XX有限公司应收账款管理的现状问题及对策-毕业论文

哈尔滨工业大学成人高等教育毕业设计（论文）-I-摘要企业应收账款管理的基本理论包括:信用政策的制定,应收账款成本的核算和应收账款的明细分类会计处理.XX公司的应收账款管理的现状及问题包括:一信用管理机制不健全和客户的信用状况不完善;二是XX公司债务处理方式比较单一以及处理技巧不够完善;三是的收账政策不完善和内部控制制度不严谨;从两方面阐述了成因分析:一是企业自身的现实原因,包括企业风险意识淡薄片面追求数字效应,企业存在短期行为急功近利,内部控制制度不严监管不力;;二是外部环境的原因,包括来自国外同行业的压力和来自国内同行业的压力两方面.解决应收账款管理中问题的对策和措施包括：一重视客户的信用调查和健全信用管理机制;二是多样化债务处理方式和完善处理技巧.三是完善收账政策和强化内部控制。这三方面也正是本文研究的主要内容。关键词应收账款，信用调查，信用管理,收账政策。哈尔滨工业大学成人高等教育毕业设计（论文）-II-AbstractThebasictheoriesofaccountsreceivableinthebusinessenterpriseinclude:theestablishmentofthereputationpolicy,assessesingoftheaccountreceivablecostandAccountancy'sprocessingoftheaccountsreceivabledetailclassification.ThepresentconditionandtheproblemoftheaccountsreceivablemanagementinQQHEfirstToolmachinefactoryrepresentsthatfirst:thereputationpolicyisnotsoundandthecustomer'sreputationisnotperfect.second:thepaymentpolicyisnotperfectandthepaymentskillisnotscientific.Elaboratethecauseanalysisfromthreeaspects.firstistherealisticreasonofthebusinessenterprise,Includingthebusinessenterpriseriskconsciousnessisdim,Unilateralpursuethenumericaleffect,Short-termbehaviorofbusinessenterpriseiseagerforquicksuccessandinstantbenefit,Theinnerpartcontrolsystemisnotstrict,Themanagementhavenoeffect.Thesecondistheexteriorenvironmentofreason,includetocomefromthepressurethattheabroadgoestogethertheindustryandcomefromthepressurebothsidethatthedomesticgoestogethertheindustry.Toresolvetheaccountsreceivablemanagementincounterplanandmeasuresofproblem,therearethreeaspect,Investigatewhilethereputationthatvaluesofthecustomerandthesoundreputationmanagementpolicy;secondiscolourfullwiseandskillindebtmanagement.Andthethirdisperfecttoacceptthepolicyofaccountingandcontroltoacceptthetechniqueofaccounting.Thisareexactlyalsothemaincontentsofthistextresearch.Keywords:accountsreceivable,Thereputationinvestigate,Thereputationmangement,Paymentpolicy.哈尔滨工业大学成人高等教育毕业设计（论文）-III-目录摘要.........................................................................................................................IAbstract..................................................................................................................II第1章绪论...........................................................................................................11.1课题背景和意义.........................................................................................11.1.1课题背景..............................................................................................11.1.2立题的意义.........................................................................................11.2应收账款管理的基本理论.........................................................................21.2.1应收账款的涵义.................................................................................21.2.2基本理论.............................................................................................21.3研究内容和论文结构.............................................................................31.3.1研究内容..............................................................................................31.3.2论文结构.............................................................................................4第2章XX公司应收账款管理的现状及问题....................................................52.1XX公司科技有限公司简介........................................................................52.2XX公司应收账款的现状............................................................................52.3XX公司应收账款管理的现状及问题........................................................62.3.1信用管理机制和客户的信用状况及信用政策..................................62.3.2单一的债务处理方式与技巧............................................................102.3.3收帐政策与内部控制制度................................................................8第3章XX公司应收账款管理的成因分析........................................................113.1企业自身的原因.......................................................................................113.2外部环境的原因..........................................................错误!未定义书签。第4章解决应收账款管理中问题的对策.........................................................144.1建立专门的信用管理机制，加强对客户的信用调查............................144.1.1建立专门的信用管理机制................................................................144.1.2加强对客户的信用调查......................................错误!未定义书签。4.2多样化债务处理方式与技巧....................................................................164.2.1多样化债务处理方式........................................................................164.2.2完善债务处理技巧............................................................................204.3完善收帐政策和内部控制制度..................................................................16哈尔滨工业大学成人高等教育毕业设计（论文）-IV-4.3.1完善收帐政策与技巧........................................................................214.3.2健全内部控制制度…………………………………………...20...........22结论.......................................................................................................................22致谢.......................................................................................................................23参考文献....................................................