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摘 要

應(yīng)收賬款管理是企業(yè)財(cái)務(wù)管理的重要內(nèi)容之一。它是對(duì)企業(yè)因賒銷商品提供勞務(wù)過程中形成的應(yīng)向客戶收取的資產(chǎn)進(jìn)行核算監(jiān)督管理。應(yīng)收賬款的管理水平已經(jīng)成為制約我國企業(yè)生存發(fā)展的一個(gè)重要因素。目前，我國大部分企業(yè)應(yīng)收賬款管理意識(shí)比較淡漠，管理方式比較簡單。許多企業(yè)因應(yīng)收賬款管理不善導(dǎo)致現(xiàn)金流緊張，甚至陷入財(cái)務(wù)危機(jī)。對(duì)企業(yè)應(yīng)收賬款進(jìn)行研究有重要的理論和現(xiàn)實(shí)意義。
本文以淮安xx包裝有限公司為研究對(duì)象，從公司特點(diǎn)、質(zhì)量和信用風(fēng)險(xiǎn)幾方面對(duì)其應(yīng)收賬款現(xiàn)狀進(jìn)行分析，針對(duì)公司的應(yīng)收賬款管理模式提出了信用管理制度不完善、缺乏有效的催收陳欠款手段，內(nèi)部控制薄弱等問題，最后，對(duì)淮安xx包裝有限公司應(yīng)收賬款管理中存在的問題提出具體建議以期能強(qiáng)化其管理。
【關(guān)鍵詞】：應(yīng)收賬款 信用評(píng)價(jià) 賬齡分析
Abstract

Accounts receivable management is an important part of financial management. It is a business providing services for credit products formed during the charge for the assets should be accounted for supervision and management. Management of accounts receivable has become a constraint survival and development of China's enterprises is an important factor. At present, most enterprises relatively indifferent sense of receivables management, management is relatively simple. Many companies because of poor management of accounts receivable cash flow caused tensions and even into a financial crisis. Accounts receivable of enterprises has important theoretical and practical significance. In recent years, with the Huai Xiang Packing Co., Enron revenue growth year after year, accounts receivable are continuing rise in the quality of accounts receivable and there have been some problems. Sustainable management for the company and its growth goals, through text study, accounts receivable management company expects to do some suggestions for improvement.
In this paper, Enron Xiang Huai Packaging Co., Ltd. as the research object features from the company, several aspects of quality and credit risk analysis of the status of their accounts receivable, accounts receivable management for the company's credit management system model is proposed, lack of effective Chen arrears means the collection, internal control weaknesses and other issues, finally, on the Huai Xiang Packing Co., Enron receivables management problems in order to make specific recommendations to strengthen its management.

Key words: account receivable feedback aging analysis
目 錄
摘 要 1
ABSTRACT 2
目 錄 3
第1章 緒論 5
1.1 研究背景 5
1.2 國內(nèi)外研究現(xiàn)狀 5
1.2.1國外研究現(xiàn)狀 5
1.2.2國內(nèi)研究現(xiàn)狀 7
1.3 本文的研究意義及思路 8
1.3.1研究意義 8
1.3.2研究思路 8
第2章 相關(guān)理論概述 10
2.1 應(yīng)收賬款概念 10
2.1.1應(yīng)收賬款的定義 10
2.1.2應(yīng)收賬款的分類 10
2.1.3應(yīng)收賬款形成的原因 11
2.2 信用調(diào)查和評(píng)估 12
2.2.1信用調(diào)查 12
2.2.2信用評(píng)估 12
第3章 XX包裝公司應(yīng)收賬款現(xiàn)狀及問題分析 14
3.1XX包裝公司概況 14
3.2XX包裝公司應(yīng)收帳款現(xiàn)狀分析 16
3.2.1特點(diǎn)分析 16
3.2.2質(zhì)量分析 16
3.2.3信用風(fēng)險(xiǎn)分析 18
3.3XX包裝公司應(yīng)收賬款存在的問題 19
3.3.1沒有建立有效信用管理制度 19
3.3.2對(duì)陳欠款催收缺乏有效的手段 20
3.3.3信息化管理手段落后 20
3.3.4內(nèi)部控制制度存在缺陷 20
3.4 XX包裝公司應(yīng)收賬款存在問題的成因分析 21
3.4.1競爭因素 21
3.4.2誠信因素 22
第4章 解決XX包裝公司應(yīng)收賬款問題的對(duì)策 23
4.1 明確應(yīng)收賬款管理職責(zé) 23
4.2 建立應(yīng)收賬款管理制度 23
4.3 加強(qiáng)信用管理 25
4.3.1建立信用管理制度 25
4.3.2對(duì)客戶進(jìn)行分類管理 25
4.4 發(fā)揮內(nèi)部審計(jì)的監(jiān)督作用 26
4.5 提高信息化管理水平 27
結(jié)束語 29
致 謝 30
參考文獻(xiàn) 31