识弱，风险防范能力低下，企业面临着较高的应收账款风险，使其应收账款居高不下，坏账比例逐年升高，利润呈逐年下降趋势，甚至连年亏损。应收账款作为企业流动资产的重要组成部分，是否能够及时收回关系到企业正常的生产经营能否正常周转，具有举足轻重的地位。In the modern commodity economy, to expand the commodity sales, be an active market, the trading of goods between enterprises are mostly built on the basis of commercial credit. However, with the continuous development of commercial credit,enterprise credit generated between business because of the increasingly serious problem of accounts receivable.For increasing sales,many enterprises sell on credits.Besides,because of weak financial management consciousness, low risk prevention ability,firms are facing high risk of accounts receivable, making accounts receivable stay at a high level. As a result, the proportion of bad debts has increased year by year, the profit decreased year by year, and even a loss year after year. Accounts receivable as an important component of corporate liquidity, whether can timely get back to normal production and operation of enterprises ,has play a decisive role position. In this paper, through the research on accounts receivable management problems about Countermeasures of Suning Appliance Suning Appliance, to further strengthen the management of accounts receivable, improve accounts receivable management level, reduce the loss of bad debts, this papper provides the feasible method to enterprises in line with its own development. Keywords receivable accounts strategy credit sales bad debts 前言 随着市场竞争的激烈，企业为了扩大自身的市场，开始利用商业信用进行赊销，应收账款也就应运而生。在现代商品经济发展过程中企业往往都以赊账的形式而实现之间的交易。赊账的形式能够增加企业的账面收入但是由于许多原因这些应收账款并不能够得到全部回收。一方面企业希望通过应收账款来增加销售收入提高自身的核心竞争力，另一方面又希望能够避免应收账款给企业造成的资金损失[1]。那么在实际过程中旅如何有效解决应收账款存在的问题进行有效的管理，本文将以苏宁电器的应收账款管理问题及对策研究为例通过现存