公司应收账款管理研究分析 财务管理专业VIP专享VIP免费

陕西永明公司应收账款管理研究摘要应收账款是各种企业拥有的一项很常见且又非常重要的资产，它的安全与否直接影响着企业的可用资源、损益情况、现金流量，甚至影响着企业的发展、壮大随着经济的不断发展，企业的安全持续发展显得尤为重要。本文从陕西永明公司实际情况出发，对公司应收账款管理问题进行了比较深入的研究。首先介绍了应收账款的定义，应收账款管理的内容及意义，然后对公司应收账款管理存在的问题做了剖析，并就应收账款存在的问题提出了相应对策包括制定合理的信用政策，健全各项制度和加强应收账款的内部控制。本文通过对应收账款的现状、存在的问题及其原因分析，着重阐述了应收账款管理制度的建立。通过对应收账款实务管理中存在问题的剖析，进一步对应收账款风险防范机制的构建展开论述，并结合实践和案例详细阐述了应收账款管理的一些有效措施，以陕西永明公司为例对一具体案例进行分析，说明应收账款管理实务中的一些具体情况及存在的问题和解决办法，最后对全文做一归纳性总结。关键词：应收账款管理研究分析对策AbstractAccountsreceivableisallkindsofenterpriseshaveaverycommonandveryimportantasset,itssecurityornotdirectlyaffectstheenterprise'savailableresources,cashflow,profitandlosssituation,andevenaffectthedevelopmentandexpansionofenterprises.Withthecontinuousdevelopmentofeconomy,itisparticularlyimportanttothesafetyoftheenterprisesustainabledevelopment.Basedonshaanxiyongmingcompanyactualsituation,thispapercomparesthecompanyaccountsreceivablemanagementproblemsoffurtherresearch.Firstlyintroducesthedefinitionofaccountsreceivable,accountsreceivablemanagementcontentandsignificance,andthenonthecompany'saccountsreceivablemanagementtodoananalysisofexistingproblems,andtheaccountsreceivableexistingproblemsputforwardthecorrespondingcountermeasures,includingreasonablecreditpolicy,perfecteachsystemandstrengthentheaccountreceivableinternalcontrol.Thisarticlethroughtotheaccountsreceivablestatusquo,existingproblemsanditsreasonanalysis,emphaticallyelaboratedtheestablishmentoftheaccountsreceivablemanagementsystem.Byanalyzingproblemsexistinginthepracticalmanagementofreceivables,furtherbuildingofaccountsreceivableriskpreventionmechanism,andcombiningwiththepracticeandcasedetailedexpoundssomeeffectivemeasuresofthemanagementofaccountreceivable,withyongmingcompanyinshaanxiprovinceasanexampletoanalyzeaspecificcase,explainsomeoftheaccountsreceivablemanagementpracticesspecificsituationandtheexistingproblemsandsolution,finally,thefulltextinductivesummary.Keywords:AccountsreceivablemanagementResearchandanalysiscountermeasures目录摘要......................................................................................................................3Abstract..................................................................................................................4引言......................................................................................................................1第一章研究背景及现状.......................................................................................1一、陕西永明公司概况................................................................................1二、应收账款管理研究现状........................................................................2（一）国内研究现状............................................................................2（二）国外研究现状............................................................................3第二章应收账款管理概述.........................................................