目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 应收账款管理概述................................................................................................31.1 应收账款的含义.........................................................................................31.2 应收账款的作用.........................................................................................31.3 应收账款管理的含义.................................................................................41.4 应收账款管理的目标.................................................................................42 青海邱剑嘉商贸有限公司应收账款管理的现状................................................62.1 应收账款基本情况分析.............................................................................62.2 应收账款事前控制情况.............................................................................72.3 应收账款事中控制情况.............................................................................72.4 应收账款事后控制情况.............................................................................83 青海邱剑嘉商贸有限公司应收账款管理中存在的问题....................................93.1 企业存在合同管理缺陷.............................................................................93.2 没有建立有效的风险管理体系.................................................................93.3 销售人员业绩考核不完善.........................................................................93.4 对应收账款管理缺乏有效的监督机制...................................................103.5 企业缺乏有效的催收机制......................................................................
