企业债权账龄分析及清欠对策筹划

企业债权账龄分析及清欠对策筹划摘要：合同是债权产生的主要原因，来企业来说，债权主要包括应收账款，应收票据，应收股利等等。债权主要反映在企业财务上，债权是企业在未来向债务人收取款项，即应收账款。由于近年国家对经济进行了宏观调控和经济全球化等等各种原因，企业的债权越来越大，导致企业资金紧张，甚至破产。因此对债权的管理成为了现代企业的重要部分。关键词：企业债权 账龄 控制债权 对策Abstract: The contract is the main reason for the creditor’s rights. For the company, the creditor’s rights mainly include accounts receivable, notes receivable, dividends receivable and so on. The creditor's rights are mainly reflected in the company's financial affairs. The creditor's right is the company's future payment to the debtor, that is, accounts receivable. In recent years, due to various reasons such as the country’s macroeconomic control over the economy and economic globalization, the company’s claims have become larger and larger, which has led to tight corporate funding and even bankruptcy. Therefore, the management of creditor rights has become an important part of modern enterprises.Keywords: corporate debt aging control credits countermeasures前言：我国最早于 1984 年开始发行债券，但随着企业的发展，企业的管理显然不能满足现在企业发展的需要，于是企业开始出现各种财务上的问题，尤其是应收账款回收上的问题…目 录一．绪论 ............................................................ 5 （一）研究背景及意义 ................................................ 5 （二） 相关文献综述 ................................................. 5 （三） 研究现状 ..................................................... 6 1. 国外研究现状 ...................................................... 6 2. 国内研究现状 ...................................................... 6 （四）研究思路和方法 ................................................ 7 二、企业债权账龄的概述 .............