.应收账款与赊销管理研究院系：经济管理学院专业班：财务管理0903班姓名：蒋彩霞学号：20091305114指导教师：刘洁2011年10月摘要当今世界，科学技术日新月异，经济全球化日益加强，发展已成为时代的主题。随着经济的不断发展，企业安全持续的发展显得尤为重要。应收账款可以促进销售，增加企业的竞争力，同时可以加速产品销售的实现，加快产成品向销售收入的转化速度，从而降低存货中的产成品数额及相关费用。但不合理的应收账款也会使营业周期延长，影响企业资金循环，使大量的流动资金沉淀在非生产环节上，致使企业现金短缺，加大了企业的财务风险，严重影响企业正常的生产经营。因此，完善应收账款管理机制，对加快货款回收、防范财务风险、提高经营效益具有重要意义。文章将从我国应收账款与赊销管理概述，应收账款形成的根本原因，加强赊销管理的措施，应收账款应注意的问题，日常管理等方面加以阐述。针对我国企业应收账款产生大量呆账、坏账问题，提出、具体的改善对策及建议，以降低企业财务及经营风险。关键词：应收账款概述赊销管理坏账损失信用政策目录摘要································································Error:Referencesourcenotfound绪论·······························································11.应收账款的概述1.1应收账款的概念··················································21.2应收账款的结构··················································21.3应收账款的范围··················································21.应收账款的产生·················································31.5应收账款的作用··················································32.强化应收账款控制与管理意义2.1企业应用账款管理的现状·········································42.2应收账款管理存在的问题·········································52.3应收账款现状原因分析···········································73.强化应收账款控制与管理的对策2.1企业应用账款日常管理············································82.2做好客户资信调查···············································102.3应收账款全面管理措施···········································11结论·······························································13致谢·······························································14参考文献·························································15。绪论企业管理者深知：“应收账款是企业的神经中枢”。从企业经营全局看，应收账款的产生直接受生产部门、财务部门和销售部门等行为的影响；而产生的应收账款能否顺利回收则直接影响到企业的现金流动，进而影响企业持续经营的顺利进行。企业能否有效地控制和管理应收账款，不仅直接决定于流动资金的周转水平和最终经营利润，而且还直接影响到销售收入和市场竞争力的提高。因此，如何加强对应收账款的控制和管理，已经成为企业管理中不容回避的一大难题。虽然应...
