摘  要：应收账款主要是由于公司对外采用赊销方式产生的，是资产负债表的重要组成部分也是营运资金的重要组成部分，如果不对这类资产加以有效的管理必然会影响企业的生产经营活动。大量的事实案例表明，应收账款所带来的风险会危及一个企业的生命，其后果也是难以想象的。本文将以江苏阳光公司为例，首先对应收账款相关的理论进行了简单的概括，分析应收账款所带来的影响，其次分析该公司应收账款管理的现状，主要从财务指标、坏账损失、应收账款与营业收入增长速度、周转率、账龄等方面来分析，最后对江苏阳光的应收账款管理所存在的问题进行了分析，并提出应加强对交易方的信誉调查、制定合理的信用标准等来最终达到改善应收账款管理的目的。53978

毕业论文关键词：赊销，应收账款管理，江苏阳光

Abstract：Accounts receivable was primarily due to foreign companies using credit-produced, is an important part of the balance sheet is also an important part of working capital, if not to the effective management of such assets is bound to affect the production and operation activities. The fact that a large number of cases showed that the risk arising from receivables would endanger the life of an enterprise, its consequences are unimaginable. This article will Jiangsu Sunshine's case, the first of accounts receivable related to the theory of a simple summary of the impact analysis of trade receivables arising, followed by analysis of the status of the company's accounts receivable management, mainly from the financial indicators , bad debts, receivables and operating income growth rate, turnover rate, the aging analysis and other aspects, the last of Jiangsu Sunshine accounts receivable management analysis of the problems and proposed counterparties should be strengthened the credibility of the investigation, to develop a reasonable credit criteria to ultimately achieve the purpose of improving the management of accounts receivable.

Keywords：Credit sale, Receivables Management, Jiangsu Sunshine

目  录

1  引言 4

2  企业应收账款的概述 4

2.1  应收账款的含义 4

2.2  应收账款的确认 4

2.3  应收账款形成的原因 5

3  江苏阳光应收账款管理的现状分析 5

4  江苏阳光应收账款存在的问题 9

4.1  没有及时对应收账款的账龄进行分析 9

4.2  缺乏应收账款风险预防机制 9

4.3  企业的信用销售机制不健全 10

4.4  应收账款的催收机制不完善 10

4.5  对往来客户的收账政策过于放松 10

5  改善江苏阳光应收账款管理的建议 10

5.1  强化应收账款的账龄分析 11

5.2  加强应收账款风险的控制 11

5.3  完善应收账款管理体制 11

5.4  加强应收账款的催收机制 12

5.5  因交易方不同而分别管理 13

结论 14

参考文献 15

致谢