【摘要】：隨著中國改革開放的進程,中國的經(jīng)濟快速發(fā)展,由此應(yīng)收賬款的各種問題也相應(yīng)產(chǎn)生。很多公司雖然賬面上有利潤,由于很多應(yīng)收賬款無法收回,而又沒有其他融資渠道,公司只能無奈選擇關(guān)閉。針對應(yīng)收賬款總體回款不佳的事實,本人作為一個從事財務(wù)管理工作十余年的專業(yè)財務(wù)人員,希望更務(wù)實的去幫助有應(yīng)收賬款問題但資源相對薄弱的中小企業(yè)盡快提高回款,減少壞賬風(fēng)險。 本文第一章論述了在當(dāng)今改革開放的大背景下,各種應(yīng)收賬款不能及時回收甚至產(chǎn)生壞賬這一現(xiàn)象的研究背景和理論與實踐意義以及應(yīng)收賬款管理現(xiàn)狀與內(nèi)部控制現(xiàn)狀、財務(wù)信息化現(xiàn)狀。第二章通過內(nèi)部控制框架主要要素的分析來構(gòu)建企業(yè)應(yīng)收賬款內(nèi)部控制制度；以及構(gòu)建應(yīng)收賬款內(nèi)部控制制度的現(xiàn)實意義。第三章進一步論述財務(wù)信息化與應(yīng)收賬款的關(guān)系。第四章以親自經(jīng)歷的二家跨國公司在幾個不同階段：公司沒有對應(yīng)收賬款建立內(nèi)控制度以及沒有財務(wù)信息化支持到公司建立內(nèi)控制度與財務(wù)信息化支持后應(yīng)收賬款管理的結(jié)果,第五章通過借鑒外國企業(yè)管理經(jīng)驗對照我國中小企業(yè)目前應(yīng)收賬款整體管理不佳的事實,設(shè)計對中小企業(yè)行之有效的方法。最后一章總結(jié)與展望。
[Abstract]:With the process of China's reform and opening up, China's economy is developing rapidly. Although many companies have profits on their books, because many accounts receivable can not be recovered, and there are no other financing channels, companies can only choose to close down. In view of the fact that the total return of accounts receivable is not good, as a professional financial personnel engaged in financial management for more than 10 years, I hope to help small and medium-sized enterprises with accounts receivable problems but with relatively weak resources to improve the return as soon as possible. Reduce the risk of bad debts. The first chapter discusses the research background and theoretical and practical significance of the phenomenon that various accounts receivable can not be recovered or even bad debts in time under the background of today's reform and opening up, as well as the current situation of accounts receivable management and internal control. The present situation of financial informatization. The second chapter constructs the internal control system of the enterprise accounts receivable through the analysis of the main elements of the internal control framework, and the practical significance of the construction of the internal control system of the accounts receivable. The third chapter further discusses the relationship between financial information and accounts receivable. The fourth chapter is about the results of the two multinational companies experienced by themselves in several different stages: the company did not establish an internal control system on accounts receivable and the results of accounts receivable management after the establishment of internal control system and financial information support without financial information support. In the fifth chapter, by referring to the experience of foreign enterprises' management, comparing with the fact that the whole management of accounts receivable is not good at present, the author designs an effective method for small and medium-sized enterprises. The last chapter summarizes and prospects.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F232

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