本文關(guān)鍵詞： 應收賬款 應收賬款管理 信用風險　出處：《遼寧大學》2017年碩士論文　論文類型：學位論文

【摘要】：市場經(jīng)濟快速發(fā)展的趨勢致使今天的競爭不斷加劇,企業(yè)追求在競爭中立于不敗之地,開拓新的產(chǎn)品市場,制定銷售新策略是自然而然的選擇。特別是由過去的賣方市場大都轉(zhuǎn)化為今天的買方市場的情景下,信用賒銷作為分期收款方式吸收客戶、擴大銷售的一種手段,目前被大多數(shù)企業(yè)所采用,從而也導致企業(yè)的應收款項顯著增多。目前,企業(yè)很重視這樣的銷售收款方式,認為可以獲得更多的經(jīng)濟利益,但是很多企業(yè)的應收帳款管理制度還不完善,盲目的持有應收賬款導致很多企業(yè)存在應收賬款不能及時收回甚至變成壞賬的風險。很多企業(yè)因為應收賬款管理問題造成資金周轉(zhuǎn)緊張、企業(yè)發(fā)展新業(yè)務(wù)受到限制,企業(yè)持續(xù)健康發(fā)展受到制約。對于當今的企業(yè)來說,怎樣根據(jù)當今社會發(fā)展的大環(huán)境、企業(yè)自身的實際情況以及客戶的狀況建立有效、完整的應收賬款管理體制并有效落實于實際工作中,是企業(yè)進行信用銷售、管理好應收賬款,降低其持有成本和風險的必要手段,保證應收賬款的持有具有一定的意義,保證企業(yè)的資金流,提高企業(yè)經(jīng)濟效益,并最終提高企業(yè)在激烈市場競爭中的競爭實力,實現(xiàn)最終良好發(fā)展。本文以CTH公司為例,采用文獻研究法、調(diào)查研究法、對比分析法等研究方法,分析近幾年來CTH公司應收賬款管理的現(xiàn)狀,從公司應收賬款規(guī)模、賬齡、公司應收賬款事后管理的角度,發(fā)現(xiàn)了 CTH公司在實際管理中存在信用政策落實、應收賬款壞賬準備計提比例不科學等問題,分析了這些問題是由于應收賬款事前控制不到位、催款制度不健全等原因引起的,最后根據(jù)存在的問題提出了公司要提高管理人員和銷售人員素質(zhì)、加強銷售環(huán)節(jié)前端控制、完善申報審批制度等建議。本文研究的意義在于完善CTH公司的應收賬款管理制度,提高應收賬款管理水平,進而提高企業(yè)的經(jīng)濟效益,滿足股東和債權(quán)人的要求。通過對行業(yè)內(nèi)一家公司的管理研究,為同行業(yè)的其他企業(yè)在應收賬款管理方面提供有關(guān)理論支持和改進方法,讓更多的企業(yè)重視應收賬款的管理,讓應收賬款的存在更有價值。
[Abstract]:With the rapid development of market economy, today's competition is becoming more and more intense. Enterprises seek to remain invincible in the competition and open up new product markets. It is a natural choice to develop a new sales strategy. Especially in the situation that most of the seller's markets in the past have been transformed into today's buyer's markets, credit sales as a means of absorbing customers by installment and expanding sales, At present, it has been adopted by most enterprises, which has also led to a marked increase in the receivables of enterprises. At present, enterprises attach great importance to such sales and collection methods and think that they can obtain more economic benefits. However, the management system of accounts receivable in many enterprises is not yet perfect. The blind holding of accounts receivable causes many enterprises to have the risk that accounts receivable can not be recovered in time or even become bad debts. Many enterprises are restricted from developing new business because of the shortage of capital turnover caused by the problem of accounts receivable management. The sustainable and healthy development of enterprises is restricted. For today's enterprises, how to establish effective according to the environment of social development, the actual situation of enterprises themselves and the situation of customers, A complete management system of accounts receivable and its effective implementation in practical work is a necessary means for enterprises to carry out credit sales, manage accounts receivable well, reduce their holding costs and risks, and ensure the holding of accounts receivable has certain significance. To ensure the capital flow of the enterprise, improve the economic benefit of the enterprise, and finally improve the competitive strength of the enterprise in the fierce market competition, realize the final good development. This article takes CTH Company as an example, adopts the literature research method, the investigation research method, Comparative analysis and other research methods, this paper analyzes the current situation of accounts receivable management in CTH Company in recent years, from the perspective of the scale of accounts receivable, the age of accounts receivable, the management of accounts receivable after the company, Some problems are found in the actual management of CTH, such as the implementation of credit policy, the unscientific proportion of preparation for bad accounts receivable and so on, and the analysis of these problems is caused by the lack of prior control of accounts receivable and the imperfection of the system of calling for funds, etc. Finally, according to the existing problems, the paper puts forward some suggestions such as improving the quality of managers and sales personnel, strengthening the front end control of sales links, perfecting the application and approval system, etc. The significance of this study is to perfect the management system of accounts receivable of CTH Company. Improve the management level of accounts receivable, and then improve the economic benefits of enterprises, meet the requirements of shareholders and creditors. Through the management of a company in the industry, For other enterprises in the same industry in the management of accounts receivable to provide theoretical support and improvement methods, so that more enterprises attach importance to the management of accounts receivable, so that the existence of accounts receivable more valuable.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72

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