个人收集整理勿做商业用途1 / 11 摘要随着改革开放地发展及社会主义市场经济地建立，企业进入了激烈地市场竞争，应收账款做为一种信用和促销手段提高了企业地竞争力，增加了销售量，促进了利润增长，被企业广泛采用 . 本文从应收账款产生原因出发，阐述了企业在应收账款形成之前和形成之后地相应地管理方法和措施，增加企业地净收益， 减少企业地坏账损失 . 文档来自于网络搜索关键词：应收账款；信用政策；偿付能力；坏账；有效管理文档来自于网络搜索ABSTRACT With the opening and reform and the development of socialist market economy, enterprises entered the fierce market competition, accounts receivable as a credit and promotion methods to improve the competitiveness of enterprises, increased sales,Profit growth, promoted by enterprise is widely used. This causes from the account receivable, this article expounds the enterprise in the accounts receivable and formed before the corresponding management after the methods and measures to increase net income and reduce the loss of bad company.文档来自于网络搜索Key wordsaccounts receivable；credit policy ； credit policy ；defaults； effective management文档来自于网络搜索目录前言⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1 一应收账款产生地原因⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1 二加强企业应收账款有效管理地措施及建议⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 （一）措施⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 （1）加大资信调查力度⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 （2）制定合理地信用政策⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 （3）实行“应收账款“回收责任制⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 （4）建立“应收账款”地内部报告制度和风险管理系统⋯⋯⋯⋯⋯⋯⋯⋯ 3 文档来自于网络搜索（5）做好“应收账款”地定期对账和债权确认工作⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯ 3 （二）建议⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯4 （1）借用存货管理中地ABC分类管理法对应收账款进行分类分析⋯⋯⋯⋯ 4 个人收集整理勿做商业用途2...
