1、企业应收账款管理研究 摘 要 企业销售产品时可以采取现销和赊销两种基本方式，虽然赊销在强化企业市场竞争能力、扩大销售和减少库存方面有着其它结算方式无法比拟的优势，但是相对现销而言，赊销必然导致企业持有大量的应收账款，它已经成为企业拥有的一项很常见且非常重要的资产，其安全与否直接影响着企业的可用资源及损益情况。因此，如何对应收账款进行管理，已成为企业财务管理的重要论题。 本文对公司应收账款管理问题进行了比较深入的研究。首先介绍了论文研究的意义、目的和总体思路；然后对公司应收账款管理存在的问题做了剖析，找出了存 在的原因，并提出了建立应收账款管理系统的建议，以促进对应收账款的控制及管理。最后通过
2、GZXX 公司案例，针对此公司现有的管理模式提出了信用评级体系不健全，管理合同不完善等管理混乱等问题，进一步突显出加强应收账款是企业的重中之重。 关键词： 企业；应收账款；管理；原因；控制 湖南财政经济学院毕业论文（设计） 第 II 页 Accounts Receivable Management Author： Deng Min Tutor： Huang Fang Abstract Enterprises can take the cash sale and selling on two kinds of basic ways while selling the products. Sell
3、ing on credit has incomparable advantage to other settle ment way in strengthening the competitive power of enterprises market, expanding sales and reducing the stock, but as to cash sale. Selling on credit must cause enterprises to hold alarge amount of account receivable. It has become one very co
4、mmon and import antasset possessed by enterprise. Whether it is safe or not influences available resourcesand profit and loss situations of enterprise directly. So how to manage account receivable of receivable of enterprises, already become the important proposition of business administration. This
5、 text proceeds researches management problem of the account receivable of the company deeply. Firstly, the paper introduces the meaning, purpose and overall train of thought about the content.Then, analyzes the existing problem of managing the account receivable of the company, finds out the reason
6、why the question exists, and puts forward suggestion to set up administr ative system of the account receivable in order to promote the accoun treceivable controllable and manageable. At last, GZXX Company Case management for the companys existing credit rating system proposed model is not perfect, imperfect management contract management confusion and other issues, further highlighting the enterprise to strengthen the top priority of accounts receivable. Key words： enterprise； accounts receivable； management； reason； control
