目录摘要.................................................................1关键词...............................................................1Abstract.............................................................1KeyWords............................................................1............................................................2......................................................2......................................................2......................................................2........................................................3..............................................3................................................3............................................4....................................4......................................................4......................................................4......................................................5....................5................................5........................................6........................................7..............................7..........................7........................................8..........8......................................9..............................9...............................10...........................................................10...........................................................11阳光电源有限公司应收账款管理摘要：应收账款是指企业在正常的买卖过程中，因各种交易活动，对购买单位应收取的钱财款项。它代表着企业卖东西过程中被买家所得到的物品，是商业信用的结果。对于企业来说，应收账款管理在促进销量、降低库存、贷款融资等方面都能够起到积极的促进作用，随着时代的发展，新能源类型的企业大量产生，同类企业竞争激烈，而他们都不约而同的面临着应收账款管理问题。笔者针对阳光电源有限公司应收账款管理展开调查，发现该公司存在着许多问题：即不合理的职能分工导致权责不明晰、前期客户调查环节的缺失、缺乏相应的信用管理机制、应收账款机会成本增加，周转率下降；针对这些问题，笔者在大量翻阅文献，结合实际情况的基础上，提出了阳光电源有限公司应收账款管理的具体措施，即建立独立的信用管理部门、加强内部控制，对不同信用等级的客户建立对应的信用政策、建立应收账款客户管理系统、形成适当完好的应收账款的管理制度、结合现实情况合理计提坏账准备。关键词：应收账款；计提坏账；管理；信用Abstract：Accountsreceivablereferstotheenterpriseinthenormaltradingprocess,becauseofvarioustradingactivities,themoneyshouldbecollectedtobuytheunit.Itrepresentsthegoodsacquiredbythebuyerintheprocessofsellingbytheenterprise,andistheresultofcommercialcredit.Forenterprises,accountsreceivablemanagementcanplayapositiveroleinpromotingsales,reducinginventory,loanfinancingandotheraspects.WiththedevelopmentofTheTimes,alargenumberofnetworkcreditfinancialenterpriseshaveemerged,andsimilarenterprisesarefacingfiercecompetition,buttheyallhappentobefacedwithaccountsreceivablemanagementproblems.Theauthorconductedaninvestigationontheaccountsreceivablemanagementoftheconsumerfinancecompanyimmediatelyandfoundthatthereweremanyproblemsinthecompany:namely,theunreasonabledivisionoffunctionsledtounclearrightsandresponsibilities,theabsenceofcustomersurveyattheearlystage,thelackofcorrespondingcreditmanagementmechanism,theopportunitycostofaccountsreceivableincreasedandtheturnoverratedecreased;Tosolvetheseproblems,theauthorinalotofreadingliterature,combinedwiththeactualsituation,onthebasisofputforwar...
