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伴随着市场经济的到来，公司中的应收账款数量也越来越大。由此可以看出，应收账款在我国公司中的实际应用已经日益重要，也受到了社会各界人士的广泛关注。然而随着应收账款数量的日益加大，问题也随之产生，如何合理的运用应收账款，增加公司的流动性资产，实现公司效益最大化已经成为影响我国公司健康稳步发展的重要问题。因此，对于我国汽车租赁公司应收账款应用问题的研究具有重要的意义。
本文包括五个部分。第一部分论述了选题的研究背景与研究意义，分析了我国企业中应收账款应用问题的现状。第二部分阐述了应收账款问题的基础理论，描述应收账款的概念、特点、在企业应用过程中的现实意义和应收账款的基本程序与操作方法。第三部分根据鹰潭华美汽车租赁公司中应收账款的实际问题进行分析，得出公司自身存在的问题以及产生这些问题的原因。第四部分针对公司中的实际问题提出了具体建议。第五部分对全文进行了概括性总结。
关键词 应收账款 问题 建
Small car rental company accounts receivable research problems
——To YingTan colorful rental company as an example
Abstract
With the arrival of the market economy, the company accounts receivable amount also more and more big. Can see from this, accounts receivable in our company has increasingly important in the practical application, was also the social people from all walks of attention. However, with the growing number of accounts receivable and the problem will rise, and how to reasonable use of accounts receivable, increase the company’s current assets, to achieve the company benefit maximization affecting our country has become the healthy and steady development of the important problem. Therefore, for our country the car rental company accounts receivable application research has the vital significance.
This paper includes five parts. The first part of the topics discussed the background and study research significance, analysis of our enterprise of the present situation of the application account receivable. The second part describes the basic theory of accounts receivable, description of the account receivable the concept, the characteristic, the enterprise application process in the practical significance and accounts receivable the basic procedure and operating methods. The third part according to YingTan colorful rental company in the actual problems of accounts receivable for analysis, that company own problems and causes of the problems. The fourth part against the company and the practical problems and puts forward concrete Suggestions. The fifth part of the full text preliminary summary.
Key words: Accounts receivable ，questions ，Suggestions
目 录
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