I我国企业应收账款管理研究-以河南通海科技有限公司为例摘要：随着我国市场经济的出现，在企业会计核算中的应收账款也越来越重要，应收账款是企业在日常经营活动中销售货品或者提供劳务时应该向买家收回的款项，包括货款、提供劳务的款项等等，应收账款在企业中属于企业的资产之一，在企业中占有非常重要的地位，它可以体现出企业的销售情况以及资金的周转情况，所以企业应该在经营活动中加强应收账款的管理，避免坏账呆账的产生，本文对河南通海科技有限公司的应收账款的管理情况进行深入研究与分析，提出应收账款管理中的不足并找到一些有效的对策，来使应收账款发挥更好的作用。关键词：应收账款管理现状分析Abstract:WiththeemergenceofChina’smarketeconomy,accountsreceivableincorporateaccountinghavebecomeincreasinglyimportant.Accountsreceivableistheamountthatcompaniesshouldrecoverfrombuyersinthedailybusinessactivitiesofsellinggoodsorprovidinglaborservices.Theaccountsreceivable,theamountofIIservicesprovided,etc.,accountreceivablesbelongtooneoftheassetsoftheenterpriseintheenterpriseandoccupyaveryimportantpositionintheenterprise.Itcanreflectthesalessituationoftheenterpriseandtheturnoveroffunds,sotheenterpriseshouldTostrengthenthemanagementofaccountsreceivableinbusinessactivitiesandavoidtheoccurrenceofbaddebts,thisarticleconductsin-depthresearchandanalysisonthemanagementofaccountsreceivableofHenanTonghaiTechnologyCo.,Ltd.,andproposessomeshortcomingsinthemanagementofaccountsreceivableandfindssomeEffectivemeasurestomakeaccountsreceivableplayabetterrole.Keywords:accountsreceivablemanagementstatusanalysis目录引言..................................................................................................................................................11、企业应收账款管理的相关概念及理论...................................................................................11.1应收账款的概念................................................................................................................11.2应收账款管理不善的影响................................................................................................21.2.1应收账款形成的原因............................................................................................21.2.2应收账款管理的功能、成本................................................................................31.2.3应收账款管理不善的影响....................................................................................51.3研究应收账款管理的意义...............................................................................................62、河南通海科技有限公司公司应收账款现状及管理分析.........................................................62.1河南通海科技有限公司公司简介...................................................................................62.1.1主营业务及经营理念............................................................................................6III2.1.2公司的竞争环境....................................................................................................72.1.3公司的组织结构....................................................................................................72.2河南通海科技有限公司公司应收账款的规模现状.......................................................82.2.1应收账款的数量状况............................................................................................82.2.2应收账款的账龄分析.....................................................
