【摘要】：隨著社會經(jīng)濟(jì)大環(huán)境的變化，企業(yè)之間的競爭變得日益激烈。為了加速自身發(fā)展，從而應(yīng)對殘酷的競爭，擴(kuò)大自身的市場，企業(yè)開始利用商業(yè)信用來進(jìn)行商業(yè)賒銷，由此便產(chǎn)生了應(yīng)收賬款。然而在市場上，有很多企業(yè)都因為資金周轉(zhuǎn)不靈而倒閉，因此加強(qiáng)企業(yè)應(yīng)收賬款的管理往往就成為了企業(yè)生存和發(fā)展的重中之重。 本文介紹了目前國內(nèi)外應(yīng)收賬款管理研究的相關(guān)動態(tài)，詳細(xì)分析了HS進(jìn)出口貿(mào)易公司應(yīng)收賬款管理的現(xiàn)狀，指出其在應(yīng)收賬款管理方面存在的問題，分別體現(xiàn)在對往來客戶的資信狀況缺乏分析與評估、缺乏有效而完善的內(nèi)部管理制度、壞賬損失確認(rèn)政策存在問題、考核制度不合理，約束機(jī)制不健全以及以國際債務(wù)為代表的國際貿(mào)易環(huán)境惡劣影響五個方面。 本文對HS進(jìn)出口貿(mào)易公司強(qiáng)化應(yīng)收賬款管理提出了五項具體的針對性建議：一是加強(qiáng)企業(yè)內(nèi)部控制，建立健全企業(yè)應(yīng)收賬款各項管理制度；二是制定合理的收賬政策，采用恰當(dāng)?shù)氖召~方法；三是建立全面的信用風(fēng)險防范制度；四是防范應(yīng)收賬款結(jié)算風(fēng)險；五是加大技術(shù)創(chuàng)新、產(chǎn)品創(chuàng)新和市場創(chuàng)新，根本上提高企業(yè)競爭力。本文對進(jìn)出口貿(mào)易公司應(yīng)收賬款管理行業(yè)有指導(dǎo)性意義。
[Abstract]:With the change of social and economic environment, the competition between enterprises becomes increasingly fierce. In order to accelerate their own development, so as to cope with the cruel competition and expand their own market, enterprises began to use commercial credit to carry out commercial credit sales, which resulted in accounts receivable. However, in the market, many enterprises have closed down because of the poor turnover of funds, so strengthening the management of enterprise accounts receivable has often become the most important point for the survival and development of enterprises. This paper introduces the current research trends of accounts receivable management at home and abroad, analyzes in detail the current situation of accounts receivable management in HS import and export trading company, and points out the problems existing in the management of accounts receivable. They are reflected in the lack of analysis and evaluation of the credit status of customers, the lack of an effective and perfect internal management system, the problems in the recognition policy of bad debts losses, the unreasonable appraisal system, The constraint mechanism is not perfect and the bad international trade environment represented by international debt affects five aspects. This paper puts forward five specific suggestions for HS Import and Export Company to strengthen the management of accounts receivable: first, strengthen the internal control of enterprises, establish and perfect the management system of accounts receivable of enterprises; The second is to establish a reasonable collection policy, to adopt the appropriate method of collection, the third is to establish a comprehensive credit risk prevention system, the fourth is to guard against the settlement risk of accounts receivable; Fifth, increase technological innovation, product innovation and market innovation, fundamentally improve the competitiveness of enterprises. This article is instructive to the account receivable management industry of import and export trading company.
【學(xué)位授予單位】：廣東商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2;F752.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 賴永添;吳子云;;金融危機(jī)對我國企業(yè)財務(wù)運(yùn)行的影響及啟示[J];財務(wù)與會計;2009年01期

2 余兵;;應(yīng)收賬款成因分析及防范對策[J];發(fā)展;2009年01期

3 戴志偉,宣國良;基于價值鏈重定位的大型外貿(mào)企業(yè)戰(zhàn)略轉(zhuǎn)型研究[J];華東師范大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2005年04期

4 王詠梅;梁靜;;外貿(mào)企業(yè)的出口信用風(fēng)險管理[J];經(jīng)濟(jì)導(dǎo)刊;2007年09期

5 馮俊萍;;金融危機(jī)下海外應(yīng)收賬款的特點與風(fēng)險防范[J];會計之友(上旬刊);2009年08期

6 儀垂林;;海外應(yīng)收賬款拖欠問題研究[J];南京財經(jīng)大學(xué)學(xué)報;2008年02期

7 李細(xì)滿;;美國次貸危機(jī)對我國出口貿(mào)易的影響[J];商業(yè)時代;2008年15期

8 曾永煌;;我國公共體育場館財務(wù)管理的現(xiàn)狀與思考[J];現(xiàn)代經(jīng)濟(jì)信息;2009年19期

9 黃捷;;企業(yè)應(yīng)收賬款管理策略[J];中國國情國力;2009年05期

10 韓建國;;完善信用管理機(jī)制強(qiáng)化應(yīng)收賬款管理[J];中國總會計師;2008年03期

相關(guān)碩士學(xué)位論文 前4條

1 孫玉博;A公司應(yīng)收賬款管理之研究[D];復(fù)旦大學(xué);2008年

2 王一白;GZXX公司應(yīng)收賬款管理的典型案例研究[D];重慶大學(xué);2008年

3 趙曉云;企業(yè)應(yīng)收賬款管理研究[D];江蘇大學(xué);2010年

4 李小霞;我國企業(yè)應(yīng)收賬款管理研究[D];北京交通大學(xué);2010年

，

本文編號：2350953