1、- I - *公司应收账款管理的研究公司应收账款管理的研究 摘要摘要 应收账款是指企业在正常的经营过程中，因销售商品、产品或提供劳 务等业务而形成的债权，它是商业信用的产物，对企业扩大经营规模、提 高销售量和市场占有率有很大的促进作用。应收账款是伴随着赊销而发生 的，虽然赊销在扩大销售量、减少库存和增强市场竞争力方面比其他结算 方式有更大的优势，但赊销必然会导致企业产生大量的应收账款，它已经 成为企业流动资金中的重要组成部分，其风险大小直接影响着企业的赢利 能力和损益状况。同时，应收账款又是许多企业财务管理的薄弱环节，企 业资产在这方面的流失量和沉淀量很大，对其管理的好坏决定着企业生产 经营能
2、否顺利进行，能否提高资产使用效率。因此，对应收账款的管理已 成为企业财务管理的一项重要任务。 本文通过分析应收账款的现状，影响及存在的问题，结合福建日泰茶 业有限公司应收账款的案例，了解目前企业应收账款管理存在的不足，分 析其存在的原因，并通过这些原因提出合理的建议，对应收账款进行更有 效的管理，提高企业的管理水平和经营业绩。 关键词关键词 应收账款；赊销；坏账核销；销售折扣 - II - Research on Accounts Receivable Management Abstract Accounts receivable is to show in the normal course
3、 of business,、due to the sale of goods , products or services, and there business form of debt, it is the product of commercial credit, to the enterprise expands the scale of operation, improve sales and market share have great to promote role. Accounts receivable along with the credit occurred, alt
4、hough selling on credit to expand sales, reduce inventory in expanding sales and increase the market competitive power than the other method of settlement has greater advantages, but sell on credit is bound to lead the enterprise have a lot of accounts receivable, it has already become an important
5、part of enterprises liquidity, the risk size directly affect the enterprise profitability and profit and loss situation. At the same time, accounts receivable is the weak link in many enterprises financial management, the enterprise assets in this area have loss and precipitation amout, the quality
6、of management determines the production and operation can proceed smoothly, and improve the efficiency of use of asset. Therefore, the accounts receivable management has become an important task of enterprise financial management. This article through the analysis of the present situation of accounts receivable, effects and problems, combined with the case of account receivable management of Fujian Ri Tai Tea Co., LTD, understand the shortcomings of the enterprise accounts receivable manag
