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目 录
内容摘要 ······················································································ 2
关键词 ························································································· 2
一、企业应收账款的概念 ································································ 3
二、企业应收账款产生的原因 ·························································· 3
（一）企业及产品竞争力不足 ·························································· 3
（二）企业忽视信用管理，缺乏风险防范意识 ····································· 3
（三）企业内部控制存在缺陷 ·························································· 3
三、应收账款问题对企业产生的危害 ················································· 4
（一）在赊销前存在的问题 ····························································· 4
（二）企业绩效模式问题 ································································ 4
（三）企业内部制度的不健全 ·························································· 4
（四）合同管理存在问题 ································································ 4
四、解决企业应收账款问题的对策 ···················································· 4
（一）提高产品竞争力 ···································································· 4
（二）做好资信调查，制定合理信用政策 ··········································· 5
（三）强化内部控制制度管理 ·························································· 5
五、结束语 ··················································································· 6
主要参考文献 ················································································ 7
致谢 ···························································································· 8
内 容 摘 要
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