目 录
内容摘要···························································3
引言································································4
一、应收账款产生的原因···········································5
（一）市场竞争的激烈···········································5
（二）销售与收款的时间差·······································5
（三）人与人之间的相互信任····································6
二、应收账款核算与管理的重要作用································6
三、应收账款核算与管理存在的风险································7
（一）诚信风险··················································7
（二）企业内部管理风险·········································8
四、 减小应收账款核算与管理风险的策略··························8
（一）定期分析相关指标·········································8
（二）提高企业自身管理水平····································9
（三）完善相关法律与加强诚信建设·····························10
结论······························································12
参考文献·························································13
内 容 摘 要
[摘要]：应收账款，主要是指企业在正常的经营过程中因销售产品、商品、或者提供劳务等业务，向购买单位收取的款项，主要包括应由代购买方垫付的各种运杂费以及购买单位或接受劳务单位负担的税金等。应收账款所占企业资金的比例直接影响着企业的未来与发展。但是总有一些原因，使得企业并不能收齐应收账款。本文主要针对企业中应收账款产生的原因与作用入手，结合企业的应收账款的实际情况，发现企业在应收账款的核算与管理过程中产生的风险，并且针对这些问题，给出一些合理地策略与建议。
[关键字]：应收账款；产生原因；影响；存在风险；策略
