基于商业信用的HB公司应收账款管理研究

发布时间：2018-01-10 14:16

本文关键词：基于商业信用的HB公司应收账款管理研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：商业信用管理在西方国家的发展已有上百年的历史,但在我国尚处于起步阶段。随着商品经济的快速发展,商业信用在我国社会主义市场经济环境中将会受到越来越广泛的应用。但我国社会信用体系并不完善,相关法律法规也并不健全,这使得我国企业在商业信用管理中遇到诸多难题,本文坚持问题导向原则,以国有企业HB公司为研究对象,结合国内外商业信用及应收账款管理的基础理论和有关研究成果,从HB公司的应收账款规模、账龄、客户特征等方面进行系统性分析,剖析HB公司应收账款问题产生的根源,运用应收管理的相关理论,结合HB公司的实际情况探求改善途径。通过对案例企业目前信用管理状况的介绍以及应收账款管理现状的分析,试图建立“3+1”信用管理模式下的信用管理制度,同时在此基础上针对国有企业提出再增加“1”的思路,即一个独立的内部审计监督机制。通过对应收账款管理人员的监督以及对应收账款管理的审计来防止在应收账款管理全过程中存在营私舞弊的行为,从而形成针对国有企业的“3+1+1”信用管理模式,以适应经济新常态下对国有企业转变增长方式的新要求,探索国有企业全面深化改革的新思路。
[Abstract]:Commercial credit management has a history of more than a hundred years in western countries, but it is still in its infancy in our country, with the rapid development of commodity economy. Commercial credit will be more and more widely used in the socialist market economy environment of our country, but the social credit system of our country is not perfect, and the relevant laws and regulations are not perfect. This makes Chinese enterprises in the business credit management encountered many difficulties, this paper adhere to the problem-oriented principle, the state-owned enterprises HB company as the research object. Combined with the basic theory of domestic and foreign commercial credit and accounts receivable management and related research results, from the HB company's accounts receivable scale, aging, customer characteristics and other aspects of a systematic analysis. Analyze the source of account receivable problem in HB company, and apply the theory of receivable management. Combining with the actual situation of HB company to explore the ways to improve. Through the case of enterprise credit management status and accounts receivable management status analysis. This paper attempts to establish the credit management system under the "3.1" credit management mode, and on this basis puts forward the idea of adding "1" to the state-owned enterprises. That is, an independent internal audit supervision mechanism. Through the supervision of accounts receivable managers and accounts receivable management audit to prevent the whole process of accounts receivable management fraud. Thus, the "311" credit management mode for state-owned enterprises is formed, in order to meet the new requirements for the transformation of the growth mode of state-owned enterprises under the new normal state economy, and to explore the new ideas of comprehensively deepening the reform of state-owned enterprises.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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