会计学-企业应收款项管理问题研究——以四川长虹为例

本科论文摘 要在人类起源以致发展至今，创造了许许多多文化。其中经济文化也发展迅速。从远古时期的结绳计数到现如今商贩街头叫卖。无一不体现出经济学的重要性。经济学作为一个包罗万象的概念。里面又有许许多多的小分支。其中应收款项这一分支对整个经济的发展尤为重要。对于应收款项的研究人类也从未停止。最远可以追溯到 1211 年的意大利北部城邦佛罗伦萨。佛罗伦萨当时的经济发展十分迅速。为了又好又快的记录经济往来业务。借贷记账法应运而生其中也包含了应收款项。本论文针对应收款项的管理问题的研究，探索更多应收款项的管理问题同时也拓展很多关于应收款项的知识内容。以四川长虹公司为例，结合当下企业对应收款项的管理问题探讨提出一些问题找寻解决方法。应收款项在企业中只是众多经济要素之一，但是对经济运行经济决策起着重大效用。在管理应收款项的过程中也会有很多困难。要构建一个科学合理的应收款项管理机构。需要很多条件的投入。应收款项的管理问题目前来说仍旧是我们企业面临的一个巨大的挑战。本科论文关键词：应收账款，四川长虹，管理，改进建议AbstractThe origin and development of human beings have created many cultures . Economic and culture development is also rapid . From the technique of tying rope in ancient times to the peddler’s peddling on the street nowadays . None of them does not reflect the importance of economics . As a comprehensive concept , economics has many small branches . The branch of receivables is particular important for the development of the whole economy . Human beings have never stopped studying receivables . As for back as 1211 , Florence , the northern Italian city-state . Florence’s economy development rapidly at that time . In order to keep a good and fast record of business transactions , debit and credit bookkeeping came into being , receivables are also included . The paper aims at the research of receivables management , exploring more receivables management problems and expanding a lot of related knowledge . Taking Sichuan ...