【摘要】：制造型上市公司為應(yīng)對市場格局轉(zhuǎn)向買方市場的變化，以及愈演愈烈的行業(yè)市場競爭，紛紛試行采用分期付款和賒銷等信用交易方式，以求吸引客戶進(jìn)而增加銷售業(yè)績，擴(kuò)大企業(yè)的市場占有份額。信用銷售方式的運用必然會給制造型上市公司帶來日益顯著的應(yīng)收賬款總額，使得企業(yè)資金被客戶無償?shù)卣加杏绊懽陨淼闹苻D(zhuǎn)與經(jīng)營管理，提高企業(yè)產(chǎn)生呆賬、壞賬的風(fēng)險性，一定程度上決定著企業(yè)利潤質(zhì)量的好壞。另外，，我國企業(yè)的應(yīng)收賬款管理中存在諸多問題，平均壞賬率高達(dá)10%，遠(yuǎn)遠(yuǎn)高于歐美企業(yè)的0.5%。制造型上市公司在面臨市場環(huán)境趨緊，國際國內(nèi)需求萎縮，生產(chǎn)經(jīng)營困難加重的情況下，積極改善應(yīng)收賬款質(zhì)量，提高企業(yè)資金使用效率和充裕度，才能保證企業(yè)持續(xù)健康發(fā)展。因此，對制造型上市公司應(yīng)收賬款質(zhì)量進(jìn)行研究具有現(xiàn)實意義，有效分析其應(yīng)收賬款管理存在問題，并及時采取針對性的改進(jìn)措施。 本文以我國制造型上市公司的應(yīng)收賬款質(zhì)量為研究對象，通過文獻(xiàn)研究進(jìn)行相關(guān)概念的界定，并在總結(jié)應(yīng)收賬款質(zhì)量評價方法及指標(biāo)的基礎(chǔ)上構(gòu)建制造型上市公司應(yīng)收賬款質(zhì)量評價的三個維度下六個重要指標(biāo)的體系，主要包括含應(yīng)收賬款占流動資產(chǎn)比重、應(yīng)收賬款占營業(yè)收入比重的規(guī)模性指標(biāo)，含應(yīng)收賬款增長率、營業(yè)收入增長率與應(yīng)收賬款增長率之差的增長性指標(biāo)以及含應(yīng)收賬款周轉(zhuǎn)率、逾期應(yīng)收賬款占比的風(fēng)險性指標(biāo)。在所建立的制造型上市公司應(yīng)收賬款質(zhì)量評價指標(biāo)體系地指導(dǎo)下，對滬市104家制造型上市公司的應(yīng)收賬款質(zhì)量進(jìn)行了分析研究，發(fā)現(xiàn)其主要存在問題有：應(yīng)收賬款總量過大，增長過快；應(yīng)收賬款增長率超過營業(yè)收入增長率；應(yīng)收賬款周轉(zhuǎn)率較低，逾期應(yīng)收賬款占應(yīng)收賬款比例較高等。在此基礎(chǔ)之上，本文對制造型上市公司應(yīng)收賬款質(zhì)量存在的以上問題給以有針對性的改善建議�？傮w而言，制造型上市公司應(yīng)當(dāng)加強(qiáng)研發(fā)創(chuàng)新和品牌打造以增強(qiáng)企業(yè)競爭力，并做好應(yīng)收賬款的事前、事中與事后的全面過程控制，完善客戶信用等級評定及授信管理機(jī)制，構(gòu)建符合制造型上市公司自身的應(yīng)收賬款信息管理系統(tǒng)。
[Abstract]:In order to cope with the changes in the market pattern to the buyer's market and the growing competition in the industry market, the manufacturing companies try to attract customers to increase the sales performance and expand the market share of the enterprises. The use of the way of credit sales is bound to be made in the manufacturing type. The city company brings more and more outstanding accounts receivable total, which makes the enterprise funds have their own turnover and management, improve the bad debt and the risk of bad debts to some extent. In addition, there are many problems in the management of accounts receivable in our enterprises and the average bad debts. The rate is up to 10%, which is far higher than that of the 0.5%. manufacturing companies in Europe and the United States. In the face of the tighter market environment, the shrinking international and domestic demand and the aggravation of the production and operation difficulties, the quality of accounts receivable is improved, the efficiency and adequacy of the enterprise funds can be improved so as to ensure the sustainable and healthy development of the enterprises. It is of practical significance to study the quality of accounts receivable, to effectively analyze the problems existing in the management of accounts receivable, and to take timely and targeted improvement measures.
This paper, taking the quality of accounts receivable of the listed companies in China as the research object, defines the related concepts through literature research, and on the basis of summarizing the evaluation methods and indexes of the accounts receivable quality, the system of six important indexes under the three dimensions of the evaluation of the accounts receivable quality of the listed companies, mainly including the corresponding measures. Accounts receivable account for the proportion of current assets, the scale of accounts receivable account for the proportion of operating income, the growth rate of accounts receivable, the growth rate of the growth rate of revenue and the growth rate of accounts receivable, the risk of the account receivable turnover and the ratio of accounts receivable overdue. Under the guidance of the quality evaluation index system, the quality of accounts receivable of 104 listed companies in Shanghai stock market is analyzed and studied. The main problems are as follows: the total amount of accounts receivable is too large and grows too fast; the accounts receivable growth rate exceeds the growth rate of operating income; the turnover rate of receivable accounts is low, and the overdue accounts receivable account for accounts receivable. On this basis, this paper gives some suggestions on improving the quality of accounts receivable in the listed companies. In general, the manufacturing companies should strengthen the R & D innovation and brand building to enhance the competitiveness of the enterprises, and do a good job of the accounts receivable, both in the event and after the event. Procedure control, improve customer credit rating and credit management mechanism, to build a manufacturing-oriented listed companies in line with their own accounts receivable information management system.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F425

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