1目录摘要.........................................................IAbstract....................................................II1 绪论........................................................11.1 选题背景与意义..........................................11.2 文献综述................................................21.3 研究内容、思路和方法....................................32 相关理论概述................................................52.1 应收账款的概念..........................................52.2 应收账款的形成原因......................................52.3 应收账款管理的内容及意义................................53 格力电器应收账款的管理现状分析.............................63.1 公司简介................................................63.2 格力电器应收账款现状....................................63.2.1 应收账款占流动资产比.................................63.2.2 应收账款占营业收入比.................................73.2.3 应收账款周转情况.....................................83.2.4 应收账款具体账龄情况.................................94 格力电器应收账款管理存在的问题与成因分析...................104.1 格力电器应收账款管理存在的问题.........................104.1.1 信用管理制度不够完善................................104.1.2 管理不到位，员工专业性缺乏..........................104.1.3 销售管理风险意识不强................................114.1.4 应收账款催收制度不合理..............................124.2 应收账款管理存在问题的成因分析.........................124.2.1 不科学的记账方式....................................124.2.2 缺乏较强的合同风险防范意识..........................134.2.3 执行人员理解力较差..................................1324.2.4 管理部门责任的冲突..................................135 格力电器应收账款管理问题的改进措施........................145.1 应收账款的事前控制.....................................145.1.1 成立专门的信管部门..................................145.1.2 加强员工的素质教育..................................145.2 应收账款...
