企业应收账款的管理.doc

企业应收账款的管理
摘要
应收账款作为企业流动资产相当重要的组成部分，其管理工作的好坏，对企业生产经营活动有着直接的影响。为加速资金回笼，保证企业有足够的流动资金供应，促进企业生产经营的正常运行，企业必须要加强对应收账款的管理。
本文主要叙述了应收账款在企业生产经营活动中的作用及应收账款的几个特点，并从市场竞争、赊销手续、内部控制以及销售监管四个方面进行应收账款的成因分析，指出导致企业应收账款现状的主要原因以及应收账款管理的目标，并且提出制定合理有效的信用政策、加强企业内部控制、转让应收账款三个具体措施。制定合理有效的信用政策包括信用标准、信用条件和综合性信用政策三部分；加强内部控制即做好日常管理工作，主要通过编制应收账款账龄分析表，一方面了解客户付款情况，一方面结合财务及责任管理制度进行相应的处理，采取合理的方法及时有效地收回账款。最后，也可以将应收账款进行转让，以融通资金，满足生产的需要。
[关键词]： 应收账款   经营周期  信用政策  内部控制 
 
The management of the enterprise’s account receivable
 
Abstract
The account receivable is regarded as the component with quite important current assets of enterprises, the quality of its management, is having direct influence on enterprises production and operating activities. Withdraw from circulation in order to accelerate the fund, guarantee enterprises have enough circulating fund supply, promoting the normal running of enterprises production and management, enterprises must strengthen the control over account receivable .
   This text has narrated several characteristics of the account receivable mainly, and from market competition, sell on credit formality , inside control and is it supervise four respect carry on origin cause of formation of account receivable analyze to sell, is it cause enterprise main reason and goal , account receivable of management , account receivable of current situation to point out, and put forward and