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论企业应收账款的管理与控制

时间:2017-08-09 13:03来源:毕业论文
增加对应收账款的控制与管理在会计核算中具有现实意义。本文以应收账款相关的理论基础知识,具体解析了浙江海正药业股份有限公司对应收账款控制与管理的现状
摘要:随着我国市场经济不断地发展,企业之间开始推广商业信用政策,在企业的平常的生产经营中因为信用销售而产生的应收账款已经成为了不可缺少的重要内容。可是因为我国的经济体系还没有完全成型,信用销售方面的制度也不是很健全,风险意识也较为薄弱,致使许多企业对于应收账款控制与管理的研究尚处于初期阶段,具体实施体系还不够完善,在我国,大多数企业资金周转困难都是由于对应收账款的控制与管理不合理造成的。所以,增加对应收账款的控制与管理在会计核算中具有现实意义。本文以应收账款相关的理论基础知识,具体解析了浙江海正药业股份有限公司对应收账款控制与管理的现状,揭示了浙江海正药业股份有限公司在应收账款控制与管理中存在的主要问题,并提出了相应的建议来加强企业对应收账款控制与管理。12317
关键词:应收账款;应收账款周转率;信用体系;风险管理
Management and control of enterprise’s accounts receivable
Abstract:As Chinese market economy continues to develop, companies began to progressively implement commercial credit, accounts receivable has appear because of commercial credit, it is an indispensable important part in the ordinary production and operation of enterprises. But because Chinese market economy system is omitted, credit foundation and credit system is imperfect, and risk awareness is relatively weak, lead to many enterprises for accounts receivable management and control research is still in the initial stage, and the specific implementation is still weak, in our country, because of the improper management and control of accounts receivable, capital turnover difficult enterprise is not in the minority. Therefore, increasing the management and control of accounts receivable is of practical significance in enterprise accounting. In this paper, with the basic theoretical knowledge of accounts receivable and the management and control of accounts receivable, we analyzed the current situation of accounts receivable management and control of Zhejiang Hisun Pharmaceutical Company Limited, revealed the problems of existing accounts receivable management and control of Zhejiang Hisun Pharmaceutical Company Limited, and based on the above problems, we propose some countermeasure to improve the accounts receivable on management and control. 源自六&维"论*文'网.加7位QQ3249'114 www.lwfree.cn
Key words: accounts receivable; receivables turnover ratio; credit system; risk management
目  录
序言1
一、应收账款管理概述••2
(一)应收账款的概述••2
1、应收账款的定义•2
2、应收账款的具体内容2
(二)应收账款管理的概述•3
1、应收账款管理的定义3
2、应收账款管理与控制的目标3
二、浙江海正药业股份有限公司应收账款管理现状及其分析4
(一)浙江海正药业股份有限公司简介4
(二)浙江海正药业股份有限公司应收账款管理与控制的现状•4
(三)浙江海正药业股份有限公司应收账款管理与控制的现状的分析•5
1、应收账款与营业收入••5
2、应收账款与坏账准备7
3、应收账款的相关财务指标••8
三、浙江海正药业股份有限公司应收账款管理存在的问题••9
(一)企业信用政策的不完整•9
(二)内部控制制度的不严格••9
(三)对应收账款管理缺乏风险意识•9
(四)经营者的相关法律知识淡薄9
(五)应收账款管理手段落后•10
四、浙江海正药业股份有限公司应收账款管理与控制的对策11
(一)应收账款的事前管理11
(二)应收账款的事中控制11
(三)应收账款的事后追踪11
(四)建立应收账款的内部控制制度•12 论企业应收账款的管理与控制:http://www.lwfree.cn/kuaiji/20170809/12040.html
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