我国制造型上市公司应收账款质量研究

发布时间：2018-07-23 20:01

【摘要】：制造型上市公司为应对市场格局转向买方市场的变化，以及愈演愈烈的行业市场竞争，纷纷试行采用分期付款和赊销等信用交易方式，以求吸引客户进而增加销售业绩，扩大企业的市场占有份额。信用销售方式的运用必然会给制造型上市公司带来日益显著的应收账款总额，使得企业资金被客户无偿地占有影响自身的周转与经营管理，提高企业产生呆账、坏账的风险性，一定程度上决定着企业利润质量的好坏。另外，，我国企业的应收账款管理中存在诸多问题，平均坏账率高达10%，远远高于欧美企业的0.5%。制造型上市公司在面临市场环境趋紧，国际国内需求萎缩，生产经营困难加重的情况下，积极改善应收账款质量，提高企业资金使用效率和充裕度，才能保证企业持续健康发展。因此，对制造型上市公司应收账款质量进行研究具有现实意义，有效分析其应收账款管理存在问题，并及时采取针对性的改进措施。本文以我国制造型上市公司的应收账款质量为研究对象，通过文献研究进行相关概念的界定，并在总结应收账款质量评价方法及指标的基础上构建制造型上市公司应收账款质量评价的三个维度下六个重要指标的体系，主要包括含应收账款占流动资产比重、应收账款占营业收入比重的规模性指标，含应收账款增长率、营业收入增长率与应收账款增长率之差的增长性指标以及含应收账款周转率、逾期应收账款占比的风险性指标。在所建立的制造型上市公司应收账款质量评价指标体系地指导下，对沪市104家制造型上市公司的应收账款质量进行了分析研究，发现其主要存在问题有：应收账款总量过大，增长过快；应收账款增长率超过营业收入增长率；应收账款周转率较低，逾期应收账款占应收账款比例较高等。在此基础之上，本文对制造型上市公司应收账款质量存在的以上问题给以有针对性的改善建议。总体而言，制造型上市公司应当加强研发创新和品牌打造以增强企业竞争力，并做好应收账款的事前、事中与事后的全面过程控制，完善客户信用等级评定及授信管理机制，构建符合制造型上市公司自身的应收账款信息管理系统。
[Abstract]:In order to cope with the changes in the market pattern to the buyer's market and the growing competition in the industry market, the manufacturing companies try to attract customers to increase the sales performance and expand the market share of the enterprises. The use of the way of credit sales is bound to be made in the manufacturing type. The city company brings more and more outstanding accounts receivable total, which makes the enterprise funds have their own turnover and management, improve the bad debt and the risk of bad debts to some extent. In addition, there are many problems in the management of accounts receivable in our enterprises and the average bad debts. The rate is up to 10%, which is far higher than that of the 0.5%. manufacturing companies in Europe and the United States. In the face of the tighter market environment, the shrinking international and domestic demand and the aggravation of the production and operation difficulties, the quality of accounts receivable is improved, the efficiency and adequacy of the enterprise funds can be improved so as to ensure the sustainable and healthy development of the enterprises. It is of practical significance to study the quality of accounts receivable, to effectively analyze the problems existing in the management of accounts receivable, and to take timely and targeted improvement measures.
This paper, taking the quality of accounts receivable of the listed companies in China as the research object, defines the related concepts through literature research, and on the basis of summarizing the evaluation methods and indexes of the accounts receivable quality, the system of six important indexes under the three dimensions of the evaluation of the accounts receivable quality of the listed companies, mainly including the corresponding measures. Accounts receivable account for the proportion of current assets, the scale of accounts receivable account for the proportion of operating income, the growth rate of accounts receivable, the growth rate of the growth rate of revenue and the growth rate of accounts receivable, the risk of the account receivable turnover and the ratio of accounts receivable overdue. Under the guidance of the quality evaluation index system, the quality of accounts receivable of 104 listed companies in Shanghai stock market is analyzed and studied. The main problems are as follows: the total amount of accounts receivable is too large and grows too fast; the accounts receivable growth rate exceeds the growth rate of operating income; the turnover rate of receivable accounts is low, and the overdue accounts receivable account for accounts receivable. On this basis, this paper gives some suggestions on improving the quality of accounts receivable in the listed companies. In general, the manufacturing companies should strengthen the R & D innovation and brand building to enhance the competitiveness of the enterprises, and do a good job of the accounts receivable, both in the event and after the event. Procedure control, improve customer credit rating and credit management mechanism, to build a manufacturing-oriented listed companies in line with their own accounts receivable information management system.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F425

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