关于利辉公司应收账款管理存在的问题及解决对策财务管理企业会计应收账款坏账准备信用-word文档网

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一、利辉公司应收账款的现状···········································1

二、造成应收账款的原因,归纳有如下两大因素·······························1

（一）公司经营环境的影响···········································1

（二）公司自身的问题··············································2

三、加强应收账款的管理的对策··········································2

（一）实行应收账款的计划管理和动态管理·······························2

（二）按规定比例提取坏账准备金······································2

（三）加强应收账款的管理,降低应收账款风险·····························3

（四）建立完善的内部控制制度········································3

(五)完善财务管理制度,加强应收账款的日常管理························· 4

四、结论···························································6

参考文献·······················································7

内容摘要

应收账款是企业因赊销产品和提供劳务等原因造成的应向购货方和接受劳务方收取的款项，它是被无偿占用又不能为企业创造效益的流动资产。应收账款的增加，不仅会成为企业的负担，而且还会引发企业的经营危机，因此加强应收账款的管理就成为现今企业管理的重中之重。本章主要从三方面阐述利辉公司应收账款的现状、成因及加强应收账款管理的对策。