摘要 近年来，随着老百姓生活水平的不断提高，收入的增加，人们越来越喜欢选择外出旅游来作为生活的重要组成部分。而旅游业的飞速发展把酒店业带入了一个全新的发展阶段。大量外国奢华酒店集团的涌入，国内中小酒店的新生，激烈的市场竞争使得酒店不得不想出各种手段扩大销售，为了能够吸引更多新的消费者、留住老消费者，酒店会倾向于使用“赊销” 作为经营销售的方法。 不可否认酒店采取以商业信用为基础的赊销这一营销手段，在很大程度上提高了酒店的竞争力，扩大了酒店的市场销售份额，但是如果没有控制好赊销力度，可能会成为酒店的可持续经营的隐患。因为存在多方面不确定因素，所以应收账款很容易变成坏账或呆账。一旦坏账或呆账过多，则会严重影响到酒店的运营及发展，甚至会对酒店企业的生存与发展造成威胁。 因此，通过怎样的应收账款的管理手段，既不影响赊销经营的销售力度，保持酒店的经营活力，又能保障酒店不陷入因为资金周转不畅而带来的经营困境， 就成为了酒店经营管理者需要着重研究的课题了。 36097
毕业论文关键词：酒店，应收账款，商业信用，坏账   
The research of the management of accounts receivable In the hospitality industry
ABSTRACT In recent years, with the  improvement of people's  living standards  and  the increase of income, travel consumption has become an important part of people's life. And the rapid development of the tourism industry, led the hotel industry has entered a new round of development cycle. A large number of foreign El Luxor Hotel group, the influx of domestic small and medium-sized hotel in the fierce market competition forced the hotel in a variety of means to expand sales, in order to attract more new customers  and  retain old customers, the hotel will often use "credit" to conduct sales activities. Cannot deny the hotel to take credit for commercial credit as the foundation of this marketing means to expand the hotel market share in a certain extent, improve the competitiveness of the hotel, but if the control is not good, will bring no small threat to the sustainable management of the hotel.  Because there are many uncertain factors, so it is easy to become bad debts of accounts receivable or bad debts. Once the bad or doubtful debts too much, it will seriously affect the operation and development of the hotel, and even threaten the survival and development of hotel enterprises. Therefore, through what kind of accounts receivable management, does not affect the credit sales efforts, keep the hotel business vitality, but also can ensure the hotel does not fall due to poor cash flow and the management difficulty has become an important issue of hotel management.
Keywords：Hotel；Accounts receivable；Trade credit；Loans  
目录
引言...1
一、酒店业应收账款概述.2
(一)酒店业应收账款的概念及构成..2
1.酒店业应收账款的概念..2
2.酒店业应收账款的构成..2
(二)酒店业应收账款对经营的影响..3
1.对酒店经营的正面影响..3
2.对酒店经营的负面影响..3
二、酒店业应收账款管理现状.4
(一)酒店概况..4
(二)酒店内部应收账款管理现状..5
(三)酒店内部应收账款管理中存在的主要问题..6
(四)对酒店应收账款管理的总结及建议..6
三、酒店业应收账款管理存在的问题及原因分析.7
(一)酒店应收账款管理中存在的问题..7
1.为追求利润最大化，导致赊销过度..7
2.缺少对客户资信状况的分析与评估..7
3.内部激励机制与约束机制不健全..7
4.应收账款催收力度小、成效低下..7
(二)酒店应收账款存在问题的内部原因..7 对酒店业应收账款管理的探讨:http://www.youerw.com/kuaiji/lunwen_34426.html