本科论文 伊利公司应收账款管理问题研究 摘 要近几年，国家不断鼓励企业创新发展，这使得企业间的竞争也越来越激烈。企业在经营过程中，为了提高销售额，通常会采用应收账款这样的赊销方式，进而有效地提高企业在市场的位置。应收账款是赊销的必然产物，它作为企业流动资产中的一个重要组成部分，直接影响到企业的资金使用效率。为了日后更好的发展，企业就必须加强对应收账款的管理。企业应制定出符合自身要求的应收账款管理制度，并且在日常管理中不断地完善制度，这样才能有效地提高企业资金的周转效率，降低企业的资金风险，实现企业的利润最大化。本文以伊利公司为例，对其应收账款管理中存在的问题进行研究分析，通过查找伊利公司近几年的财务报表，发现其应收账款周转率低、周转天数较长，企业内部管理制度不完善，提出了应加强企业应收账款的回收力度和完善内部管理控制制度的解决对策，希望对我国其他企业的应收账款管理有着借鉴意义。本科论文关键词：应收账款；信用销售；内部控制AbstractIn recent years, the state has continuously encouraged enterprises to innovate and develop, which makes the competition between enterprises more and more fierce. In the course of operation, in order to increase the sales volume, use accounts receivable such as credit sales, and then effectively improve the position of enterprises in the market. Accounts receivable is the inevitable product of credit sales, as an important part of the current assets of enterprises, which directly affects the efficiency of the use of funds. In order to develop better in the future, enterprises must strengthen the management of accounts receivable, so as to effectively improve the turnover efficiency of enterprise funds and reduce the capital risk of enterprises.Taking Yili Company as an example, this paper studies and analyzes the problems existing in its accounts receivable management, analyzes the current situation of its accounts receivable management by looking up the financial statements of Yili Company ...
