应收账款的成因及控制
结 论
本文主要介绍了公司应收账款的现状，以及应收账款对公司经营产生的影响，分析归纳出目前公司应收账款管理中存在的问题，并针对存在的问题进行了成因分析；通过对应收账款管理现状存在问题、产生原因的研究，为公司存在的应收账款管理问题提出了新的改进意见和建议。
由于本人考虑问题的深度和时间有限，行文或多或少的存在欠缺和不足之处，研究方面也存在一些局限性。在针对公司的应收账款管理部分，仅止于改进及加强应收账款管理的对策建议，而针对企业需要的应收账款的融资方法未作更多探讨。文中尚有很多未能详尽研究及解决的问题，希望日后能再有机会进一步继续研究和探讨。
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应收账款的成因及控制
参考文献
[1] 王治有．浅议企业应收账款管理．矿山机械．2006，（10）：27～30
[2] 杨子谦．加强企业应收账款管理的几点认识．交通财会．2006，（7）：28～31 [3] 刘玉红．浅谈企业应收账款管理措施．法制与社会．2007，（1）：10～13
[4] 陈春耀．加强应收账款的管理，不断提升企业竞争力．调查研究．2007，（8）：7～9 [5] 姚 臻．对现代企业应收账款管理的思考．北方经贸．2007，（6）：16～19 [6] 李 琳．加强企业应收账款的管理．发展研究．2006，（12）：11～13 [7] 向 明. 加强应收账款管理力度．长江航运报．2006，（8）：15～17
[8] 杨春梅．应收账款的风险分析及其防范措施．四川会计．2006,（6）：23～26 [9] 易青峰．加强应收账款管理之我见．山西政报．2007，（8）：24～26
[10] 郭建伟．浅谈企业如何做好应收账款的清欠工作．交通财会．2006，（10）：20～23 [11] 任晓梅．应收账款管理的内部控制．经销商．2006，（9）：37～39
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应收账款的成因及控制
致 谢
本文从拟定题目到定稿，历时数月。在本论文完成之际，首先要向我的指导老师**老师致以诚挚的谢意。在论文的写作过程中，老师给了我许许多多的帮助和关怀。在老师的细心指导下，我不仅学到了很多的专业知识，同时又温习了一遍学过的知识。对老师学识渊博、治学严谨，工作时的积极热情、认真负责的态度，给我留下了深刻的印象，也使我受益非浅。在此我向老师表示衷心的感谢和深深的敬意。
同时，我要感谢我们学院给我们授课的各位老师，正是由于他们的传道、授业、解惑，让我学到了专业知识，并从他们身上学到了如何求知治学、如何为人处事。
最后，我也要感谢我的母校*******大学，是她提供了良好的学习环境和生活环境，让我的大学生活丰富多姿，为我的人生留下精彩的一笔。
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应收账款的成因及控制
Appendix
On strengthening the management of accounts receivable
Accounts receivable management objectives.For a corporate speaking, the existence of accounts receivable and sales of itself is a continuum, enterprises, to help it to promote sales, and expand sales and enhance competitiveness, but also hope to avoid accounts receivable To the presence of the corporate cash flow difficulties, bad debt losses, and other defects. How to deal with and resolve this confrontation is the issue of reunification, accounts receivable management business is the goal.
Accounts receivable management objective is to develop a scientific and rational accounts receivable credit policy and credit policy in which the increase in sales and profitability is expected to adopt this policy to take a balance between the costs. Only when the increase in sales profits over the use of this policy by the increased costs, to implement and the implementation of the use of such credit policy. At the same time, accounts receivable management companies also include the future sales prospects and market conditions and the forecast judgement, and accounts receivable security of the investigation. If businesses are good prospects for sales, accounts receivable safe and can be further relaxation of its receivables credit policy, expand credit volume, access to greater profits, on the contrary, it should be strictly corresponding its credit policies, or different level of customer credit To make proper adjustments to ensure that enterprises get the most income, and the possible losses to a minimum point.
Enterprise accounts receivable management focus is based on the actual operation of the client's credibility and to formulate a reasonable business credit policy, which is the financial management of enterprises an important component of the enterprise is to achieve accounts receivable management purposes The formulation of policy must be reasonable strategy.
Company accounts receivable solutions to problems
Accounts receivable management work to do, and should first establish a complete accounts receivable management system. Credit accounts receivable management policy is the main component of the system, including credit standards, credit terms and billing the
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应收账款的成因及控制
three policy areas. Credit standards are companies agreed to provide commercial credit by the basic requirements. Usually the expected loss rate of bad debts as a Criterion. If the enterprises more stringent credit standards, only the credibility of good, bad debts low rate of loss of customers to give credit, reduce bad debts will be lost, reducing the opportunity cost of accounts receivable, but it may not be conducive to expanding sales and even Sales reduced the contrary, if the credit standards contributions, although it will increase sales, but a corresponding increase in bad debts and loss of the opportunity costs of accounts receivable. Credit terms refer to require users to pay for credit payment terms, including credit period, the discount period and cash discounts. Credit for the enterprise user requirements for the longest time payment, discount period is required for the users can enjoy discounts of payment in cash, cash rebate is solid in advance of the user is given the concession. Compared to provide preferential credit terms can increase sales, but will also have opportunity costs of accounts receivable, the cost of bad debts, cash discounts costs an additional burden. Billing policy is that credit terms have been violated, the enterprises to adopt the billing strategy. If companies adopt a more active policy of billing, accounts receivable may reduce costs and reduce bad debts losses, but to increase billing costs. If a more passive policy of billing, accounts receivable may increase costs and increase bad debts losses, but will reduce the cost of billing. In the development of billing policies, should be weighed against the cost and increase the collection of accounts receivable to reduce the opportunity cost of bad debts and losses of between gains and losses. The credit policy should be reasonable to credit standards and credit terms, billing policies combine to consider a comprehensive change on the three sales, the opportunity cost of accounts receivable, bad debts and the cost of billing the cost impact.
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