M煤炭公司应收账款风险控制研究

发布时间：2018-03-17 05:06

本文选题：应收账款　切入点：风险控制　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在竞争日益激烈的买方市场中,大量的企业为了增加市场份额,越来越多地采用信用销售方式来扩大销量,增加营业收入。在煤炭行业,由于产能过剩,市场需求疲软,赊销方式更为普遍,使得煤炭企业应收账款基数增长,坏账损失风险加剧,同时增加了应收账款的管理成本,加速资金流出,情况严重的可能引起企业资金流断裂,造成“黑字破产”。因此,企业加强对应收账款的风险控制是非常必要的。本文以信用管理理论和风险控制理论为基础,结合国内外对应收账款方面的研究,对M煤炭公司进行应收账款风险控制研究。首先,从应收账款总体规模、增长幅度、坏账与客户分析三个方面对其应收账款进行质量分析,结合应收账款信用政策、催款政策全面分析M煤炭公司应收账款风险控制所存在的主要问题及其造成的不良影响。其次,针对所存在的问题,根据全程风险管理体系,从优化信用管理部门组织结构、改进客户信用评级体系、建立应收账款台账管理制度、强化应收账款催收管理和健全应收账款内部控制制度这五个方面进行了应收账款风险控制方案的设计。最后,从构建公共信用平台体系,完善信用管理信息系统,加强人力资源建设等方面对M煤炭公司应收账款风险控制方案进行内外部保障,期望能对M煤炭公司应收账款风险控制起到积极的作用。本文采用财务分析法对M煤炭公司应收账款风险控制进行现状分析,并根据特征分析模型法改进公司客户信用评级体系,结合其它措施对其进行全程风险管理方案的设计,帮助M煤炭公司建立科学有效的风险控制体系,改善其应收账款质量,减少坏账损失,提高公司综合竞争力,同时为煤炭行业其他企业提供借鉴意义。
[Abstract]:In the increasingly competitive buyer's market, a large number of enterprises, in order to increase market share, increasingly use credit sales to expand sales and increase operating income. In the coal industry, market demand is weak because of overcapacity. Credit selling is more common, which makes the base of accounts receivable of coal enterprises increase, the risk of loss of bad debts intensifies, at the same time, it increases the management cost of accounts receivable, accelerates the outflow of funds, and the serious situation may lead to the breakage of enterprise capital flow. Therefore, it is very necessary for enterprises to strengthen the risk control of accounts receivable. Based on the theory of credit management and risk control, this paper combines the domestic and foreign research on accounts receivable. First of all, from three aspects of the total scale of accounts receivable, growth range, bad debt and customer analysis, the quality of accounts receivable is analyzed, combined with the credit policy of accounts receivable. This paper comprehensively analyzes the main problems in risk control of accounts receivable of M Coal Company and its adverse effects. Secondly, according to the whole risk management system, the paper optimizes the organization structure of credit management department. This paper designs the risk control scheme of accounts receivable from the following five aspects: improving customer credit rating system, establishing accounts receivable account management system, strengthening collection management of accounts receivable and perfecting internal control system of accounts receivable. From the aspects of constructing the public credit platform system, perfecting the credit management information system, strengthening the construction of human resources and so on, the internal and external guarantee of the risk control scheme of M coal company's accounts receivable is carried out. It is expected to play a positive role in the risk control of accounts receivable in M Coal Company. This paper analyzes the current situation of risk control of accounts receivable in M Coal Company by means of financial analysis. And according to the characteristic analysis model method to improve the company customer credit rating system, combined with other measures to carry on the whole process risk management plan design, helps M coal company to establish the scientific and effective risk control system, improves its receivable account quality. Reduce the loss of bad debts, improve the comprehensive competitiveness of the company, and provide reference for other enterprises in the coal industry.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.21

【参考文献】