本文選題：內(nèi)部控制　切入點：應(yīng)收賬款　出處：《北京交通大學(xué)》2014年碩士論文

【摘要】：摘要：隨著國際經(jīng)濟一體化步伐的加快,以及我國宏觀經(jīng)濟政策的不斷調(diào)整和變化,企業(yè)面臨的經(jīng)營環(huán)境愈加復(fù)雜、競爭愈加激烈。企業(yè)為了不斷加大產(chǎn)品的銷售額和市場的占率,增強企業(yè)在行業(yè)銷售過程中的競爭力,不可避免的越來越多的采用賒銷這種銷售模式,應(yīng)收賬款也隨之不斷地出現(xiàn)在企業(yè)間的這種信用交易中。一方面,市場競爭日益激烈,為爭取到客戶的訂單,企業(yè)就需要有價格的優(yōu)惠條件或可以進行賒銷,但這種方式會導(dǎo)致企業(yè)的利潤越來越薄；另外一方面,由于許多客戶不守信用,隨意的拖欠賬款,企業(yè)需投入大量人力、財力解決難收款的問題,因此,要建立完善的應(yīng)收賬款內(nèi)部控制制度,提高識別企業(yè)所面臨的內(nèi)外部風(fēng)險能力,消除或減少企業(yè)的損失,提高企業(yè)的風(fēng)險應(yīng)對能力和競爭力。 我國農(nóng)藥行業(yè)發(fā)展迅速,現(xiàn)已成為世界上第一大農(nóng)藥生產(chǎn)國,每年生產(chǎn)大量的原藥及制劑,也是農(nóng)藥出口大國,我國生產(chǎn)的農(nóng)藥約60%出口到國外,為全世界的農(nóng)業(yè)生產(chǎn)提供了重要支持。農(nóng)藥是現(xiàn)代農(nóng)業(yè)發(fā)展的重要生產(chǎn)資料,對于保證農(nóng)作物高產(chǎn)、質(zhì)優(yōu)具有不可或缺的作用。我國人口眾多,農(nóng)業(yè)不僅是我國的國民經(jīng)濟基礎(chǔ),也是重要的國防基礎(chǔ),但我國人均可耕地面積卻遠遠低于世界平均水平。因此,更要不斷提高農(nóng)業(yè)生產(chǎn)水平、保護現(xiàn)有的農(nóng)業(yè)生態(tài)環(huán)境,確保農(nóng)民收入的良性增長,這些都與農(nóng)藥行業(yè)的發(fā)展密切相關(guān)。我國農(nóng)藥行業(yè)近幾年,不斷發(fā)展壯大,在規(guī)模逐步擴大的基礎(chǔ)上,質(zhì)量穩(wěn)步提高,品種也不斷豐富,為現(xiàn)代新型農(nóng)業(yè)提供了強有力的支撐。 由于農(nóng)藥生產(chǎn)企業(yè)的管理水平普遍偏低,且農(nóng)藥行業(yè)應(yīng)收賬款的特殊性。農(nóng)藥企業(yè)應(yīng)收賬款內(nèi)部控制顯得尤為重要。農(nóng)藥企業(yè)如何管理好應(yīng)收賬款,提高資金周轉(zhuǎn)率,是農(nóng)藥企業(yè)發(fā)展的根本前提和關(guān)鍵因素。本文以內(nèi)部控制理論、信用管理理論為基礎(chǔ),闡述了農(nóng)藥企業(yè)應(yīng)收賬款管理的必要性和重要性,應(yīng)該如何提高應(yīng)該賬款管理水平,達到促進企業(yè)健康快速發(fā)展的要求。
[Abstract]:Absrtact: with the acceleration of international economic integration and the constant adjustment and change of China's macroeconomic policy, enterprises are facing a more complex business environment and more fierce competition.In order to continuously increase the sales volume and market share of products and enhance the competitiveness of enterprises in the industry sales process, it is inevitable that more and more enterprises adopt the selling mode of credit.The accounts receivable also appears continuously in this kind of credit transaction between enterprises.On the one hand, the market competition is increasingly fierce, in order to win orders from customers, enterprises need to have preferential prices or can be sold on credit, but in this way, the profits of enterprises will become thinner and thinner; on the other hand,As many customers do not keep their promises and are in arrears at will, enterprises need to invest a lot of manpower and financial resources to solve the problem of difficult collection. Therefore, a perfect internal control system of accounts receivable should be established.Improve the ability to identify internal and external risks, eliminate or reduce the losses of enterprises, and improve the ability and competitiveness of enterprises to deal with risks.The pesticide industry in China has developed rapidly and has become the largest pesticide producer in the world. It produces a large number of raw drugs and formulations every year and is also a large pesticide export country. About 60% of the pesticides produced in our country are exported to foreign countries.It provides important support for agricultural production all over the world.Pesticide is an important means of production for the development of modern agriculture, which plays an indispensable role in ensuring high yield and excellent quality of crops.China has a large population, agriculture is not only the foundation of our national economy, but also an important foundation of national defense, but the per capita arable land area in China is far lower than the average level of the world.Therefore, we should constantly improve the level of agricultural production, protect the existing agricultural ecological environment, and ensure the healthy growth of farmers' income, which are closely related to the development of pesticide industry.In recent years, the pesticide industry in our country has been developing and expanding, and on the basis of the gradual expansion of scale, the quality and variety of pesticide industry have been improved steadily, which has provided a strong support for modern new agriculture.The management level of pesticide production enterprises is generally low, and the particularity of receivable accounts in pesticide industry.The internal control of accounts receivable in pesticide enterprises is particularly important.How to manage the accounts receivable and improve the capital turnover rate is the basic premise and key factor of pesticide enterprise development.Based on the theory of internal control and credit management, this paper expounds the necessity and importance of the management of accounts receivable in pesticide enterprises, and how to improve the level of management of accounts receivable in order to meet the requirements of promoting the healthy and rapid development of enterprises.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F406.7

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