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1、题目应收账款管理在企业中的应用研究 以文山电力为例 摘 要由于社会市场经济的快速化发展，公司之间在市场中的竞争效应也越来越厉害。在这种市场环境下，不少企业通过赊销来促进销售，以达到扩大市场份额的目的。赊销容易造成应收账款，伴随着带来一系列做账中的坏账和呆账问题的产生，企业在这一过程中容易遭遇很高水平的应收账款风险问题，同时也会影响资金的正常流动，阻碍了企业充分利用货币来增加收入的机会，严重的还会直接导致企业破产。应收账款管理问题迫在眉睫。本文就以文山电力为实例，根据其生产实际及其发展现状，参考及分析其应收账款指标情况，从中总结分解其应收账款管理的现状，并由此发现了相关的进展战略及规避风险的方法
2、，使企业的应收账款管理水平得到提升，因此会对实现经济的健康与稳定发展提供有利的保障。关键词：应收账款；应收账款管理；风险规避ABSTRACTBecause of the market economys development rapidly, the view within the enterprise is more and more intense. Many enterprises through credit and a lot of sales of goods to achieve the goal of expanding market share under such circ
3、umstances. In the process of sell on credit, accounts receivable is produced. And it brings a series of problems such as large amounts of bad loans, not only make the enterprise face a higher risk of accounts receivable, at the same time also will affect the normal flow of funds, make full use of th
4、e money to increase the income of the enterprise,serious still can cause the enterprise bankruptcy directly. Accounts receivable management problem is imminent. In this paper, we analyze the status of accounts receivable management, illustrating with an example of YunnanWenshan Electric Power Co., L
5、td.According to its actual production and its development status, reference and analysis of its accounts receivable indicators, from the analysis of the companys accounts receivable management, and thus put forward the corresponding development strategy and risk aversion measures to improve the comp
6、any receivable Account management quality, so as to achieve economic health and stability and development to provide protection.Key words :Accounts receivable; Accounts receivable management; Risk aversion.目 录1.前言.12.应收账款管理概述.12.1应收账款概论.12.2应收账款管理问题分析.12.3应收账款对公司的影响.22.3.1应收账款对公司经济管理的影响.22.3.2应收账款对公司财务状况的影响.22.4应收账款管理目标.23.云南文山电力应收账款管理现状.33.1公司基本情况.33.2公司应收账款管理现状.33.2.1应收账款指标情况.33.2.2应收账款客户分布情况.43.2.3应收账款的账龄情况分析.44.文山电力应收账款管理存在的问题.54.1该公司存在不合理的销售政策.54.2该公司有着薄弱的信用管理意识,.54.3该公司有着落后的应收账款收账办法.55.文山电力管理不善的原因.55.1该公司的应收账款管理制度不健全.55.2过分追求经营收入，忽视应收账款的回收问题.55.3该公司的应收账款缺乏日常管理.65.4不良社会风气的影
