目 录
一、应收购账款的概述·················································2
（一）、应收购账款的定义··············································2
（二）、应收账款的功能················································2
1、应收账款的作用··················································3
2、应收账款的特点··················································3
3、应收账款的现状··················································3
二、加强应收账款管理的必要性·········································4
（一）应收账款管理不善造成的危害······································4
1、降低企业资金使用率···············································5
2、夸大企业经营成果·················································5
3、加速了企业的资金流出·············································5
（二）应收账款的必要性···············································5
三、应收账款产生的原因·············································6
（一）管理不善······················································6
（二）企业自身问题···················································6
（三）信用销售前资信评估薄弱·········································6
（四）发生业务和货物收取的时间差·····································6
（五）企业竞争·······················································7
四，应收账款管理对策···············································7
（一）应收账款管理目标···············································7
（二）加强事前控制··················································8
（三）加强事中控制···················································8
（四）加强事后控制··················································9
内 容 摘 要
随着市场经济的激烈竞争，企业为了扩大自身的市场，开始利用商业信用进行赊销，应收账款也就应运而产生了。对于一个企业来讲，应收账款的存在本身就是一个产销的统一体，企业一方面想借助于它来促进销售，扩大销售收入，增强竞争能力，同时又希望尽量避免由于应收账款的存在而给企业带来的资金周转困难、坏帐损失等弊端。
主要分析了应收账款的理论，应收账款产生的原因，应收账款管理不善的舞弊，应收账款的功能，应收账款的目标等等内容。
关键词：应收账款 坏账 资金周转 管理不善
