摘 要
企业应收账款管理是现代企业管理中的重要组成部分，随着市场经济的快速发展和竞争加剧，企业间赊销交易日益频繁，应收账款规模不断扩大，其管理问题逐渐凸显。本研究旨在探讨企业应收账款管理中存在的问题并提出相应对策，以期为企业优化应收账款管理提供理论支持与实践指导。通过对国内外相关文献的梳理，结合我国企业的实际情况，采用案例分析、问卷调查及访谈等方法，深入剖析了企业在应收账款管理方面存在的诸如信用评估体系不完善、账龄结构不合理、催收机制缺乏有效性等问题。研究发现，有效的应收账款管理能够显著改善企业现金流状况，降低财务风险，提高资金使用效率。
关键词：应收账款管理 信用评估体系 账龄结构
Abstract
Enterprise accounts receivable management is an important part of modern enterprise management. With the rapid development of market economy and the intensification of competition, credit sales transactions between enterprises are increasingly frequent, the scale of accounts receivable is constantly expanding, and its management problems are gradually prominent. This study aims to explore the problems existing in the enterprise accounts receivable management and put forward the corresponding countermeasures, in order to provide theoretical support and practical guidance for enterprises to optimize the accounts receivable management. Through the combing of relevant literature at home and abroad, combined with the actual situation of Chinese enterprises, using the methods of case analysis, questionnaire survey and interview, the problems in receivables management, such as the imperfect credit evaluation system, unreasonable aging structure, the lack of effectiveness of collection mechanism and so on. It is found that effective accounts receivable management can significantly improve the cash flow of enterprises, reduce financial risks, and improve the efficiency of capital use.
Keyword:Accounts Receivable Management Credit Evaluation System Aging Structure
目 录
1绪论 1
1.1企业应收账款管理的研究背景 1
1.2研究的意义与价值 1
1.3国内外研究现状综述 1
1.4本文的研究方法与思路 2
2应收账款管理的理论基础 2
2.1应收账款的基本概念 2
2.2应收账款的功能与作用 3
2.3应收账款管理的相关理论 3
2.4应收账款管理的影响因素 4
3应收账款管理存在的问题分析 4
3.1信用评估机制不完善 4
3.2账龄结构不合理现象 5
3.3催收管理效率低下 5
3.4内部控制制度缺失 6
4应收账款管理的对策建议 6
4.1构建科学信用评价体系 6
4.2优化账龄结构管理策略 7
4.3提升催收管理效能措施 7
4.4完善内部控制制度建设 8
结论 8
参考文献 10
致谢 11
