企业应收账款管理毕业论文（含外文翻译）

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1、摘摘 要要 应收账款是企业因对外赊销货物、提供劳务等业务时而向购货或提供劳 务单位收取的款项。赊销在快速发展的市场经济环境中是不可避免的，这 就要求企业建立科学规范的管理制度，对应收账款进行强有力的管理措施， 做到应收账款事前控制、事中监督、事后追款的全程管理。 本课题首先引出企业应收账款管理的意义和目的、国内外研究现状以及 应收账款管理的一些基本理论，随后对应收账款的核算和坏账进行介绍， 紧接着以具体公司的有关应收账款管理方面存在的一些问题进行分析，然 后针对国内应收账款管理存在的问题提出加强应收账款管理的对策以及建 议。 关键词关键词：应收账款管理 赊销 坏账 Abstract Accou

2、nts receivable is the enterprise for foreign goods and services to credit business to purchase or providing labor services and collect money. Credit sales in the rapidly developing market economy environment is inevitable, this requires enterprises to establish a scientific and standardized manageme

3、nt system of receivables, makes powerful management measures, do accounts receivable beforehand control, during supervision, the whole event after money management. This topic first drawn enterprise receivables management meaning and purpose, research status and the management of accounts receivable

4、, then some basic theory of accounting and accounts receivable are introduced, followed by bad with specific companys related accounts receivable management aspects analyzes some existing problems, and then for domestic accounts receivable management are proposed to strengthen the management of accounts receivable countermeasures and Suggestions. Key words: Receivable management Credit Bad debt 目录目录 1 1 引言引言 2 2 1.1 研究的目的和意义 . 2 1.2 国内外研究现状 . 3 1.2.1 国外研究现状 3 1.2.2 国内研究现状 3 1.3 研究的思路和方法 .