目 录 摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 应收账款管理概述................................................................................................31.1 应收账款含义和特点...................................................................................31.2 应收账款管理的含义...................................................................................31.3 应收账款质量评价方法...............................................................................31.4 应收账款管理的重要性...............................................................................42 沈阳景泰市政建设工程有限公司应收账款管理基本现状................................52.1 应收账款基本情况.......................................................................................52.2 应收账款事前管理.......................................................................................72.3 应收账款事中管理.......................................................................................82.4 应收账款事后管理.......................................................................................83 沈阳景泰市政建设工程有限公司应收账款管理存在的主要问题....................93.1 应收账款信用管理体系不完善...................................................................93.2 应收账款清收清欠不到位...........................................................................93.3 公司盲目赊销造成应收账拖欠.................................................................103.4 应收账款坏账核销制度不健全.................................................................104 完善沈阳景泰市政建设工程有限公司应收账款管理的对策..........................11...