湖南科技大学潇湘学院毕业设计（论文）题目盾安人工环境公司坏账损失问题研究作者学院潇湘学院专业财务管理学号指导教师二〇一四年六月五日--摘要在激烈的市场竞争中,企业为了获取竞争优势,除了依靠产品、价格、广告等手段之外,基本上都采用了以信用为基础的赊销这一营销手段。赊销的发展,在一定程度上扩大了企业的市场销售份额,也提高了企业的竞争力,但另一方面也形成了大量的应收账款。由于客户、市场等诸多方面的因素的存在,应收账款很容易形成坏账和呆账。一旦坏账和呆账过多,就会严重危及到企业的发展,甚至会引发破产。因此,研究企业坏账损失形成的原因对于降低企业应收账款风险,促进企业健康和可持续发展具有非常重要的意义。本文运用坏账损失的基本理论与方法,结合企业应收账款风险管理的实际情况,分析企业坏账损失的形成原因,并对企业加强应收账款风险管理，防止坏账损失过高影响企业经营运作提出建议。关键词：应收账款；坏账准备；坏账损失；账龄分析法AbstractInthefiercemarketcompetition,thecompanyInordertoobtaincompetitiveadvantage,Inadditiontorelyonmeanssuchasproduct,price,advertising,mostlyadoptedbycreditlineuponthebasisofthismarketingtool.Thedevelopmentofcredit,toacertainextent,expandedthemarketsalesofenterprises,andimprovethecompetitivenessoftheenterprises,butontheotherhandalsoformedalargenumberofaccountsreceivable.Duetothecustomer,theexistenceofmarketfactorsofmanyaspects,suchasaccountsreceivableiseasytoformbadloansandbaddebts.Oncetoomuchbadloansandbaddebts,itwillseriouslyendangerthedevelopmentofenterprise,andevenleadtobankruptcy.Underthisbackground,theresearchofenterpriseaccountsreceivableriskmanagementtoreduceenterpriseaccountsreceivablerisk,promotingthehealthyandsustainabledevelopmentofenterpriseshasveryimportantsignificance.Basedonthis,thepaperbyusingthebasictheoryandmethodofaccountsreceivableriskmanagement,combinedwiththeactualsituationofenterpriseaccountsreceivableriskmanagement,thispaperanalyzesthereasonsoftheformationofenterpriseaccountsreceivablerisk,andputforwardtheenterprisetostrengthenthemanagementofaccountsreceivableriskcountermeasuresandSuggestions.Keywords：Accountsreceivable；Provisionforbaddebt；Baddebtlosses；Aginganalysis湖南科技大学潇湘学院本科生毕业设计（论文）目录HYPERLINK\l"_Toc389675547"第一章前言6HYPERLINK\l"_Toc389675548"1.1研究背景与意义6HYPERLINK\l"_Toc389675549"1.2国内外研究现状7HYPERLINK\l"_Toc389675550"1.3研究内容和方法8HYPERLINK\l"_Toc389675551"第二章坏账损失相关理论概述10HYPERLINK\l"_Toc389675552"2.1坏账损失的概念10HYPERLINK\l"_Toc389675553"2.2坏账损失的确认10HYPERLINK\l"_Toc