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1、保利地產(chǎn)應(yīng)收賬款管理存在的問(wèn)題及解決對(duì)策重慶工商大學(xué)派斯學(xué)院會(huì)計(jì)學(xué)院會(huì)計(jì)學(xué)2012級(jí)會(huì)本（7）班張戀指導(dǎo)教師：丁大軍摘要：改革開(kāi)放以來(lái)，我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)迅速發(fā)展，給企業(yè)帶來(lái)了良好的發(fā)展機(jī)遇，但同時(shí)也使得企業(yè)之間的競(jìng)爭(zhēng)越發(fā)激烈，為了擴(kuò)大營(yíng)銷，減少存貨，許多企業(yè)都選擇了賒銷的方式來(lái)增加產(chǎn)品銷量，然而這樣的銷售方式，就會(huì)使得企業(yè)產(chǎn)生大量的應(yīng)收賬款，而當(dāng)企業(yè)產(chǎn)生信任危機(jī)時(shí)，若是賬款不能及時(shí)收回，這對(duì)企業(yè)的資金周轉(zhuǎn)會(huì)產(chǎn)生極大的影響，甚至最終還會(huì)導(dǎo)致企業(yè)的落敗。應(yīng)收賬款是企業(yè)一項(xiàng)重要的流動(dòng)資產(chǎn)，應(yīng)收賬款管理在現(xiàn)代企業(yè)的發(fā)展中也占著至關(guān)
2、重要的位置，而且關(guān)系著企業(yè)的經(jīng)濟(jì)效益，因而為了更好的鞏固企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中的地位，要求現(xiàn)代企業(yè)在發(fā)展過(guò)程中必須采取相應(yīng)的措施來(lái)提高自身應(yīng)收賬款管理的水平，且由此解決應(yīng)收賬款管理中的問(wèn)題。保利地產(chǎn)股份有限公司作為一家大型的房地產(chǎn)公司，應(yīng)收賬款管理水平的好壞直接關(guān)系到公司的發(fā)展效益。本文以保利地產(chǎn)公司應(yīng)收賬款管理為研究?jī)?nèi)容，對(duì)應(yīng)收賬款的理論進(jìn)行一系列概述，闡述了保利地產(chǎn)應(yīng)收賬款管理的現(xiàn)狀，提出了公司應(yīng)收賬款管理存在的問(wèn)題，并列出了一些解決其應(yīng)收賬款管理問(wèn)題的解決措施。關(guān)鍵詞：Abstract:Sincethereformandope
3、ningup,therapiddevelopmentofChina'ssocialistmarketeconomy,totheenterprisebroughtgoodopportunitiesfordevelopment,butatthesametime,thecompetitionbetweenenterprisesbecomesmoreandmorefierce,inordertoexpandmarketing,reduceinventory,manyenterpriseschosethewaycredittoincre
4、asetheamountofproductssold.However,thiswayofsales,willenableenterprisestoproducealargeamountofaccountsreceivable,andwhentheenterpriseshaveacrisisofconfidence,ifreceivablescannotrecoverintime,thistotheenterprisefundsweeksofthetransferhaveagreatimpact,eveninthefinalwi
5、llbealeadingenterprisesofdefeat.Accountsreceivableistheenterpriseimportantcurrentassets,accountsreceivablemanagementinthedevelopmentofmodernenterprisesalsoaccountedforacrucialposition,andtherelationshipbetweentheeconomicefficiencyofenterprises,thustobettertoconsolid
6、ateitspositioninthemarketcompetition,modernenterprisesinthedevelopmentprocessmusttakecorrespondingmeasurestoimprovetheirlevelofthemanagementoftheaccountreceivable,andsoastosolvetheproblemsinthemanagementofaccountsreceivable..PolyRealEstateLimitedbyShareLtdasalargeRe
7、alEstateCompany,accountsreceivablemanagementlevelisdirectlyrelatedtothedevelopmentofthecompanybenefits.Inthispaper,PolyRealestatecompanyshouldbeaccountsreceivablemanagementastheresearchcontent,theoryofaccountsreceivableforaseriesofoverview,expoundedonthepolyrealesta
8、teshouldthestatusofaccountsreceivablemanagement,thecompanyshouldproblemsexistedinthemanagementoftheaccountreceivable,andlistssomesolutions
