談企業應收賬款的管理(已修改)

　

【正文】 目錄 前言 ????????????????????????? 1 1 應收 賬款的功能 和成本 ??????? ???????? ? 1 應收賬款的功能 ??????????????????? 2 應收賬款的成本 ??????????????????? 3 2 應 收賬款的特性 和管理目標 ?????????????? 3 應收賬款的特性 ??????????????????????? 3 應收賬款管理 目 標 ????????????????? ? 4 3 應收 賬款管理存在的 問題及管理不善 給企業帶來的影響 ? ? 5 目前企業應收賬款管理中存在的問題 ? ??????? ?? 5 應收賬款管理不善帶來的影響 ??????????? ?? 7 4 企業應收賬款管理 措施? ?????????????? ?? 8 建立健全應收賬款管理的 組織機構 ??????? ??? 8 信用管理????????????????????? 9 加強應收賬款日常 理 ? ??????????????? 12 加強應收賬款的事后 管 理 ? ?????????? ???? 13 5 應收賬款 變 現 ??????????????????? ? 14 應收賬款的 變現 管 理 ??????????????? 14 結論?????????????????????????? 17 謝辭 ?????????????????????????? 18 參考文獻???????????????????????? 19 2 摘 要 應收賬款在我國許多企業的資產中所占比重較大，尤其是在一些國有企業，應收賬款所占的比重就更大，它的真實性和正確性會直接影響財務報表的質量，從而影響到報表使用者對企業真實情況的了解。近幾年來，不少企業應收賬款居高不下，嚴重影響了企業資金的正常周轉，加大了企業的經營風險，這 與企業缺少對應收賬款的管理有著密不可分的關系，因而企業加強對應收賬款風 險的 管理工作就顯得尤為重要。企業應如何加強應收賬款的管理？ 首先 應制定并采取必要的信用管理，加強應收賬款的日常管理， 其次 健全應收賬款管理的組織機構 ，從而降低其管理成本，機會成本和壞賬成本，這樣才能真正 實現應收賬款管理的目標 。 近年來 ， 應收賬款的變現方法有很多，如出售應收賬款，利用應收賬款擔保貸款等。企業應根據各自情況，采取適當的方法 利用應收賬款進行融資 ，這樣既能 直接有效地規避應收賬款所帶來的風險 ，又 可以迅速、低成本地籌集到企業所需的資金， 加 強應收賬款的變現能力， 開辟了企業融資的新渠道 ， 加快資金周轉。 關鍵詞： 應收賬款，信用管理，變現 3 Abstract Accounts receivable played the important part in some business enterprises more and greatly and particularly in the our country many properties of business enterprises, the specific weight had by accounts receivable larger, its reliability and accuracy will influence the quality of financial report directly, influencing statement user39。s understanding to the business enterprise true circumstance thus. In the last few years, not a few business enterprise accounts receivables are high, influencing the normal turnover of business enterprise funds seriously, and enlarging the management risk of business enterprise, this is in need of the management to the accounts receivable with business enterprise to have an inseparable relation, as a result the business enterprise strengthens to guard against accounts receivable risk a work to seem to be is importance. How does the business enterprise strengthen the management of accounts receivable? Firstly, we should draw up and adopt necessary reputation management, secondly we should strengthen the daily management of accounts receivable, and perfect the accounts receivable manages of anization ,then we can cut down the manage cost, the opportunity cost and the bad account cost. In this way we can carry out the target of accounts receivable management. In recent years, the method of the accounts receivable bees now have a lot, for instance sell accounts receivable, make use of accounts receivable guarantee a loan etc.. Business enterprise should adopt appropriate accounts receivable of the method exploitation to carry on a margin, according to respectively circumstance ,which evade the risk that the accounts 4 receivable brings directly and availably, it can also raise a business enterprise to need quickly and low costly in the meantime of funds, strengthen the ability of accounts receivable to bee now an ability, which develop the new outlet of busin