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1、图书分类号： 密 级： 毕业论文 企业应收账款管理研究 以杭州星软科技有限公司为例 RESEARCH ON THE MANAGEMENT OF ACCOUNTS RECEIVABLE OFENTERPRISES: FOCUSING ON HANGZHOU STAR SOFT TECHNOLOGY Co. LTD 徐州工程学院毕业论文 摘要 应收账款管理是企业资金管理的重要组成部分，关系企业的现金流量和再生产的资金需要，拥有完善的应收账款管理体制对企业的发展有着重大影响。市场竞争已十分激烈，而很多企业处于劣势，为了扩大销售，纷纷采用赊销产品的促销方式，使得企业应收账款不断攀升，企业风险不断增大。
2、因此如何对应收账款进行管理，已成为企业财务管理的重要论题。 本文共分为四个部分，第一部分阐述了论文研究的背景、目的和意义。第二部分阐述了企业应收账款的理论，包括应收账款的定义、特点、功能及应收账款管理对企业生产经营的影响等等。在上述理论的基础上，第三部分则分析了我国企业应收账款管理的现状，揭示了当前企业应收账款管理存在的问题及原因，并针对问题提出了相关建议。第四部分，以杭州星软科技有限公司为例分析了该公司应收账款的管理现状，应收账款管理存在的问题，并提出了解决的措施，以促进对应收账款的控制及管理。关键词 应收账款；应收账款管理；问题 ；措施 I 徐州工程学院毕业论文 Abstract Acco
3、unts receivable management is an important part of the management of fundsrelationwith the cash flow of capital needhave improved the accounts receivable system is veryimportant to small and medium-sized enterprises development.The competition in pharmacy isfuriousmany small and medium-sized enterpr
4、ises at a disadvantage.To expand sales of productsall take the promotion way that make the enterprises accounts receivable risingthough enterpriserisk growing.So how to manage account receivable of receivable of enterprisesalready becomethe important proposition of business administration. This thes
5、is is divided into four sections:the first part of the study describes thebackgroundpurpose and significance.The enterprises gradually become the backbone in ourcountrymore and more corporations rapid increasely.In the same timethe quality of accountsreceivable and there have aslo been some problems
6、.To reinforce management of accountsreceivableagainst corporations financial risk in business have become increasingly importantissue.The second parttell the accounts receivables theory of small and medium-sizedenterprisesincluding the definition of accounts receivablefunctions and infection.In thet
7、heoretical basisthe third section analyzes the medium and small-sized enterprises currentsituations of accounts receivableit has announced the question that exists in the management ofaccounts receivable at present of our country and reason for forming the huge accountsreceivable that it is a produc
8、t of market competitionachieve sales and received thepaymentsmall and medium-sized enterprises lack of competitivenessand its internalmanagement combatingto these questions raised the related proposals.Part fourtaking Jiuhe feedfung corporation for exampleanalyze the companys accounts receivable man
9、agement of thestatus quofinds out the reason why question exists and put forward suggestion to set upadministrative system of the accounts receivable.In order to promote the accounts receivablecontrollable and manageable.Keywords Accounts Receivable Accounts Receivable Management Question Suggestion
10、 II 徐州工程学院毕业论文 目 录 1 绪论. .1 1.1 研究背景 . .1 1.2 文献综述. .1 1.3 研究的目的和意义 . .22 应收账款相关理论概述. .4 2.1 应收账款的定义. .4 2.2 应收账款的特点. .5 2.3 应收账款的功能. .6 2.4 应收账款管理对企业生产经营的影响.6 2.4.1 应收账款管理对企业生产经营的正面影响.6 2.4.2 应收账款管理对企业生产经营的负面影响.73 我国企业应收账款管理现状. .10 3.1 企业应收账款管理存在的问题及原因分析.10 3.2 加强企业应收账款管理的建议. .124.杭州星软科技有限公司应收账款管理.1 4 4.1 公司概况. .14 4.2 公司应收账款管理现状. .14 4.2.1 公司应收账款坏账准备制度. 14 4.2.2 公司采取的信用政策. .14 4.2.3 公司采取的收账政策.
