目 录
内容摘要···························································1
浅谈对应收账款管理的研究···········································2
应收账款管理研究的意义·········································2
应收账款的功能·················································2
应收账款的内涵及产生的原因·····································3
内涵·························································3
所以应收账款产生的原因分类···································3
应收账款的管理现状和所带来的问题·······························4
对我国企业的应收账款而言，存在着管理的现状···················5
由于上述现状给我国企业之间带来了的问题·······················6
应收账款管理的目标·············································6
加强应收账款管理的具体措施·····································7
总结···························································9
参考文献··························································· 11
内 容 摘 要
现今企业在经济高速发展的大背景下，潜伏着许多危机，而这些危机最终表现为财务危机,而在众多财务危机之中，应收账款是其中重点之一。本文从应收账款的管理研究的意义出发分析了应收账款产生的原因及现有企业应收账款的问题，比如占有企业资金，增加坏账，虚增了企业的资产等问题，讨论了用严格控制赊销业务比例、制定合理应收账款的信用条件、.建立严格的应收账款内部控制等五个方面，对现有的应收账款的问题如何整改提供了建议。 关键词：应收账款管理的现状和问题 赊销业务比例合理信用条件 应收账款内部控制
