皮具服饰有限责任公司应收账款管理问题及对策研究内容摘要：随着市场经济的发展，商业信用的推行，企业应收账款数额普遍明显增多，应收账款的管理已经成为企业经营活动中日益至关重要的问题。企业应收账款管理一方面有利于扩大企业生产管理经营，另一方面也可能造成我国企业经营困难。本文分析了应收账款管理的含义，同时针对企业的应收账款的功能及形成原因入手，了解我国应收账款管理的现状及企业应收账款管理不善的弊端。探讨了如何改进应收账款的管理措施，建立信用保证体系，运用市场的手段和法律手段来加强应收账款的管理。从实践操作上来看，本文指出了如下思路来解决应收账款的问题，通过日常应收账款管理工作和建立完善的督查制度来进行有效管理，从而能够避免应收账款所出现的问题，推动企业整体发展。关键词：应收账款管理赊销信用保障回款ShanxiDusenleatherclothinglimitedliabilitycompanyShouldstudytheaccountsreceivablemanagementproblemsanCountermeasuresAbstract:withthedevelopmentofmarketeconomy,theimplementationofcommercialcredit,enterpriseaccountsreceivableamountisgenerallyincreased,themanagementofaccountsreceivablehasbecomeincreasinglycriticalissueinthebusinessactivitiesofenterprises.Theenterpriseshallhandtheaccountreceivablemanagementisconducivetotheexpansionoftheenterpriseproductionmanagement,ontheotherhand,mayalsobecausedbyChina'senterprisesfacedifficultiesintheirbusinessoperation.Thispaperanalyzestheaccountsreceivablemanagementofmeaning,atthesametimefortheaccountsreceivablefunctionandformationcausesoftheunderstandingofourcountryshouldpresentsituationandtheenterpriseaccountsreceivablemanagementshouldbethedrawbacksofaccountsreceivablemismanagement.Discussiononhowtoimprovethemanagementofaccountsreceivablemeasures,establishingthecreditguaranteesystem,tostrengthenthemanagementofaccountsreceivabletousemarketmeansandlegalmeans.Fromthepracticalpointofview,thispaperpointsoutthefollowingideastosolvetheproblemsofaccountsreceivable,throughdailyaccountsreceivablemanagementandestablishandimprovethesupervisionsystemtocarryontheeffectivemanagement,soastoavoidtheemergenceofaccountsreceivableshouldbetheproblem,promotetheoveralldevelopmentofenterprises.Keywords:accountsreceivablemanagement,creditguaranteepayment目录一、应收账款概述...........................................................................1（一）应收账款的基本理论......................................................1（二）应收账款的特点..............................................................11、等值性.............................................................................12、期限性.............................................................................23、可转换性.........................................................................24、风险性.............................................................................2二、我国企业应收账款的现状.........................................................2（一）应收账款比例过高，占用额度大..................................2（二）应收账款的回收存在很大的不确定性..........................3（三）我国应收账款法律的不完善..........................................3三、企业应收账款问题形成的原因.................................................3（一）企业外部原因..................................................................31、企业经营经营环境的影响.............................................32、竞争机制不健全和经营机制的缺陷.............................43、法律不完善.........................................
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