南京农村中小型建筑企业的应收应付账款管理

发布时间：2018-01-05 10:01

本文关键词：南京农村中小型建筑企业的应收应付账款管理　出处：《四川农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：中小企业是我国国民经济的一支重要力量。其注册数量已经达到了1000多万家,它们提供了我国60%以上的工业生产总值和75%以上的就业份额,其对全国新增就业人口约80%的吸收安置,不仅极大地缓解了中国的就业压力,而且也为大量的农村富余劳动力找到了就业门路,为我国的经济发展做出了显著的贡献。但是中小企业却也在财务管理中出现了很多的困难和问题,并且还十分明显,较为严重地影响了中小企业的经济效益。对于中小建筑企业来讲,企业如果拥有一定数量的应收账款是比较正常的,但是如果其应收账款的数额过大、增加幅度过快,就有可能会影响到企业的正常资金周转,使得企业的流动资金发生短缺,严重的还会影响到企业日常生产的正常运行,使中小企业财务状况发生恶化。对此,企业要认真具体地分析应收账款的形成原因,并且及时地采取各种措施进行应收款项催收,从而降低经营风险、改善中小建筑企业的财务状况。对于应付账款,如果企业在较长的时间内,不及时对拖欠其他企业的应付账款进行偿还,甚至还有以提出资金紧张等编制各种理由不主动归还欠款,这样虽然暂时可从中获得收益,但会在很大程度上破坏影响中小企业与供应商或债权人的正常业务往来关系,给企业日后的生产经营活动埋下隐患。对于展期信用,虽然暂时可能获得了好处,但是常此以往,公司的信誉会降低,严重违背诚实守信原则的行为必将自食恶果。为此,本文首先分析了中小企业应收应付账款的现实情况,然后以南京农村中小型建筑企业的应收应付账款管理为例,分析归纳其存在的问题以及产生问题的原因,提出了农村中小建筑企业应当结合自身的经营状况,采取各种措施和办法,加大对应收账款活动及应付账款活动的流程优化和管理提升的对策建议,并以此分析为基础,提出了以SAAS模式下中小型企业财务管理的信息化建设为抓手,全面构建从根本上解决农村中小建筑企业应收应付账款管理问题的整体方案。
[Abstract]:The small and medium-sized enterprise is an important strength of national economy in China. The registration number has reached more than 1000, which provides more than 60% of China's gross industrial production and more than 75% of the share of employment, the employment population of about 80% of the new absorption placement, not only greatly ease the employment pressure and China. To find employment opportunities for a large number of surplus rural labor, make a significant contribution to China's economic development. But the small and medium-sized enterprise but also in financial management there are many difficulties and problems, and is also very obvious, more seriously affected the economic benefits of small and medium-sized enterprises. For the small and medium construction enterprises. If you have a certain amount of accounts receivable is relatively normal, but if the amount of accounts receivable is too large, the increase is too fast, it may affect the enterprise's normal capital turnover, The liquidity shortage, but also seriously affect the normal operation of daily production enterprises, the financial situation of small and medium-sized enterprises to deteriorate. In this regard, enterprises should carefully analyze the reasons of accounts receivable should be formed, and timely take various measures to receivables collection, so as to reduce business risk, improve the small and medium construction enterprises the financial situation for accounts payable, if the enterprise in a long time, not timely owed to other enterprises payable to repay, and even to put forward such as funds to prepare all kinds of reason not to take the initiative to return the debt, although this temporary benefit, but will disrupt the normal business relations and influence the enterprise and the supplier or the creditor to a great extent, hidden danger to the day after the enterprise's production and business activities. For the extension of credit, although temporarily be obtained Good, but often the past, the credibility of the company will be reduced, a serious violation of the principle of honesty behavior would be disastrous. Therefore, this paper first analyzes the practical situation of small and medium-sized enterprises accounts payables, and accounts receivable management case of Nanjing rural small and medium construction enterprises accounts payable, summed up its existing reason analysis problems and problems, put forward the rural small and medium-sized construction enterprises should be combined with their own operating conditions, take various measures and methods, suggestions to improve the increase of accounts receivable and accounts payable activities activities of process optimization and management, and on the basis of this analysis, put forward the informatization construction of small and medium enterprise financial management based on SAAS mode as the starting point, to build a comprehensive overall plan to fundamentally solve the rural small and medium-sized construction enterprises accounts payable management problems.

【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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