论应收账款对企业的财务影响及其对策探讨毕业论文.pdf

论应收账款对企业的财务影响及其对策探讨本 科 生 毕业 论 文论应收账款对企业的财务影响及其对策探讨教学单位 管理学院姓名 李玲娜学号 20113014052年级 2011级专业 财务管理指导教师 刘秀兰职称 教授2015年 3 月 22 日论应收账款对企业的财务影响及其对策探讨摘 要随着市场经济的不断发展和完善，企业作为主要的市场主体在良好的市场环境下稳定健康运行，企业通过各种合法的方式手段实现自我利润，现销和赊销都成为重要的方法，由于赊销的产生，应收账款也随之发生，因此对应收账款的分析和研究对企业的发展和运行具有重要的借鉴作用，加强管理，也成为企业当前关键任务应收账款是企业卖出货物或供给劳务后向接受方应该收取的款项是影响企业利润的重要资产项目应收账款如果确定无法收回就会给企业带来坏账损失本文先从对应收账款的基本认识入手，找出应收账款产生的原因，提出应收帐款对企业的影响，并通过分录举例和案例数据分析来具体量化说明对利润的影响，最后提出加强对应收账款管理的对策关键字：应收账款；利润；坏账；财务风险论应收账款对企业的财务影响及其对策探讨AbstractWith the continuous development and improvement of market economy,enterprises as the main market main body in a good stable and healthyoperation under the market environment, enterprises through various legalmeans to achieve profit, now the pin and credit have become the importantmethod, as a result of the credit, accounts receivable has happened, so theanalysis and study of accounts receivable to enterprise's development andhas important reference value to the operation, strengthen management,alsobecome thecurrent keytask.Accounts receivable is the enterprise tothe receiving party after selling goods or supply services should becharged.Is one of the important assets project affect corporate profits.If notsurecan takebacktheaccountreceivablewillbringbaddebtsandorloss.This paper first starts with the basic understanding of accounts receivable,find out the causes of accounts receivable, accounts receivable impact onenterprise is put forward, this paper and through the entries, for example,data and case analysis to quantify the impact on the profit, finally putforward their views and make seven countermeasures to strengthen themanagement of accounts receivable.The full text summarized into fourparts,eachpartisdivided intoseveral small pointtoelaborate.论应收账款对企业的财务影响及其对策探讨目录1.选题背景与意义............................................................................................................11.1选题背景.............................................................................................................11.2选题目的及意义.................................................................................................11.3主要研究内容.....................................................................................................11.4研究基本方法和思路.........................................................................................22.应收账款的产生的原因及其会计处理........................................................................32.1应收账款的基本知识.........................................................................................32.2应收账款产生的原因.........................................................................................53.应收账款对企业的财务影响分析................................................................................73.1加大金融和商业风险.........................................................................................73.2误导用户分析财务报表.....................................................................................73.3弱化主营业务利润率的分析价值.....................................................................83.4削弱了每股收益的作用.....................................................................................83.5夸大了企业的所有者权益.................................................................................93.6成为企业操纵利润的有效途径.........................................................................94.应收账款影响企业利润的有关案例..........................................................................104.1应收账款影响利润的具体量化分析...............................................................104.2四川长虹电器股份有限公司案例分析...........................................................135.加强应收账款管理的对策..........................................................................................165.1注重财务指标和报表的分析...........................................................................165.2建立相应的规章制度.......................................................................................175.3提高客户信用调查力度...................................................................................175.4设置应收账款明细账.......................................................................................185.5准确完整披露利润信息...................................................................................185.6提高应收账款财务风险转移能力..................................................................195.7加强对坏账的核算和管理...............................................................................19结束语.............................................................................................................................20参考文献.........................................................................................................................21致谢.................................................................................................................................22论应收账款对企业的财务影响及其对策探讨11.选题背景与意义1.1选题背景应收账款是企业的一项重要资产，对企业的债权债务方面、现金流通情况、商业信用、利润以及企业的长远健康稳定发展具有重大意义。

现今社会，商业行为中赊销是很普遍的行为，随之应收账款在账面上出现的频率越来越高，如何处理好应收账款这一项目令公司以及财务资料的使用者颇为重视因此，关于应收账款的研究，专家学者、业内业外、媒体公众都有所参与，发表出版的学术论文数不胜数在此背景下，为了更加深入认识关于应收账款对企业利润的影响[1]，可以形成自我认识，所以选此题目。