b东莞出口企业应收账款问题的探讨 开题报告

毕业论文开题报告题目东莞出口企业应收账款问题的探讨学生姓名学号专业班级指导教师2009年02月25日开题报告填写要求1开题报告作为毕业设计（论文）委员会对学生答辩资格审查的依据材料之一。此报告应在指导教师指导下，由学生在毕业设计（论文）工作前期内完成，经指导教师签署意见审查后生效。2开题报告内容必须用黑墨水笔工整书写，或按统一设计的电子文档标准格式打印教务处网页，禁止打印在其它纸上后剪贴，完成后应及时交给指导教师签署意见。3学生查阅资料的参考文献应在3篇及以上（不包括辞典、手册），开题报告的字数要在1000字以上。4有关年G7388G7097G12573G7097期的G3647写，应G5415按G10043G3281标G42G37G18G55G3G26G23G19G27G252G28G23G457数据G1815G2656交G6454格式、G1461G5699交G6454、G7097期G2656时G19400G15932G12046G8873G458G16280G4462的要G8726，一G5471用G19475G6301G1283数字书写。G3926G256G21G19G19G25年G26G7388G21G24G7097G257或G256G21G19G19G25G16G19G26G16G21G24G257。1G7424G16850题的G11752G12362意G1053随着市场经济的发展,应收账款作为一种信用和促销手段,它是企业流动资产的重要组成部分,其流动性强弱直接影响企业的资金周转和经营业绩。如果不对应收账款的增长进行有效控制,会增加企业的坏账损失,对于出口企业来说，出口坏账更是其的噩梦。从2008年开始，越来越多的出口企业深陷这场噩梦中，其导火线是2007年下半年爆发的美国次贷危机，但究其根源是企业内部管理出现了问题，因此，应收账款是否有效管理成了出口企业关心的一大问题。应收账款是指企业因赊销产品、商品或提供劳G2165G13792应G2533G17153G17147G2345G1313或接G2475劳G2165G2345G1313收G2474的款G20045。G1055G6164G1209产G10995应收账款，G19512了销G2818G994收款G1055G19400的G7114G19400性G5058G5334G1209G3818，更多的是因为企业G1055G19400的商业G12466G1117G6164G5353G17227的。应收账款是企业流动资产的重要组成部分。其流动性强弱直接影响企业的资金周转和经营业绩。G11458G2081，G6117国越来越多的企业G17220出国G19388G2454G994国G19481市场G12466G1117。但G994此G2528G7114，G3324G11468G5415一部分出口G3423企业中，账款G6314G8436问题一直是G3268G6212G6117国出口G3423企业发展的一大G20049G11163。G3324现G3324这G1022经济大G10627G3671下，作为出口大G3490市的G1008G14706来说，应收账款的G4396G3324G13485企业G5114来了G5468大的G20130G19517。部分中G4579企业G11013于应收账款的G6980G20081G8616G17751大，G18039G1052G1194G6164G4396G3324的坏账G1946G3803G1075G11468应的增加。于是，如G1321管G3921、用G3921和G11436G8975应收账款，G1209加强资金G4445G1852，提G20652资金G1363用效G10587，G19462G14551经营G20130G19517，G5062成为企业不G4493G5585G16282的重要G16850题。G7424G7003G4613G1008G14706的现G10378进行分G7524，G5194从G13864G14550G1856G2508成G2163G6925G2904应收账款问题的G7708G1375出发，进一G8505分G7524出口企业应收账款G4396G3324的问题G2462成因进行G6518G16764，G7380G2530G19036对G4396G3324的问题提出对G12586。2G7424G16850题的G3534G7424内容G7424G7003G3324分G7524G1008G14706出口企业应收账款现G10378的G3534G11796G990，进一G8505分G7524了G1008G14706出口企业应收账款G4396G3324的问题、成因G2462影响，G9994G2530G4613G1008G14706G13864G14550G1856G2508成G2163G6925G2904应收账款的G1375G4388G2462G1008G14706G13491G16757G4628和G1008G14706G3818经G17164G4628的G6980G6466为G6915G6357G16789G6466，G7380G2530为G1008G14706G10990G14279G6984G1022国内出口企业G3324G7422来更G3921G3332管理应收账款这一G3371提出如G726出口信用保G19517、国G19481保理、加强内部信用企业管理等对G12586来降低海G3818应收账款的G20130G19517。3G7424G16850题的G18337G9869G2656G19602G9869重点G726对G1008G14706出口企业应收账款问题现G10378的分G7524，提出解决应收账款问题的对G12586首先，G7424G16850题的着眼点是从应收账款的重要性G5353出G1008G14706出口企业应收账款管理的现G10378，G9994G2530分G7524G4396G3324的问题，了解应收账款管理G2904G6164G5114来的影响。