目 录
摘 要······························································1
一、绪论···························································4
（一）研究目的及意义··············································4
（二）研究内容和方法··············································4
二、应收账款管理理论基础···········································5
（一）应收账款的定义··············································5
（二）应收账款的分类与特点········································5
（三）应收账款的形成原因··········································6
（四）应收账款的管理目标··········································6
（五）应收账款的功能··············································6
三、杭州安培能源科技有限公司应收账款管理分析·······················8
（一）公司简介····················································8
（二）公司应收账款现状分析········································7
1.与企业应收款项的相关指标分析································7
2.公司应收账款的账龄分析·······································8
四、对杭州安培能源科技有限公司总体研究及建议······················9
（一）公司应收账款存在的问题及原因································9
1.公司应收账款存在的问题······································9
（1）企业内部的信用管理制度存在问题···························9
（2）对应收账款的分析不到位···································9
（3）法制维权意识薄弱·········································9
2.公司逾期应收账款和坏账的原因·································9
（1）销售前信用评估缺乏规范程序·······························9
（2）应收账款事后管理不规范···································9
（二）应对建议····················································10
1.应收账款的事前控制··········································10
（1）设立独立的资信管理部门··································10
（2）正确选择客户············································10
（3）建立诚信管理制度········································10
2.应收账款的事中控制·········································10
（1）建立款项赊销申报制度····································10
（2）加强合同管理············································11
3.应收账款的事后控制·········································11
（1）加强应收账款的动态跟踪管理······························11
（2）强化应收账款的催收······································11
4.应收账款的反馈控制··········································11
五、结论··························································12
参考文献·························································13
内 容 摘 要
随着社会经济的迅速发展，应收款项的地位不断提高，在我国企业生产经营和持续发展中有着举足轻重的影响，对于企业的发展来说，应收款项的数量大小和拖欠时间长短至关重要。合理有效的控制应收款项的规模，并利用应收款项融通资金，缓解企业资金需求压力，增强其利用资金的效率，这对于提高那些资金不够充足企业的资金效益有着重大意义。作为一项企业的重要资产，应收账款的管理状况直接影响着企业的资产质量和资产营运能力，而在当前的市场经济情况下，应收账款风险管理的研究及实践在我国大部分企业中尚未形成较为成熟的模式，在具体的方式方法上也缺乏经验，这和很多由于应收款项管理不当导致资金周转困难的企业有着不可分割的关系。因此，选择一个合理的模式来加强我国企业应收款项管理有着很重要的意义。
针对以上的背景，本文内容分为五章，第1章主要阐述了研究的意义和目的、研究pl;p 基础以及分类、特点、管理目标、功能等内容；第3章主要介绍了杭州安培科技有限公司的相关信息，同时分析了其应收账款的财务指标以及账龄等信息；第4章根据第3章的分析，通过分析研究发现其中存在的问题，并找出了原因，同时针对这些问题提出自己的建议；第5章总结分析，指出我国企业应收账款管理的问题以及针对这些问题提出的总括性建议
