目 录摘 要............................................................................................................IAbstract.............................................................................................................II引 言.............................................................................................................11 应收账款管理的含义及重要性....................................................................31.1 应收账款管理的含义和作用.............................................................31.2 应收账款管理方法.............................................................................31.3 应收账款管理的重要性.....................................................................42 攀枝花市义升贸易有限公司应收账款管理基本现状................................52.1 公司应收账款基本情况.....................................................................52.2 应收账款事前管理现状.....................................................................72.3 应收账款事中管理现状.....................................................................72.4 应收账款事后管理现状.....................................................................73 攀枝花市义升贸易有限公司应收账款管理存在的问题及原因................83.1 赊销条件审核落实程度不够.............................................................83.2 应收账款账龄过长.............................................................................83.3 应收账款催收强度较弱.....................................................................83.4 应收账款业绩考核制度不完善.........................................................94 攀枝花市义升贸易有限公司应收账款管理的对策建议..........................104.1 严格赊销审批，加强管理...............................................................104.2 加强应收账款账龄分析...................................................................104.3 完善应收账款催收机制...................................................................
