摘  要:近年来，随着高速发展的现代市场经济的出现，企业信用的过度扩展，应收账款也逐渐增加，企业的营运能力已被充分挖掘，进一步提高了产品销售量，增加企业利润，但同时也带来了风险。当前国内企业对应收账款管理的重视程度和力度不高，相关信用政策的制定和执行不规范，导致应收账款回收力度偏低。因此，加强对应收账款的管理已成为企业的当务之急。本文针对正煌电器应收账款产生大量呆账、坏账的问题，从公司财务状况和应收账款的现状及形成原因进行剖析，合理看待应收账款给正煌电器带来的多方面影响，重点阐述了应收账款管理中存在的问题及成因，有针对性地提出解决应收账款管理中存在问题的对策和措施，尽可能降低应收账款对公司发展带来的风险，促进公司更高效长久的发展。53971

毕业论文关键词：应收账款，管理，风险

Abstract:In recent years, as China's rapid development of a modern market economy, enterprises excessive credit expansion, resulting in increasing the proportion of corporate accounts receivable. The emergence of accounts receivable, to fully tap the existing operating capacity of enterprises to further improve product sales, increase profits, but it also carries risks. Current domestic enterprise receivables management and inadequate degree of attention, the relevant credit policy formulation and implementation is not standardized, resulting in lower accounts receivable recovery efforts. Therefore, to strengthen the management of accounts receivable has become a business imperative.This is brilliant for a large amount of allowance for doubtful accounts receivable appliances, the problem of bad debts from the enterprise's financial position and the accounts receivable situation and analyze the causes and reasonable to treat debtors are brilliant and the positive impact of electrical negative impacts, focusing on the management of accounts receivable problems and causes, propose solutions targeted accounts Receivable Management problems in the policies and measures to minimize the development of enterprises accounts receivable brought risks, and promote long-term development of more efficient.

Keywords: Accounts receivable , management , risk

目 录

1  引言 3

2  正煌电器概况 3

2.1  正煌电器简介 3

2.2  正煌电器财务指标现状 4

3  正煌电器应收账款存在的问题 5

3.1  应收账款日常管理工作不健全 5

3.2  相关职能部门的责任不明确 5

3.3  缺乏科学的资信评估 5

3.4  应收账款导致坏账比率过高 5

3.5  商业信用不健全 6

3.6  缺乏自我保护意识 7

4  加强正煌电器应收账款管理的对策 7

4.1  强化日常管理 7

4.2  建立健全内部控制制度 8

4.3  科学评估客户资信程度 8

4.4  建立良好客户关系提高应收账款回收率 9

4.5  确立合理的信用政策 9

4.6  确立合理的催收方式 9

结 论 正煌电器公司企业应收账款管理中存在的问题及对策:http://www.youerw.com/kuaiji/lunwen_58160.html