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摘 要
企業(yè)信用銷售和應(yīng)收賬款產(chǎn)生是市場(chǎng)經(jīng)濟(jì)發(fā)展的必然要求。應(yīng)收賬款的持有規(guī)模和持有時(shí)間對(duì)企業(yè)持續(xù)經(jīng)營(yíng)和發(fā)展具有重要的意義。目前，我國(guó)大部分企業(yè)應(yīng)收賬款管理意識(shí)比較淡漠，管理方式比較單一。許多企業(yè)因應(yīng)收賬款管理不善導(dǎo)致現(xiàn)金流緊張，甚至陷入財(cái)務(wù)危機(jī)。如何對(duì)企業(yè)應(yīng)收賬款進(jìn)行事前、事中和事后監(jiān)控是應(yīng)收賬款研究的重點(diǎn)。我國(guó)企業(yè)應(yīng)收賬款管理經(jīng)過多年的探索和研究，至今仍然缺乏系統(tǒng)化的解決方案，而且我國(guó)社會(huì)信用環(huán)境的好壞是影響企業(yè)應(yīng)收賬款管理的根本要素。對(duì)于那些持有應(yīng)收賬款規(guī)模較大而且資金緊張的企業(yè)，控制應(yīng)收賬款的規(guī)模和利用應(yīng)收賬款進(jìn)行融資可以緩解企業(yè)資金需求的壓力，提高資金使用效率和效益。因此，如何對(duì)應(yīng)收賬款進(jìn)行管理，已經(jīng)成為企業(yè)財(cái)務(wù)管理的重要課題。
本文首先從應(yīng)收賬款管理的基本理論入手，對(duì)應(yīng)收賬款的概念、特點(diǎn)、分類、形成原因等進(jìn)行了闡述；其次，從xx勘察測(cè)繪勘察測(cè)繪有限責(zé)任公司實(shí)際情況出發(fā)，對(duì)應(yīng)收賬款管理存在的問題及成因進(jìn)入深入分析；最后，針對(duì)xx勘察測(cè)繪勘察測(cè)繪有限責(zé)任公司應(yīng)收賬款管理中存在的問題提出了相應(yīng)的對(duì)策及建議。

關(guān)鍵詞 應(yīng)收賬款 融資 壞賬準(zhǔn)備 企業(yè)信用
Abstract
Business credit sales and accounts receivable arising from the development of market economy is an inevitable requirement. Accounts receivable held by the holder of the scale and time on the continuing operation and development of enterprises of great significance. At present, the majority of accounts receivable management companies lack awareness of comparison, the management of a single comparison. Many enterprises due to poor management of accounts receivable resulting in cash flow, tension, or even into a financial crisis. How-to-business accounts receivable in advance, to monitor things and after the study is focused on accounts receivable. Accounts receivable management companies in China after years of exploration and research is still a lack of systematic solutions, and China's social credit environment is good or bad impact on accounts receivable management companies fundamental elements. For those holders of accounts receivable and short of capital and thus the larger the enterprise, to control the size of accounts receivable and the use of accounts receivable financing can alleviate the pressure on corporate demand for funds to improve the efficiency and effectiveness of the use of funds. Therefore, how to manage accounts receivable, financial management has become an important topic.
In this paper, accounts receivable management, from basic theory to start, according to research at home and abroad the status of accounts receivable, as well as the concept of accounts receivable research content and features, an analysis of the reasons for the formation of accounts receivable； Secondly, from the Canton Victoria survey the actual situation survey and mapping firms, the company's GUANGWEI receivable management problems in the analysis done； Finally, accounts receivable management for the problems existing in the corresponding countermeasures and suggestions to promote the company's GUANGWEI receivable the control and management to achieve greater economic efficiency.
Key words accounts receivable financing the provision for enterprise credit
目 錄
摘要 I
Abstract II
第1章 緒論 1
1.1研究背景 1
1.2研究現(xiàn)狀 2
1.2.1國(guó)內(nèi)研究現(xiàn)狀 2
1.2.2國(guó)外研究現(xiàn)狀 2
1.3研究目的意義及方法 3
1.3.1研究目的及意義 3
1.3.2研究方法 4
第2章 應(yīng)收賬款管理基本理論 5
2.1應(yīng)收賬款含義 5
2.2應(yīng)收賬款特點(diǎn) 6
2.3應(yīng)收賬款分類 7
2.4應(yīng)收賬款形成原因 8
2.5應(yīng)收賬款管理目標(biāo) 9
2.6應(yīng)收賬款管理方法 9
第3章xx勘察測(cè)繪公司應(yīng)收賬款管理現(xiàn)狀及成因分析 13
3.1xx勘察測(cè)繪公司概況 13
3.2xx勘察測(cè)繪公司應(yīng)收賬款現(xiàn)狀分析 13
3.3xx勘察測(cè)繪公司應(yīng)收賬款管理存在問題 16
3.3.1管理職能上的欠缺 16
3.3.2應(yīng)收賬款流失現(xiàn)象嚴(yán)重 17
3.3.3賬務(wù)處理系統(tǒng)簡(jiǎn)單化 18
3.4xx勘察測(cè)繪公司應(yīng)收賬款管理成因分析 19
3.4.1社會(huì)歷史原因 19
3.4.2企業(yè)管理水平低制度不完善 19
3.4.3忽視信用調(diào)查盲目賒銷 20
3.4.4企業(yè)信息不對(duì)稱 20
3.4.5內(nèi)部控制度制度存在缺陷 20
第4章 解決xx勘察測(cè)繪公司應(yīng)收賬款管理問題的對(duì)策 22
4.1建立應(yīng)收賬款管理工作小組 22
4.2建立應(yīng)收賬款系統(tǒng) 22
4.3健全公司內(nèi)部控制制度 25
4.4實(shí)行催收程序認(rèn)真對(duì)待應(yīng)收賬款賬齡 27
4.5壞賬管理 28
4.6完善企業(yè)信用標(biāo)準(zhǔn) 28
結(jié)束語 32
致謝 33
參考文獻(xiàn) 34