1目 录摘 要.................................................................................................................................................1一、应收账款管理的目标及其日常管理.......................................................................................2（一）应收账款管理的目标...................................................................................................2（二）应收账款管理的日常管理...........................................................................................3二、桐昌纸业有限公司概况及其应收账款管理存在问题...........................................................3（一）桐昌纸业有限公司概况...............................................................................................3（二）应收账款管理存在的主要问题...................................................................................41.赊销比例逐年上升，应收账款总量大........................................................................42.应收账款周转率低........................................................................................................43.应收账款占流动资金比例较高....................................................................................5三、应收账款管理不当的主要原因...............................................................................................6（一）没有完善的应收账款管理制度...................................................................................6（二）应收账款的核算和管理有缺失...................................................................................7（三）信用机制不健全使应收账款管理难度大...................................................................7四、加强应收账款管理的对策.......................................................................................................7（一）加强应收账款监管机制，确立绩效考核责任制.......................................................7（二）制订合理的赊销方针和结算方式......................................................
