关于企业应收账款管理的研究

摘要：随着经济的全球化，赊销已经成为企业吸引客户拓展市场的一种必不可少的手段，即企业给予客户一定期限的还款时间，减轻客户的现金流压力。伴随着赊销现象的大量涌现，客户的信用问题也逐步的表露了出来。企业为了账面利润的增加，也承担了不少应收账款难以回收，最终变成呆账坏账，损害企业利益的风险。

本文第一章将介绍应收账款的概念，阐述当前国内外学者对于应收账款管理的研究现状。第二章简要介绍我国当前应收账款管理现状以及存在的问题。第三章从信用管理的角度出发，建议企业建立信用管理体系，减少企业在赊销中产生的风险。针对前文提出的责任分配不合理给出了意见。也为之后的收款工作、坏账计提方式提出了相关建议。随后阐述了应收账款融资的必要性，介绍了几种应收账款的融资方式。第四章主要介绍美的集团的应收账款管理现状，为之前的理论提供了翔实的实证基础。

关键词：应收账款；信用管理；应收账款融资；保理业务

Research on Enterprise Accounts Receivable Management

Abstract: With the globalization of economy, credit sales have become an indispensable means for companies to attract customers to expand their markets, that is, enterprises give customers a certain period of repayment time and reduce their cash flow pressure. With the emergence of a large number of credit sales, the customer's credit problems are gradually revealed. In order to increase the book's profit, the company also bears a lot of accounts receivable is difficult to recover, and eventually become bad debts, damage the interests of the company.

The first chapter of this article will introduce the concept of accounts receivable, and elaborate current research status of domestic and foreign scholars on accounts receivable management. The second chapter briefly introduces the current status of China's accounts receivable management and the existing problems. Chapter 3 starts from the point of view of credit management, and suggests that companies establish a credit management system to reduce the risk that companies generate in credit sales. The opinions on the irrational distribution of responsibilities proposed in the previous section were given. We also made suggestions for subsequent collections and bad debt accruals. After that, it elaborated on the necessity of account receivable financing and introduced several methods of financing accounts receivable. The fourth chapter mainly introduces the status quo of accounts receivable management of Midea Group and provides a detailed empirical basis for the previous theory.

Keywords: accounting receivable; credit management; account receivable financing； factor

绪论 1

1、概述 2

1.1、概念 2

1.2、研究目的: 2

1.3、研究意义: 2

2、我国应收账款管理现状 3

2.1、研究现状 3

2.1.1、国外现状 3

2.1.2、国内现状 3

2.2、我国应收账款的现状 4

2.2.1、应收账款占净利润或营业收入比重较大 4

2.2.2、企业应收账款被拖欠现象增多趋势 4

2.2.3、应收账款账龄较长 4

2.3、我国应收账款管理中出现的问题关于企业应收账款管理的研究:http://www.chuibin.com/kuaiji/lunwen_205450.html