本文關(guān)鍵詞：南京農(nóng)村中小型建筑企業(yè)的應收應付賬款管理　出處：《四川農(nóng)業(yè)大學》2013年碩士論文　論文類型：學位論文

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【摘要】：中小企業(yè)是我國國民經(jīng)濟的一支重要力量。其注冊數(shù)量已經(jīng)達到了1000多萬家,它們提供了我國60%以上的工業(yè)生產(chǎn)總值和75%以上的就業(yè)份額,其對全國新增就業(yè)人口約80%的吸收安置,不僅極大地緩解了中國的就業(yè)壓力,而且也為大量的農(nóng)村富余勞動力找到了就業(yè)門路,為我國的經(jīng)濟發(fā)展做出了顯著的貢獻。但是中小企業(yè)卻也在財務(wù)管理中出現(xiàn)了很多的困難和問題,并且還十分明顯,較為嚴重地影響了中小企業(yè)的經(jīng)濟效益。對于中小建筑企業(yè)來講,企業(yè)如果擁有一定數(shù)量的應收賬款是比較正常的,但是如果其應收賬款的數(shù)額過大、增加幅度過快,就有可能會影響到企業(yè)的正常資金周轉(zhuǎn),使得企業(yè)的流動資金發(fā)生短缺,嚴重的還會影響到企業(yè)日常生產(chǎn)的正常運行,使中小企業(yè)財務(wù)狀況發(fā)生惡化。對此,企業(yè)要認真具體地分析應收賬款的形成原因,并且及時地采取各種措施進行應收款項催收,從而降低經(jīng)營風險、改善中小建筑企業(yè)的財務(wù)狀況。對于應付賬款,如果企業(yè)在較長的時間內(nèi),不及時對拖欠其他企業(yè)的應付賬款進行償還,甚至還有以提出資金緊張等編制各種理由不主動歸還欠款,這樣雖然暫時可從中獲得收益,但會在很大程度上破壞影響中小企業(yè)與供應商或債權(quán)人的正常業(yè)務(wù)往來關(guān)系,給企業(yè)日后的生產(chǎn)經(jīng)營活動埋下隱患。對于展期信用,雖然暫時可能獲得了好處,但是常此以往,公司的信譽會降低,嚴重違背誠實守信原則的行為必將自食惡果。為此,本文首先分析了中小企業(yè)應收應付賬款的現(xiàn)實情況,然后以南京農(nóng)村中小型建筑企業(yè)的應收應付賬款管理為例,分析歸納其存在的問題以及產(chǎn)生問題的原因,提出了農(nóng)村中小建筑企業(yè)應當結(jié)合自身的經(jīng)營狀況,采取各種措施和辦法,加大對應收賬款活動及應付賬款活動的流程優(yōu)化和管理提升的對策建議,并以此分析為基礎(chǔ),提出了以SAAS模式下中小型企業(yè)財務(wù)管理的信息化建設(shè)為抓手,全面構(gòu)建從根本上解決農(nóng)村中小建筑企業(yè)應收應付賬款管理問題的整體方案。
[Abstract]:The small and medium-sized enterprise is an important strength of national economy in China. The registration number has reached more than 1000, which provides more than 60% of China's gross industrial production and more than 75% of the share of employment, the employment population of about 80% of the new absorption placement, not only greatly ease the employment pressure and China. To find employment opportunities for a large number of surplus rural labor, make a significant contribution to China's economic development. But the small and medium-sized enterprise but also in financial management there are many difficulties and problems, and is also very obvious, more seriously affected the economic benefits of small and medium-sized enterprises. For the small and medium construction enterprises. If you have a certain amount of accounts receivable is relatively normal, but if the amount of accounts receivable is too large, the increase is too fast, it may affect the enterprise's normal capital turnover, The liquidity shortage, but also seriously affect the normal operation of daily production enterprises, the financial situation of small and medium-sized enterprises to deteriorate. In this regard, enterprises should carefully analyze the reasons of accounts receivable should be formed, and timely take various measures to receivables collection, so as to reduce business risk, improve the small and medium construction enterprises the financial situation for accounts payable, if the enterprise in a long time, not timely owed to other enterprises payable to repay, and even to put forward such as funds to prepare all kinds of reason not to take the initiative to return the debt, although this temporary benefit, but will disrupt the normal business relations and influence the enterprise and the supplier or the creditor to a great extent, hidden danger to the day after the enterprise's production and business activities. For the extension of credit, although temporarily be obtained Good, but often the past, the credibility of the company will be reduced, a serious violation of the principle of honesty behavior would be disastrous. Therefore, this paper first analyzes the practical situation of small and medium-sized enterprises accounts payables, and accounts receivable management case of Nanjing rural small and medium construction enterprises accounts payable, summed up its existing reason analysis problems and problems, put forward the rural small and medium-sized construction enterprises should be combined with their own operating conditions, take various measures and methods, suggestions to improve the increase of accounts receivable and accounts payable activities activities of process optimization and management, and on the basis of this analysis, put forward the informatization construction of small and medium enterprise financial management based on SAAS mode as the starting point, to build a comprehensive overall plan to fundamentally solve the rural small and medium-sized construction enterprises accounts payable management problems.

【學位授予單位】：四川農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.92

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相關(guān)期刊論文 前1條

1 高延軍,張麗艷,郭松;強化企業(yè)應收 應付款的管理[J];農(nóng)場經(jīng)濟管理;2000年03期

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本文編號：1382624