YG公司应收账款管理研究

发布时间：2018-01-01 12:10

本文关键词：YG公司应收账款管理研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：应收账款,是企业因赊销而产生的未能立即收回货款,是企业流动资产的重要组成部分,它的管理科学有效,企业的发展才能够长远健康。当下,很多企业的市场环境正发生着巨大的改变,市场形势从卖方市场逐步转变买方市场,行业内部竞争不断加剧。为了谋求业务扩大,发挥竞争优势,企业开始在交易中采用分期付款、赊销等信用交易方式。然而,在信用交易的流程中,企业又产生了新的问题。积累的应收账款使企业资金被无偿占用,不能立即回收。一方面导致自身资金周转困难,另一方面坏账风险增加,利润质量下降。事实上,我国企业在应收账款管理方面确实存在很多问题,平均坏账率远高于是欧美企业。国内企业在市场环境愈加紧缩的形势下,更加需要积极主动优化应收账款质量,才能保证企业的可持续发展。所以,对我国企业应收账款管理的现状进行研究具有深刻的现实意义。本文共有六个部分,第一部分从研究背景和研究意义出发,对应收账款管理的文献进行了总结,说明了本文的研究内容、研究思路与文章的创新点;第二部分是相关理论环节,主要讲述应收账款管理的相关概念以及理论;第三部分是首先对YG公司进行简单介绍,然后介绍YG公司的应收账款管理现状;第四部分是对YG公司应收账款管理存在的问题进行分析,并找出其成因;第五部分结合第四部分对YG公司应收账款管理中问题的分析,基于应收账款管理理论,提出YG公司的应收账款管理改进对策;第六部分对文章进行总结,也指出了文章的不足之处,简述了接下来研究的方向。本文的创新之处在于从资产负债表和利润表角度、资产质量评价角度以及应收账款风险角度对YG公司应收账款的现状进行深入分析,得出YG公司应收账款质量低下的结论,通过理论与实践相结合,对YG公司应收账款管理问题及成因进行深入分.析,并提出改进对策,使研究结果具有较强的理论价值、现实意义和可操作性。本文通过应收账款管理理论对YG公司应收账款管理问题进行深入分析,并提出具有针对性的改善对策,希望本文能对我国企业应收账款管理具有一定的指导作用。
[Abstract]:Accounts receivable is an important component of the current assets of an enterprise. Its management is scientific and effective, and the development of the enterprise can be healthy and healthy in the long run. The market environment of many enterprises is changing greatly, the market situation is gradually changing from the seller's market to the buyer's market, and the competition within the industry is intensifying. In order to seek the expansion of business, give play to the competitive advantage. Enterprises begin to use credit transaction methods such as installment payment and credit sale. However, in the process of credit transaction, new problems arise in the process of credit transaction. The accumulated accounts receivable causes the enterprise funds to be occupied free of charge. It can not be recovered immediately. On the one hand, it leads to the difficulty of capital turnover, on the other hand, the risk of bad debts increases and the quality of profits drops. In fact, there are many problems in the management of accounts receivable in Chinese enterprises. The average bad debt rate is much higher than that of European and American enterprises. Under the increasingly tight market environment, domestic enterprises need to actively optimize the quality of accounts receivable in order to ensure the sustainable development of enterprises. There are six parts in this paper. The first part summarizes the literature of accounts receivable management from the research background and significance. This article explains the research content, research ideas and innovative points of the article; The second part is the related theory link, mainly narrates the related concept and the theory of the receivable account management; The third part is a brief introduction to YG company, and then introduces the current situation of accounts receivable management of YG company. The 4th part is to analyze the problems existing in the management of accounts receivable of YG Company and find out the causes. Part 5th combined with the analysis of the problems in the management of accounts receivable of YG Company in 4th part, based on the theory of accounts receivable management, puts forward the countermeasures of improving the management of accounts receivable of YG Company. Part 6th summarizes the article, also points out the shortcomings of the article, briefly describes the direction of the next research. The innovation of this paper is from the balance sheet and income statement. From the angle of asset quality evaluation and the risk of accounts receivable, this paper makes a deep analysis of the current situation of the accounts receivable of YG Company, and draws the conclusion that the quality of the accounts receivable of YG Company is low, which is combined with theory and practice. This paper makes a deep analysis of the problems and causes of the management of accounts receivable in YG Company, and puts forward some countermeasures for improvement, which makes the research results have strong theoretical value. Through the theory of accounts receivable management, this paper deeply analyzes the management of accounts receivable of YG company, and puts forward some countermeasures to improve it. Hope this article can have certain guidance function to our country enterprise receivable account management.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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