摘  要: 为了扩大产品的销售规模，增加销售收入，赊销成了扩大销售的主要手段赊销越多，应收账款占用的资金越多，给企业带来的经营风险也就越大。强化应收账款的管理，对降低企业的财务风险，提高经济效益具有重大意义。本文首先结合我国企业不良应收账款的处理方式的基础上，通过对主营业务收入与应收账款对比、主营业务收入与应收账款增长率对比、应收账款周转率、应收账款占流动资产的比率、坏账与应收账款比率等方面深入地分析了洪泽县宏宇包装有限公司的不良应收账款的现状及其存在的风险、针对其形成原因进行了简要的分析，并提出了几点防范与控制的措施。67418

毕业论文关键词: 不良应收账款，经营风险，管理措施

Abstract： In order to expand product sales volume, increase sales, credit has become the primary means to expand sales, the more credit, more funds receivable occupied, to bring greater business risk. To strengthen the management of accounts receivable, to reduce the financial risk of the enterprise, improve economic efficiency of great significance. Firstly, the basis of business combination treatment of non-performing receivables, through to the main business income and receivables contrast, the main business revenue growth in comparison with the accounts receivable, accounts receivable turnover, receivables ratio of total current assets, the ratio of bad debts and accounts receivable and other aspects of in-depth analysis of the risk status of Hongze County Hongyu packaging Co., bad receivables and existing performed against its causes a brief analysis, and proposed several measures for prevention and control

Key word:  The bad account receivable, Management risk, Management measures

目  录

1  引 言 3

2  文献综述 3

3  不良应收账款的内容及处理方式 4

3.1  不良应收账款的内容 4

3.2  处理不良应收账款的方式 4

4  洪泽县宏宇包装有限公司不良应收账款的现状 5

5  洪泽县宏宇包装有限公司不良应收账款的成因分析 7

5.1  盲目赊销，缺乏风险防范意识 7

5.2  不健全的信用管理机制和信用政策 7

5.3  不完善的内部控制制度 7

5.4  应收账款账目管理混乱 8

5.5  不健全的营销制度 8

5.6  相关部门监管不力 8

6  洪泽县宏宇包装有限公司不良应收账款的解决对策 8

6.1  明确不良应收账款管理的职责 8

6.2   加强信用管理 8

6.3   建立不良应收账款的内部控制制度 9

6.4   建立应收账款管理责任制 9

6.5   企业健全与完善货款回收制度 9

6.6  对应收账款的事后监管 10

结  论 11

参 考 文 献 12

致  谢 13