华天酒店股份有限公司应收账款存在的问题及对策ProblemsandCountermeasuresofReceivablesinHuatianHotel目录摘要..................................................................................................................IAbstract................................................................................................................II第1章绪论........................................................................................................11.1选题背景及意义........................................................................................................11.1.1选题背景.........................................................................................................11.1.2选题意义.........................................................................................................11.2国内外研究现状........................................................................................................21.2.1因内研究现状.................................................................................................21.2.2国外研究现状.................................................................................................21.3主要研究思路及研究方法........................................................................................31.3.1研究思路.........................................................................................................31.3.2研究方法.........................................................................................................3第2章应收账款管理的概念和相关理论.........................................................52.1应收账款概念............................................................................................................52.1.1应收账款的定义.............................................................................................52.1.2应收账款的特征.............................................................................................52.1.3应收账款的作用.............................................................................................5第3章华天酒店应收账款的现状和面临的问题.............................................63.1华天酒店概况............................................................................................................63.2华天酒店应收账款管理现状....................................................................................63.2.1销售方式.........................................................................................................63.2.2激励方式.........................................................................................................63.3华天酒店应收账款管理存在的问题分析................................................................73.3.1企业为客户制定的信用标准较低.................................................................73.3.2企业为客户制定的信用条件较宽松.............................................................83.4华天酒店应收账款管理问题产生的原因分析.........................................................93.4.1应收账款管理不规范.....................................................................................93.4.2考核机制不合理...........................................................................................103.5华天酒店应收账款管理环境问题...................................................
