企业应收账款管理问题探讨
毕业论文关键词：应收账款；风险控制；信用政策
Discussion Accounts Receivable Management
Abstract ： In recent years, the market economy continues to develop intensified marketcompetition fierce resistance. If a company wanted to Everlasting, credit is an essential tool.Therefore, enterprises accounts receivable if the number is increasing, will give normalproduction and operation of enterprises has brought great resistance while greatly harm thenormal working capital. If companies can strengthen effective management of accountsreceivable, and to be the object and the repayment time limit and control accounts receivable,and timely recovery of receivable into cash flow, will enable enterprises in the security zone inmarket competition. The papers outlined the enterprise receivables management, by analyzingthe situation of software enterprises accounts receivable and accounts receivable management,accounts receivable management business put forward the existing problems, and theseproblems from the outside, inside, three aspects of their own limitations are analyzed, toaddress these issues by improving the enterprise receivables management programs and providesome recommendations on corporate accounts receivable management, and finally reachappropriate conclusions.
Key words：accounts receivable; risk control; credit policy
目 录
绪论…1
一、企业应收账款管理概述…3
（一）应收账款的定义…3
（二）应收账款的计价…3
（三）应收账款管理的定义…3
（四）应收账款管理的目标…4
二、企业应收账款管理现状——以软件企业为例…5
（一）软件企业简介5
（二）软件企业应收账款近三年状况分析…5
（三）软件企业应收账款管理方法6
1． 信用管理方面6
2． 销售过程方面6
3.应收账款管理制度、内控管理方面…6
4． 收款制度方面7
三、企业应收账款管理存在的问题…8
（一）企业内控制度不健全，管理力度不够8
（二）企业缺少科学合理的信用政策，客户信息不全8
（三）企业激励与惩戒机制不健全8
（四）企业缺乏风险意识及维权意识…9
（五）信息失真以及人为因素9
四、企业应收账款管理存在问题原因分析…10
（一） 外界原因10
（二） 自身原因10
（三） 应收账款的局限性10
1．企业结构导致的问题11
2．企业管理导致的问题11
3．应收账款的局限性导致的问题11
五、完善企业应收账款管理的方案以及一些建议13
（一） 完善企业应收账款管理的方案…13
1．应收账款的事前管理13
（1）客户信用状况分析…13