其次，G19036对G1008G14706出口企业应收账款问题的G6518G16764G2462对G12586提出是G7424G16850题G7380有实践意义的内G4493，可G1209对企业今G2530妥G2904管理应收账款有积极的指导意义；G7380G2530，解决对G12586的提出是G7424G16850题的重中G1055重，其中G6117认为G3324这些点中，G7380重要的是企业自身建立信用管理制度，加强对客户信用的监督G1209G2462学会转嫁G20130G19517，对于大部分中G4579出口企业来说，采用出口信用保G19517，国G19481保理，更能预G19462海G3818G8436款。难点G726对G1008G14706出口企业应收账款问题的调查分G7524。大部分的出口企业负责人都不愿意透露该企业G10995产G2462出口，G6164产G10995的应收账款占资产的G8616G1375情况。G3324不能G2474得G11468关企业财G2165报表的情况下，只能G4613G13864G14550G1856G2508的G7708G1375粗略说明，G7424G7003收集的其G1194G1008G14706出口企业的应收账款的大致内G4493只能通过期刊、报纸、网络等获得。4论文G6564G134461G5353言2G1008G14706出口企业应收账款的发展G10378况3G1008G14706出口企业应收账款G4396G3324的问题、成因G2462影响31G5415G2081应收账款管理中G4396G3324的问题311企业经营者片面追求G20652收、G20652利润312企业内部信用管理制度G4396G3324问题313应收账款的催收方法程序不G5415314企业出口信用保G19517意识薄弱32出口企业应收账款问题的成因321出口产品结构G2345一且市场G12466G1117激烈322产品质量纠纷问题323内部会G16757控制不力324信用管理机制和应收账款信用政G12586不健G185233应收账款管理不G2904G13485企业G5114来的影响331影响了企业短期偿债能力332加速了企业现金流出，降低了企业的资金是用效G10587333死账、呆账增多334导致企业利润虚增335影响了企业的营业周期4G1008G14706出口中G4579企业加强应收账款管理的G7708G1375分G752441企业简介42运用分G75245G1008G14706出口企业应对应收账款问题的对G12586分G752451加强企业的综合G12466G1117能力52思想G990加强认识，重G16282G2462G7114G17220出应收账款管理误区53加强内部控制，强化财G2165控制和坏账核销531加强出口信用保G19517G20081度的综合管理532严格按会G16757制度办事，G2462G7114处理呆坏账54转嫁出口信用G20130G19517541进行出口信用保G19517，建立债权保G19568机制542G1817分利用国G19481保理55G5529G20047建立企业内部G10432立的信用管理部G19388G25G5647结致G177785参考文献A1A0A2A5A3A4A8A9A6A7A10A11A12A13A14A15A16A17A18A19A20A21A22A23A24A1A25A2A8A28A26A27A29A32A30A31A31A33A36A34A0A31A38A1A30A2A39A35A37A8A12A40A41A42A43A44A45A46A47A48A49A50A51A1A52A2A8A55A11A53A54A56A57A58A32A30A31A31A30A61A33A62A1A63A2A64A65A8A56A59A7A10A60A66A67A68A15A16A17A18A43A44A1A25A2A8A71A28A40A32A30A31A31A69A36A34A31A73A38A1A74A2A75A70A8A56A59A72A7A10A15A16A17A18A45A46A19A76A77A47A23A24A1A25A2A8A80A78A79A81A8A30A31A31A73A36A34A31A74A38A1A84A2A85A82A83A88A89A86A87A90A91A6A7A10A41A42A45A46A76A77A92A93A94A1A25A2A88A80A78A92A95A8A30A31A31A84A36A34A31A84A38A1A33A2A98A96A97A88A101A99A7A10A15A16A17A18A45A46A19A100A102A47A23A24A1A25A2A88A80A78A92A95A88A103A104A104A105A106A105A107A108A109A110A111A112A113A114A115A116A117A118A119A120A116A117A121A122A123A124A119A125A126A127A124A128A129A115A130A131A132A125A133A134A115A103A104A104A135A136A137A138A139A109A135A111A140A141A115A142A115A143A144A115A121A122A145A146A147A148A149A146A150A147A151A152A109A153A111A115A154A130A155A156A157A158A116A159A160A115A103A104A104A138A136A110A161A109A162A111A109A163A111A164A165A115A166A115A167A168A169A115A149A1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