应收账款管理研究

1、现在国内外应收账款的现状········································03

2、应收账款的成因·················································04

2.1商业竞争·······················································04

2.2、销售实现和收到款项的时间存在差距······························05

2.3、应收账款内部管理不力·········································05

2.4、企业及产品的竞争力不足········································05

2.5、忽视信用管理，缺乏风险防范意识·································05

3、应收账款管理的几个弊端········································06

3.1.1降低了企业的资金使用效率·····································06

3.1.2降低企业信用，影响企业形象··································06

3.2虚增经营成果，增加经营风险·····································07

3.3加速了企业的现金流出············································07

3.4影响企业营业周期················································08

4、应收账款的管理措施··············································08

4.1提高产品竞争力················································08

4.2做好资信调查，制定合理信用政策···································08

4.2.1.设置独立的资信管理部门·······································08

4.2.2.未雨绸缪，对客户资信进行调查，作出赊销决策················….10

4.2.3强化内部控制制度管理··········································11

5、结束词···························································13

关键词：应收账款  管理措施

内 容 摘 要

应收账款是各种企业拥有的一项很常见且非常重要的资产，它的安全与否直接影响着企业的可用资源、损益情况、现金流量。从企业内部管理出发，对企业应收账款管理中存在的问题作了剖析，提出了“要加强企业应收账款的管理，必须提高产品竞争力，注重客户资信调查和加强企业内部控制力度”的观点，并对建立企业信用信息管理体系提出了自己的看法。