摘要本篇文章从应该实际收取的款项和实际的研究目的着手调查，对相关的这种问题着手专业的实际情况问题和针对此类问题的描述。最终也要以恒台酒业有限公司的真实的状态为核心，对该企业的收入账户款项管理中所有的实际问题着手调查和研究，因为我们实际收入的钱款项目的管理内容是直接影响当前企业管理中的一个很有影响力的内容。一方面是因为它是企业流动资产管理的重要组成因素。另一方面我们的款项回收也会严重影响到企业的现金流向。这关联到了企业的可持续发展。如果我们仅仅为了增加企业的市场竞争力，而虽然我们增加了竞争实力，也增加了我们的企业水平，但是同时由此而来的风险也步入眼帘。本文正是为此关键性问题提出了相对应的解决方案的实际对策。关键词：应收账款；恒台酒业；分析；对策AbstrctThisarticlestartswiththeinvestigationoftheactualamountcollectedandtheactualresearchpurpose,anddiscussestheactualsituationoftheprofessionandthedescriptionofthiskindofprobleminrelationtothiskindofproblem.Finally,weshouldtakethetruestateofHengtaiLiquorCo.,Ltdasthecore,andinvestigateandstudyallthepracticalproblemsinthemanagementoftheenterprise'sincomeaccountandmoney.Becauseouractualincomeofmoneyprojectmanagementcontentisadirectimpactonthecurrentbusinessmanagementofaveryinfluentialcontent.Ontheonehand,itisanimportantcomponentofcurrentassetmanagement.Ontheotherhand,ourrecoverywillseriouslyaffectthecashflowoftheenterprise.To.Thisisrelatedtothesustainabledevelopmentofenterprises.Ifweonlywanttoincreasethecompetitivenessofthemarket,andalthoughwehaveincreasedthecompetitivepower,butalsoincreasedourlevelofenterprise,butatthesametimetheresultingrisksarealsoinsight.Thispaperispreciselyforthiskeyproblemputforwardthecorrespondingsolutionstothepracticalcountermeasures.Keywords:AccountsReceivable;HengtaiLiquorIndustry;Analysis目录摘要.........................................................................................................................................IAbstrct........................................................................................................................................II第一章绪论...............................................................................................................................11.1研究背景..........................................................11.2研究意义..........................................................11.2.1理论意义.....................................................11.2.2实践意义.....................................................1第二章相关理论概述...............................................................................................................32.1应收账款的相关概念.................................................32.2应收账款管理的目标.................................................32.3应收账款管理的内容.................................................3第三章恒台酒业概述及现状...................................................................................................43.1恒台酒业简介.......................................................43.2恒台酒业应收账款现状分析...........................................43.2.1应收账款周转天数情况.........................................43.2.2应收账款控制情况.............................................43.2.3应收账款坏账管理情况.........................................53.3恒台酒业应收账款存在的问题.........................................53.3.1应收账款周转天数过长............................................
