畢業(yè)論文-廣東上市公司應收賬款質(zhì)量管理問題研究——以廣東省45家上市公司為例

1、目錄1、引言、引言..................................................................................................................................12、應收賬款的功能與成本、應收賬款的功能與成本.........................................................

2、.........................................12.1應收賬款的功能....................................................22.2應收賬款的成本....................................................23、應收賬款質(zhì)量管理的內(nèi)涵、應收賬款質(zhì)量管理的內(nèi)涵……………………………………………………………………3

3、4、上市公司應收賬款現(xiàn)狀分析、上市公司應收賬款現(xiàn)狀分析..........................................................................................34.1應收賬款數(shù)額較大..................................................44.2應收賬款賬齡老化.............................

4、.....................64.3應收賬款壞賬準備計提不足..........................................74.4關(guān)聯(lián)方交易應收賬款比重較大........................................75、廣東省上市公司應收賬款巨額增加的原因分析、廣東省上市公司應收賬款巨額增加的原因分析........................................

5、..................75.1宏觀經(jīng)濟環(huán)境和行為背景及競爭態(tài)勢的影響............................85.2配股的沖動和扭虧的希望............................................85.3全球金融危機的影響................................................96、加強廣東省上市公司應收賬款質(zhì)量管理的對策、加強廣東省上市

6、公司應收賬款質(zhì)量管理的對策..........................................................96.1加強銷售、財務的監(jiān)管，控制應收賬款數(shù)額...........................106.2建立對賬審核制度，控制應收賬款賬齡...............................106.3加強對客戶和銷售人員的監(jiān)管，控制關(guān)聯(lián)方交易應收賬款比重...........126

7、.4科學進行公司信用及收款政策的確定.................................146.5嚴格公司收款政策的實施程序，做好應收賬款壞賬準備工作.............147、結(jié)論、結(jié)論....................................................................................................................

8、............1515參考文獻參考文獻..............................................................................................................................1616GuangdongProvinceofaccountsreceivableoflistedcompaniesqualitymanag

9、ementproblemresearchBusinessSchoolZhanjiangNmalUniversityZhanjiangGuangDongChina524048Abstract：Trigonometrydebtproblemisalwaystoperplexthedevelopmentofstateownedenterprisesoneoftheproblemsthebuyersmarketisfmedtheissueofr

10、eceivableZhangmoneyintosalesmanagementwkofthemostcommonmostdifficultproblems.Ononehtheenterprisesalesdepartmentindertocapturethemarketmaximizesalescontinuetogivecustomerslendingfminglargeraccountsreceivableontheotherhthe

11、financialsectfromthefinancialbenefitpointofviewrestrictionsonaccountsreceivableamounttheenterprisetodevelopthemarketmarketcompetitionwillsometimescauseadverseeffect.Howtocodinatethecontradictionrequiresenterprisestostren

12、gthenthemanagementofaccountsreceivable.IndertoanalyzethesituationromlyedfromtheGuangdongProvincein2010of15listedcompaniesdataastheresearchobjectinviewofitsfinancialinfmationinternalcontrolsituationtheaccountsreceivablesi

13、tuationanalysisfoundinGuangdongProvincelistedcompanyqualityofaccountsreceivablemanagementexistsfollowingquestionsanalysedareasonofferredcountermeasure.KeyKeywdswds:listedcompanyGuangdongProvinceaccountsreceivablequalitym