目 录
内容摘要·····················································P-02
一、应收账款的作用和成因·····································P-03
1、应收账款的作用············································P-03
2、应收账款的成因············································P-03
二、应收账款核算中存在的问题及其解决方法·····················P-04
1、应收账款的核算············································P-04
2、我国应收账款核算中存在的问题······························P-04
3、完善应收账款核算的方法····································P-05
三、应收账款管理不善的弊端···································P-06
1、降低了企业的资金使用效率，使企业效益下降··················P-06
2、夸大了企业经营成果········································P-06
3、加速了企业的现金流出······································P-06
4、影响了企业的营业周期······································P-07
5、增加了企业的其他成本······································P-07
四、加强应收账款日常管理的几点建议···························P-08
1、制定应收账款前期管理制度··································P-08
2、加强应收账款日常职能制度··································P-09
3、加强应收账款催收管理制度··································P-10
总结·························································P-12
参考文献·····················································P-13
内 容 摘 要
应收账款是企业对外销售商品、产品、材料和提供劳务所形成的尚未收回的购货单位或接受劳务单位所占用的资金。与货币资金相比较，应收账款具有流动性差、成本高、风险大的特点，是公司财务分析与评价的重要数据。对于应收账款比较多的企业来说，应收账款的核算和管理直接影响企业的生存发展。
本文从应收账款的作用和产生原因入手，分析了我国应收账款的现状。揭示了我国应收账款在核算和管理方面存在的问题并针对这些问题提出了一些完善建议。
关键词：应收账款 赊销 债务链 营业周期 降低存货风险
