淺談中小企業(yè)應(yīng)收賬款管理問(wèn)題的現(xiàn)狀和對(duì)策會(huì)計(jì)學(xué)_畢業(yè)論文正稿

1、wd專(zhuān)業(yè)整理學(xué)習(xí)資料整理分享目錄摘要：.................................................................................1關(guān)鍵詞：...............................................................................1Abstract：..........................

2、...................................................1KeyWds：............................................................................1一應(yīng)收賬款的概述.....................................................................2(一)應(yīng)收帳

3、款的定義.................................................................2（二）應(yīng)收賬款的功能...............................................................2二中小企業(yè)財(cái)務(wù)管理現(xiàn)狀...............................................................3三

4、中小企業(yè)應(yīng)收賬款形成的原因.........................................................3（一）外部因素.....................................................................4（二）內(nèi)部因素.................................................................

5、....4四應(yīng)收賬款對(duì)中小企業(yè)生產(chǎn)經(jīng)營(yíng)的潛在危害...............................................5（一）降低企業(yè)的資金使用效率.......................................................5（二）增加企業(yè)風(fēng)險(xiǎn)成本.............................................................5（三）加速

6、企業(yè)的現(xiàn)金流出...........................................................6（四）影響企業(yè)的營(yíng)業(yè)周期...........................................................6（五）增加企業(yè)的機(jī)會(huì)成本...........................................................6（六）影響企業(yè)的盈

7、利狀況...........................................................6五應(yīng)收賬款管理目標(biāo)以及實(shí)現(xiàn)此目標(biāo)的措施和對(duì)策.........................................7（一）應(yīng)收賬款管理的目標(biāo)...........................................................7（二）應(yīng)收賬款管理措施..........

8、...................................................71.應(yīng)收賬款的事前控制...........................................................72.應(yīng)收賬款的事中控制...........................................................93.應(yīng)收賬款的事后控制...............

9、............................................9六結(jié)論..............................................................................11參考文獻(xiàn)..............................................................................12wd專(zhuān)業(yè)整理學(xué)習(xí)

10、資料整理分享淺談中小企業(yè)應(yīng)收賬款管理問(wèn)題的現(xiàn)狀及對(duì)策淺談中小企業(yè)應(yīng)收賬款管理問(wèn)題的現(xiàn)狀及對(duì)策摘要：摘要：應(yīng)收賬款是企業(yè)流動(dòng)資金的重要組成部分，也是企業(yè)收入中不確定的部分。如果企業(yè)應(yīng)收賬款積累過(guò)大且不能及時(shí)收回就會(huì)影響資金的周轉(zhuǎn)和使用，會(huì)造成企業(yè)的現(xiàn)金流危機(jī)，尤其對(duì)于融資能力較弱的中小企業(yè)而言，應(yīng)收賬款能否及時(shí)收回更是企業(yè)生存和發(fā)展的關(guān)鍵。本文主要分析我國(guó)中小企業(yè)應(yīng)收賬款的現(xiàn)狀及問(wèn)題，并針對(duì)這些問(wèn)題給出相應(yīng)的解決措施。關(guān)鍵詞：關(guān)鍵詞：中小

11、企業(yè)應(yīng)收賬款財(cái)務(wù)管理Abstract：AccountsReceivableprovestheparamountcomponentinenterprises’liquidcapitaltheuncertaintyingredientinenterprise’SrevenueIfaccountsreceivablepresentsexcessiveaccumulationcouldnotwithdraw，thatwillinfluencef

12、und’Scirculationapplicationwillgiverisetoenterprise’Scurrencyflowcrisis，especiallyfmedium—sizedenterprise，whethertheaccountsreceivablecouldwithdrawturnsoutthecrucialfactaffectingitsexistencedevel—opmentTheessayanalyzedth