發(fā)布時(shí)間：2018-01-06 10:41

  本文關(guān)鍵詞：汽車零部件企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)度量研究　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 應(yīng)收賬款 風(fēng)險(xiǎn) 非財(cái)務(wù)指標(biāo) 賬齡

【摘要】：隨著我國30多年的經(jīng)濟(jì)高速發(fā)展，賒銷已經(jīng)成為企業(yè)往來支付貨款的一種常用手段。但由于近年來國內(nèi)外經(jīng)濟(jì)持續(xù)低迷，因此許多企業(yè)存在大量難以回收的應(yīng)收賬款。而這其中許多的應(yīng)收賬款最終又變成了呆賬，壞賬，最終對(duì)企業(yè)持續(xù)運(yùn)營造成嚴(yán)重影響。許多國內(nèi)外事例證明，，應(yīng)收賬款的高風(fēng)險(xiǎn)對(duì)企業(yè)造成的影響是無法計(jì)算的：輕則增加企業(yè)營運(yùn)成本，重則導(dǎo)致資金周轉(zhuǎn)困難，甚至破產(chǎn)。 但是對(duì)于汽車這類成本較大的大宗商品，汽車零部件企業(yè)存在1-2年以上的應(yīng)收賬款十分普遍，部分企業(yè)甚至存在著3年以上的應(yīng)收賬款，如法雷奧、上海天合等。事實(shí)上，企業(yè)財(cái)務(wù)人員都非常重視應(yīng)收賬款這一項(xiàng)工作，但對(duì)許多企業(yè)而言，如何管理好企業(yè)的應(yīng)收賬款仍然是一個(gè)十分棘手的問題。當(dāng)然，這一點(diǎn)在動(dòng)則被拖欠兩三年應(yīng)收賬款的汽車零部件企業(yè)身上體現(xiàn)得尤其明顯。剔除宏觀經(jīng)濟(jì)環(huán)境、社會(huì)信用狀況等一些客觀因素的影響，汽車零部件企業(yè)對(duì)本身所持有的應(yīng)收賬款風(fēng)險(xiǎn)必須作一個(gè)準(zhǔn)確而及時(shí)的管控。但是，由于缺少科學(xué)嚴(yán)謹(jǐn)?shù)亩糠治�，因此在�?shí)際操作過程中更多的是參照業(yè)內(nèi)通用的做法或者借鑒以往的工作經(jīng)驗(yàn)，而這些又因?yàn)椴煌钠髽I(yè)和不同的從業(yè)人員，其得出的結(jié)果和解決方法又大有不同，甚至是大相徑庭，背道而馳。因此在這個(gè)大背景下，將應(yīng)收賬款風(fēng)險(xiǎn)進(jìn)行定量分析，可以有效的評(píng)估企業(yè)的應(yīng)收賬款風(fēng)險(xiǎn)，從而根據(jù)該評(píng)估結(jié)果制定相應(yīng)的對(duì)策，對(duì)應(yīng)收賬款進(jìn)行卓有成效的管理。 本文通過對(duì)應(yīng)收賬款產(chǎn)生的原因入手，對(duì)客戶企業(yè)的財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)進(jìn)行綜合分析，并通過對(duì)應(yīng)收賬款的過往拖欠額度和歷史回收狀況進(jìn)行分析，構(gòu)建了應(yīng)收賬款風(fēng)險(xiǎn)度量分析模型采用層次分析法（Analytic Hierarchy Process，簡(jiǎn)稱AHP）建立判斷矩陣，計(jì)算各指標(biāo)相應(yīng)的權(quán)重，并通過建立一定的評(píng)分機(jī)制和回歸方程進(jìn)行定量分析，從而計(jì)算出應(yīng)收賬款的綜合風(fēng)險(xiǎn)。運(yùn)用該應(yīng)收賬款風(fēng)險(xiǎn)度量模型，汽車零部件企業(yè)可以對(duì)自身的應(yīng)收賬款風(fēng)險(xiǎn)進(jìn)行定期的測(cè)量，并依據(jù)測(cè)量出的結(jié)果制定出合理的應(yīng)收賬款政策，從對(duì)應(yīng)收賬款帶來的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行合理掌控。
[Abstract]:With the rapid development of China's economy for more than 30 years, credit sales has become a common means for enterprises to pay for goods. But in recent years, the domestic and foreign economy has been in the doldrums. Therefore, many enterprises have a large amount of accounts receivable which is difficult to recover. And many of these accounts receivable eventually become bad debts, bad debts, and finally have a serious impact on the continuous operation of enterprises. Many domestic and foreign examples prove that. The impact of the high risk of accounts receivable on enterprises is incalculable: light increases the operating costs of enterprises, heavy lead to liquidity difficulties, or even bankruptcy. But for large commodities such as automobiles, automotive parts enterprises have more than 1-2 years of accounts receivable is very common, some enterprises even have more than 3 years of accounts receivable, such as Farrao. Shanghai Tianhe et al. in fact, enterprise financial personnel attach great importance to the work of accounts receivable, but for many enterprises, how to manage the accounts receivable is still a very difficult problem. Of course. This is especially evident in auto parts enterprises which are in arrears for two or three years. It excludes some objective factors such as macroeconomic environment, social credit situation and so on. Auto parts enterprises must make an accurate and timely control on the risk of accounts receivable held by themselves. However, due to the lack of scientific and rigorous quantitative analysis. Therefore, in the actual operation process is to refer to the general practice of the industry or to learn from previous work experience, and these are due to different enterprises and different practitioners. Its results and solutions are very different, even very different, running counter. Therefore, in this context, the risk of accounts receivable will be quantitatively analyzed. It can effectively evaluate the risk of accounts receivable, and then make corresponding countermeasures according to the evaluation results, and manage the accounts receivable effectively. This paper starts with the causes of accounts receivable, and analyzes the financial indicators and non-financial indicators of customer enterprises, as well as the past arrears and historical recovery of accounts receivable. In this paper, the risk measurement model of accounts receivable is constructed. The AHP Analytic Hierarchy process (AHPP) is used to establish the judgment matrix. Calculate the corresponding weights of each index, and establish a certain scoring mechanism and regression equation for quantitative analysis, so as to calculate the comprehensive risk of accounts receivable. Auto parts enterprises can measure the risk of their own accounts receivable periodically, and according to the results of the measurement to formulate a reasonable accounts receivable policy, from the financial risk of accounts receivable to be reasonably controlled.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.471

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