| 以下仅列出文章摘要、目录等部分内容，如需获取完整论文资料，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 桃李面包股份有限公司应收账款管理优化研究 摘 要 随着我国经济发展进入转型期，很多企业为了扩大产品销量，提高市场占有率，通常基于企业的信誉和品牌来进行赊销产品或者是服务，这样就导致了应收账款的存在。从某种意义上来讲，应收账款在很大程度上推动了企业的快速扩张和产品市场占有率的提高。但是从另一个角度来讲，这也对企业对应收账款的管理提出了很高的要求，如果企业应对不力，就有可能造成严重后果，甚至会危及企业的发展。企业要想可持续发展，必须要科学合理的应用赊销政策，通过重视应收账款的风险管理能够取得良好的管理效果，控制应收账款各项风险。 基于这一背景，本文以桃李面包股份有限公司为例，对公司应收账款管理问题进行研究，期望对公司在完善应收账款管理方面提供参考和借鉴。首先，分析了研究的背景与意义，其次介绍了应收账款相关理论，随后分析了桃李面包公司应收账款的相关现状，接着探讨了企业应收账款管理中存在的问题，最后提出了相应的解决对策。 关键词：中小企业；应收账款；信用管理 Study on the Optimal Management of Peach Plum Bread Accounts Receivable Abstract With China's economic development entering the transition period,in order to expand product sales and improve market share,many enterprises usually sell products or services on credit based on their reputation and brand, which leads to the existence of accounts receivable. In a sense, accounts receivable promote the rapid expansionof enterprises and the increase of market share of products. But from another point of view,it also puts forward high requirements for the management of accounts receivable. If the enterprise fails to respond effectively,it may cause serious consequences and even endanger the development of the enterprise. In order to achieve sustainable development,enterprises must apply credit policy scientifically and reasonably. By paying attention to the risk management of accounts receivable,good management effect can be achieved and various risks of accounts receivable can be controlled. Based on this background,this paper takes Taoli bread company as an example to study the management of accounts receivable, hoping to provide reference for the company in improving the management of accounts receivable. Firstly, it analyzes the background and significance of the research,then introduces the relevant theories of accounts receivable,then analyzes the current situation of accounts receivable ofTaoli bread company, then discusses the problems existing in the management of accounts receivable, and finally puts forward the corresponding countermeasures. Key words: small and medium-sized enterprises； accounts receivable； credit management |
