事业单位应收账款管理探讨_会计审计

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事业单位应收账款管理探讨(14500字)
摘  要：随着我国市场经济的迅速发展，我国事业单位的应收账款逐年增多，应收账款表现形式多样，占单位资产比重大，影响单位的资金管理。但事业单位对应收账款管理的重要性认识不足，对应收账款的管理逐渐弱化，应收账款关系着国有资产的安全，加强应收账款的管理有着重要的意义。文章分析了我国事业单位应收账款管理中存在的问题以及管理弱化的原因及危害，并针对管理中存在的问题提出一些建议。
关键词：事业单位；应收账款；管理弱化；管理建议

A study on the management of accounts receivable in Public Institutions
Abstract：Along with the rapid development of China's market economy, accounts receivable has gradually increasing over the recent years in public institutions. Accounts receivable plays an important role in the asset management of public institutions since it has different forms and constitutes a large part of the assets in institutions.  However, the importance of accounts receivable has not been fully realised in public institutions and the management of accounts receivable has been gradually weakening. Accounts receivable is closely assoicated with the safety of the State and enhancing the management of accounts receivable is therefore significant. This article analyses problems occured in the current management of accounts receivable in public institutions, reasons attributable to these problems and consequences, and then makes proposals to address the problems.

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Key words：public institutions；accounts receivable；management weakening；management measures