江淮汽车公司往来款项分析
毕业论文关键词：往来账款；管理；内部控制；资金流
ABSTRACT
With the rapid development of market economy in our country, some enterprises began to use commercial credit for sales promotion to expand market share.However, the credit crisis has made inter-enterprise market mutual funds owed phenomenon intensified, leading to increased corporate current accounts.If the accounts receivable class will not recover in time, resulting in financial losses; deal with class with money is wrong, there is risk of payment.Therefore, strengthening the management of enterprises current accounts, can help companies reduce capital occupation and create a good internal environment, while accurate and efficient disclosure of current accounts can intuitively reflect the production and operation of enterprises, the development of enterprises for business managers and investors strategic decision to provide a reference, which can also improve cash flow and other enterprises have an importantrole.So I choose the enterprise current account analysis as the topic of my paper. The company through the analysis of the current account, we found some problems in its management, and puts forward some suggestions of development, help them better. At the same time as the related enterprises in the enterprise account management problems for reference.
Key words：current account；management；internal control；cash flow；
目 录
摘 要 I
ABSTRACT II
第一章 往来账款概述 1
1.1往来账款分析含义 1
1.2往来账款管理在企业经营管理中的重要地位 2
1.3当前往来账款管理面临的挑战 3
1.4加强往来账款管理应采取的策略 4
第二章 江淮汽车公司往来账款现状 6
2.1中国汽车行业发展现状 6
2.2江淮汽车公司概况 6
2.3安徽江淮汽车公司往来账款主要数据分析 7
第三章 江淮汽车公司往来账款中发现的问题 16
3.1企业未对往来账款进行有效监控和清理 16
3.2预收账款余额存在不真实性 16
3.3应收账款有虚增的可能性 16
3.4其他应收款确认困难 16
3.5企业自主研发产品能力不够 16
第四章 针对江淮汽车公司往来账款中存在问题的建议 17
4.1建立有效的催账制度 17
4.2重视其他应收款管理 17
4.3改进预收账款核算方法 17
4.4深化企业自主创新能力 17
结束语 18
致 谢 19
参考文献 20
附录A 21
第一章 往来账款概述
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