1品木贸易公司应收账款管理的问题研究摘要随着我国加入WTO国际贸易组织，由消费者主导的买方市场进一步形成,这对企业来说,既是机遇又是挑战。企业为了提高其竞争力以及魅力，扩大市场份额，信用销售成为企业竞争的主要手段,与此同时，其"孪生姐妹"应收账款也成为企业发展的必然产物。而且随着市场经济的发展,应收账款也会随着企业的规模增大而增大。但如果应收账款的数额超过了企业的承受范围，就势必会影响到企业的长期健康发展，显然应收账款的管理工作不允许我们淡漠和轻视。本文从应收账款的概念以及管理的目标说起，以宁波品木公司为例，浅析了目前多数企业在应收账款管理中存在的不足包括内控机制不健全、管理意识薄弱、责任不明确、人员素质低、对账不到位，同时针对这些问题提出对策，希望对企业经营管理有所帮助。关键词：应收账款，管理，制造公司StudyonthereceivablesmanagementofningbopinmutradingcompanyAbstractAsChinajoinstheWTOinternationaltradeorganization,theconsumer-ledbuyermarketisfurtherformed,whichisbothanopportunityandachallengeforenterprises.Inordertoimprovetheircompetitivenessandcharm,andtoexpandmarketshare,creditsaleshavebecomethemainmeansofenterprisecompetition.Atthesametime,their"sisters"accountsreceivablehavebecomeaninevitableoutcomeofenterprisedevelopment.Andwiththedevelopmentofthemarketeconomy,accountsreceivablewillincreaseasthesizeofthecompanyincreases.However,iftheamountofaccountsreceivableexceedsthescopeoftheenterprise,itwillinevitablyaffectthelong-termhealthydevelopmentoftheenterprise.Obviously,themanagementofaccountsreceivabledoesnotallowustobeindifferentandcontemptuous.Thispaperstartsfromtheconceptofaccountsreceivableandthegoalofmanagement.TakingNingboPinmuCompanyasanexample,thispaperanalyzestheshortcomingsofmostenterprisesinthemanagementofaccountsreceivable,includingtheinternalcontrolmechanismisnotperfect,managementawarenessisweak,andresponsibilityItisnotclear,thequalityofpersonnelislow,andthereconciliationisnotinplace.Atthesametime,countermeasuresareproposedfortheseproblems,anditishopedthatitwillhelpthebusinessmanagement.Keywords:Accountsreceivable,management,manufacturingcompany目录一绪论........................................................................................................................1（一）课题背景及目的............................................................................................1（二）国内外研究状况............................................................................................21．国外研究现状............................................................................................22．国内研究现状............................................................................................2（三）课题研究方法................................................................................................3（四）论文构成及研究内容....................................................................................3二相关概念综述........................................................................................................5（一）应收账款的概念及特点................................................................................51．应收账款的概念........................................................................................52．应收账款的特点........................................................................................5（二）应收账款形成的原因....................................................................................6...
