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

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【摘要】：中小企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的一支重要力量。其注冊(cè)數(shù)量已經(jīng)達(dá)到了1000多萬(wàn)家,它們提供了我國(guó)60%以上的工業(yè)生產(chǎn)總值和75%以上的就業(yè)份額,其對(duì)全國(guó)新增就業(yè)人口約80%的吸收安置,不僅極大地緩解了中國(guó)的就業(yè)壓力,而且也為大量的農(nóng)村富余勞動(dòng)力找到了就業(yè)門路,為我國(guó)的經(jīng)濟(jì)發(fā)展做出了顯著的貢獻(xiàn)。但是中小企業(yè)卻也在財(cái)務(wù)管理中出現(xiàn)了很多的困難和問(wèn)題,并且還十分明顯,較為嚴(yán)重地影響了中小企業(yè)的經(jīng)濟(jì)效益。對(duì)于中小建筑企業(yè)來(lái)講,企業(yè)如果擁有一定數(shù)量的應(yīng)收賬款是比較正常的,但是如果其應(yīng)收賬款的數(shù)額過(guò)大、增加幅度過(guò)快,就有可能會(huì)影響到企業(yè)的正常資金周轉(zhuǎn),使得企業(yè)的流動(dòng)資金發(fā)生短缺,嚴(yán)重的還會(huì)影響到企業(yè)日常生產(chǎn)的正常運(yùn)行,使中小企業(yè)財(cái)務(wù)狀況發(fā)生惡化。對(duì)此,企業(yè)要認(rèn)真具體地分析應(yīng)收賬款的形成原因,并且及時(shí)地采取各種措施進(jìn)行應(yīng)收款項(xiàng)催收,從而降低經(jīng)營(yíng)風(fēng)險(xiǎn)、改善中小建筑企業(yè)的財(cái)務(wù)狀況。對(duì)于應(yīng)付賬款,如果企業(yè)在較長(zhǎng)的時(shí)間內(nèi),不及時(shí)對(duì)拖欠其他企業(yè)的應(yīng)付賬款進(jìn)行償還,甚至還有以提出資金緊張等編制各種理由不主動(dòng)歸還欠款,這樣雖然暫時(shí)可從中獲得收益,但會(huì)在很大程度上破壞影響中小企業(yè)與供應(yīng)商或債權(quán)人的正常業(yè)務(wù)往來(lái)關(guān)系,給企業(yè)日后的生產(chǎn)經(jīng)營(yíng)活動(dòng)埋下隱患。對(duì)于展期信用,雖然暫時(shí)可能獲得了好處,但是常此以往,公司的信譽(yù)會(huì)降低,嚴(yán)重違背誠(chéng)實(shí)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(yīng)收應(yīng)付賬款的現(xiàn)實(shí)情況,然后以南京農(nóng)村中小型建筑企業(yè)的應(yīng)收應(yīng)付賬款管理為例,分析歸納其存在的問(wèn)題以及產(chǎn)生問(wèn)題的原因,提出了農(nóng)村中小建筑企業(yè)應(yīng)當(dāng)結(jié)合自身的經(jīng)營(yíng)狀況,采取各種措施和辦法,加大對(duì)應(yīng)收賬款活動(dòng)及應(yīng)付賬款活動(dòng)的流程優(yōu)化和管理提升的對(duì)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(cái)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(yīng)收應(yīng)付賬款管理問(wèn)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(xué)位授予單位】：四川農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.92

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相關(guān)期刊論文 前1條

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本文編號(hào)：1382624