浅谈无锡耀新通用机械有限公司应收账款管理中存在问题的解决办法
摘要：改革开放以来，我国经济得到快速的发展，市场竞争越来越激烈，企业想要扩大商业规模，占据市场份额，不得不运用商业促销来招揽顾客，从而产生了应收账款。应收账款对于企业来说虽然有利于增加企业的销售额，减少库存，减少企业的管理费，增强企业的竞争力，提升了企业开拓市场的进度。但同时也存在着一定的风险，比如偿付风险，资本成本风险，出现坏账死账的可能。如果管理不当，不仅会使企业的资金周转发生困难，更严重的甚至造成破产。所以应收账款的管理对企业稳定发展显得越来越重要，已经成为企业财务管理的重中之重，直接关系到企业经营能力与财务状况。本文将从无锡耀新通用机械有限公司在应收账款管理上存在的问题入手，在立足与所学相关应收账款理论知识的基础上，结合公司相关数据，对耀新公司应收账款的问题进行研究，并针对性地提出解决和控制方法，希望能提高企业经营管理水平和风险方法能力的同时，促进企业的可持续发展。
关键词：应收账款管理；问题；解决方案；账龄分析（毕业论文开题报告怎么写？）
Discussion on the management of accounts receivable in Enterprises -- a case study of Wuxi YaoXIN General Machinery Co., Ltd
Abstract：Since the reform and opening up, China's economy get fast development, increasingly fierce market competition, enterprises want to expand the scale of business, occupy market share, have had to use commercial promotions to attract customers, resulting in the accounts receivable. Accounts receivable for enterprises, although it is conducive to increase sales, reduce inventory, reduce the management costs of enterprises, enhance the competitiveness of enterprises, and enhance the progress of enterprises to open up the market. But there are also some risks, such as solvency risk, capital cost risk, there may be bad debts. If properly managed, not only makes the enterprise capital turnover difficult, more serious or even cause bankruptcy. So the management of accounts receivable is more and more important to the stable development of enterprises is, has become a priority among priorities of the enterprise financial management, directly related to the enterprise management ability and financial status. The from Wuxi Xinyao General Machinery Co., Ltd. in accounts receivable management problems of in based on the related accounts receivable theory of knowledge based on, combined with the related data, of Xinyao company should be accounts receivable research and to propose solutions and control method for, hope can improve enterprise management level and risk ability at the same time, promote enterprise's sustainable development.Keywords: accounts receivable management, problem, solution, aging analysis
Key words: Accounts receivable management; problem; solution; aging analysis
目录
摘要、关键词---------------------------------------------------------1
一、绪论-------------------------------------------------------------1
(一）选题背景------------------------------------------------------2
(二）研究的意义----------------------------------------------------2
二、应收账款的概述－-------------------------------------------------3
（一）应收账款的特点------------------------------------------------3
（二）应收账款的利与弊----------------------------------------------3
三、无锡耀新通用机械有限公司应收账款的现状及原因---------------------4
（一）企业的基本状况------------------------------------------------4
（二）企业应收账款中存在的问题及原因--------------------------------5
四、存在问题的原因分析-----------------------------------------------6
（一）企业内部控制制度欠缺------------------------------------------6
（二）企业风险防范意识不强------------------------------------------6
（三）会计监督失效--------------------------------------------------7
五、加强应收账款管理的对策-------------------------------------------7
（一）加强应收账款的日常管理 --------------------------------------- 7
（二）提高企业风险防范意识------------------------------------------8
（三）制定合理的信用政策，完善事后监督体系--------------------------8
（四）建立客户资信管理----------------------------------------------9
六、总结-------------------------------------------------------------10
参考文献-------------------------------------------------------------11
参考文献
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