本科论文摘 要 在中国改革开放近四十年的历程中，市场经济得以蓬勃发展，企业为提升销售业绩，争夺市场份额，信用赊销就成了销售产品或是提供服务的有效形式，而在这些经营活动中自然就产生了应收账款。表面上应收账款使得企业收入增加，可实际上那些被拖欠的应收账款时常难以收回，就有可能导致企业流动资金链出现问题危机到企业的生存。因此，对企业应收账款管理的深入研究意义重大。在本篇文章中，笔者首先对山东朗进科技股份有限公司应收账款现状进行了详细分析，其次找到了该企业的应收账款保持在较高水平的原因以及应收账款管理方面存在的问题，最后为避免应收账款管理漏洞对企业长期的经营发展造成消极影响，给予了该企业在应收账款管理方面应采取的有效管理措施，对该企业的生存发展有着深远意义。关键字：企业应收账款，管理，风险管理，山东朗进科技股份有限公司本科论文AbstractWith China's nearly four decades of reform and reform and open to the outside world, with the development of market economy, credit sale has become an effective form of selling products or providing services for enterprises to improve their sales performance and compete for market share .On the surface of accounts receivable make the enterprise income increase, but those overdue accounts receivable are sometimes difficult to recover, which may 本科论文lead to the enterprise liquidity chain problems and crisis to the survival of the enterprise. For this reason, the enterprise accounts receivable management in-depth study of great significance. The author first makes a detailed analysis of the status quo of the accounts receivable of Shandong Longjin Technology Co. , Ltd. , and then finds out the reasons why the accounts receivable of the enterprise remain at a high level and the problems existing in the management of the accounts receivable, finally, in order to avoid the account receivable management loophole to the Enterprise Long-term Management Development has the negative ...
