远程与继续教育学院本科生毕业论文（设计）题 目：企业应收账款管理讨论—— 以某上市公司为例 学习中心： 层 次： 专科起点本科 专 业:年 级： 年 春 / 秋 季 学 号:学 生：指导老师:完成日期： 年 月 日内容摘要企业的应收账款属于企业资产的一部分。应收账款的管理关系到了企业的流动资金运站，从而对企业的经营活动产生了积极或消极的影响。而上市公司的企业应收账款面对的环境更为复杂，而其关系到的除了企业本身的经营，还关系到了股东的利益分配问题。因此上市公司的企业应收账款管理更应该是一个完整的系统的体系.文章以深圳莱宝高科技股份有限公司的应收账款管理进行实例分析和讨论，就其 2025 年年初与年末的应收账款进行数据对比和成因分析，来阐述企业应收账款应该从哪些方面来进行规划和管理。文章就讨论分析的结论提出关于建立应收账款管理的总体建议,应该从建立信用客户机制，减损防护机制和事后管理等几个方面综合起来.关键词：应收账款；坏账计提；信用客户机制;减损防护AbstractThe receivables are part of the corporate assets. Management of accounts receivable related to the liquidity loading stations ， a positive or negative impact on business activities 。 For listed companies and receivables face a more complex environment, and its relationship to the addition to the operations of the enterprise itself, but also related to the distribution of interests of the shareholders. Listed companies and the management of accounts receivable is a complete system. Accounts receivable management to high-tech Co 。 ， Ltd. of Shenzhen Leybold instance analysis and research on the comparison of the data and the causes of the accounts receivable at the end of the year in early 2025， to elaborate corporate receivables should What aspects to planning and management. Article on the study analyzed the overall conclusions on the establishment of accounts receivable management suggested that from credit customers mechanism, impairment protective mechanisms and subseque...
