摘 要：随着市场经济体制以及我国经济体制改革的日益完善，企业为了扩大销售、扩大产品市场占有率、开拓市场，会采取信贷投放等分期付款计划和信贷销售策略吸收投资。本文通过采用应收账款规模分析法，应收账款周转率分析法以及应收账款账龄分析法对金辉公司的应收账款进行了研究。发现金辉公司在销售过程中，为促进销售，增加营业收入，致使应收账款激增，流动资产减少，周转率低，周转天数长，款项回收慢。希望通过本文的研究，能够使金辉公司加强对应收账款的管理，在赊销的同时严格控制应收账款的质量和数量，从而达到增加企业利润的目的，使企业的利润值达到最大化。90664

毕业论文关键词：赊销,逾期账款,信用交易,内部控制

Abstract:As the market economic system and the reform of economic system in our country is increasingly perfect, enterprise in order to expand sales, expand product market share, expand the market, will take the instalment payment method and credit lines to absorb investment strategy and other credit transactions。 The use of credit is very important to the enterprise itself。In this paper, by using the method of account receivable scale, accounts receivable turnover ratio analysis and account receivable aging analysis of jinhui company's accounts receivable is studied。Found jinhui companies in the sales process, to promote sales, increase revenue, the accounts receivable, reduce the current asset, and the turnover rate is low, turnover days long, collecting payment。Hope that through this article research, can make the company strengthen the management of accounts receivable, jinhui in credit at the same time, strictly control the quality and quantity of accounts receivable, so as to achieve the aim of increasing profits, make the enterprise value maximize profits。

Keywords:Credit, delinquent accounts, credit transactions, internal controls

目  录

1引言 4

1。1研究背景 4

1。2研究意义 4

1。3文献综述 4

2应收账款管理的理论概述 5

2。1应收账款的含义 5

2。2应收账款管理的概念 5

2。3应收账款管理的必要性 6

3金辉公司应收账款管理现状 6

3。1金辉公司的基本情况 6

3。2金辉公司的应收账款现状 6

3。2。1应收账款规模分析 6

3。2。2应收账款周转率分析 8

3。2。3应收账款账龄分析 9

4应收账款管理存在的问题 10

4。1应收账款入账方法的不一致 10

4。2销售与收款的时间差处理不当 10

4。3赊销内部控制制度不够完善 11

4。4 相关的责任人员的工作不到位 11

5 应收账款管理问题的解决对策 12

5。1 建立和完善应收账款管理制度 12

5。2设立专门的应收账款管理部门 12

5。3 加强对应收账款地日常管理 12

5。4 建立严格的内部监督制度