施工企業(yè)應(yīng)收賬款的成因及對策-畢業(yè)論文

1、畢業(yè)論文題目：題目：施工企業(yè)應(yīng)收賬款的成因及對策施工企業(yè)應(yīng)收賬款的成因及對策專業(yè)：會計(jì)與審計(jì)會計(jì)與審計(jì)班級：學(xué)號：姓名：指導(dǎo)老師指導(dǎo)老師：起止日期起止日期：II目錄第1章施工企業(yè)概述.....................................................11.1施工企業(yè)的含義及會計(jì)科目的劃分..................................11.2施工企業(yè)風(fēng)險(xiǎn)的定義..........

2、....................................11.2.1施工企業(yè)風(fēng)險(xiǎn)的傳統(tǒng)定義.....................................11.2.2影響施工企業(yè)目標(biāo)實(shí)現(xiàn)的不確定性因素.........................11.3施工企業(yè)風(fēng)險(xiǎn)的種類..............................................21.4施工企業(yè)風(fēng)險(xiǎn)的定義..........

3、....................................21.4.1市場競爭更加激烈的定單風(fēng)險(xiǎn).................................31.4.2長期墊資的財(cái)務(wù)風(fēng)險(xiǎn).........................................41.4.3股東的收益風(fēng)險(xiǎn).............................................5第2章應(yīng)收賬款概述........

4、...........................................62.1應(yīng)收賬款的含義及作用............................................62.2應(yīng)收賬款管理不善的弊端..........................................62.2.1產(chǎn)生原因...................................................6

5、2.2.2應(yīng)收賬款管理不善導(dǎo)致的弊端主要有以下四個(gè)方面...............72.2.3降低了企業(yè)的資金使用率.....................................72.3施工企業(yè)應(yīng)收賬款形成的原因......................................72.4施工企業(yè)應(yīng)收賬款的現(xiàn)狀分析......................................82.4.1應(yīng)收賬款增加了企

6、業(yè)資金的機(jī)會成本...........................82.5加強(qiáng)應(yīng)收賬款管理的對策..........................................92.5.1源頭控制，壓縮應(yīng)收賬款發(fā)生的額度與頻率.....................92.5.2加大應(yīng)收賬款催收力度.......................................9第3章解決方法...................

7、....................................11第4章結(jié)論與建議......................................................13致謝.................................................................14參考文獻(xiàn).............................................