汽车零部件企业应收账款风险度量研究

发布时间：2018-01-06 10:41

本文关键词：汽车零部件企业应收账款风险度量研究　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国30多年的经济高速发展，赊销已经成为企业往来支付货款的一种常用手段。但由于近年来国内外经济持续低迷，因此许多企业存在大量难以回收的应收账款。而这其中许多的应收账款最终又变成了呆账，坏账，最终对企业持续运营造成严重影响。许多国内外事例证明，，应收账款的高风险对企业造成的影响是无法计算的：轻则增加企业营运成本，重则导致资金周转困难，甚至破产。但是对于汽车这类成本较大的大宗商品，汽车零部件企业存在1-2年以上的应收账款十分普遍，部分企业甚至存在着3年以上的应收账款，如法雷奥、上海天合等。事实上，企业财务人员都非常重视应收账款这一项工作，但对许多企业而言，如何管理好企业的应收账款仍然是一个十分棘手的问题。当然，这一点在动则被拖欠两三年应收账款的汽车零部件企业身上体现得尤其明显。剔除宏观经济环境、社会信用状况等一些客观因素的影响，汽车零部件企业对本身所持有的应收账款风险必须作一个准确而及时的管控。但是，由于缺少科学严谨的定量分析，因此在实际操作过程中更多的是参照业内通用的做法或者借鉴以往的工作经验，而这些又因为不同的企业和不同的从业人员，其得出的结果和解决方法又大有不同，甚至是大相径庭，背道而驰。因此在这个大背景下，将应收账款风险进行定量分析，可以有效的评估企业的应收账款风险，从而根据该评估结果制定相应的对策，对应收账款进行卓有成效的管理。本文通过对应收账款产生的原因入手，对客户企业的财务指标和非财务指标进行综合分析，并通过对应收账款的过往拖欠额度和历史回收状况进行分析，构建了应收账款风险度量分析模型采用层次分析法（Analytic Hierarchy Process，简称AHP）建立判断矩阵，计算各指标相应的权重，并通过建立一定的评分机制和回归方程进行定量分析，从而计算出应收账款的综合风险。运用该应收账款风险度量模型，汽车零部件企业可以对自身的应收账款风险进行定期的测量，并依据测量出的结果制定出合理的应收账款政策，从对应收账款带来的财务风险进行合理掌控。
[Abstract]:With the rapid development of China's economy for more than 30 years, credit sales has become a common means for enterprises to pay for goods. But in recent years, the domestic and foreign economy has been in the doldrums. Therefore, many enterprises have a large amount of accounts receivable which is difficult to recover. And many of these accounts receivable eventually become bad debts, bad debts, and finally have a serious impact on the continuous operation of enterprises. Many domestic and foreign examples prove that. The impact of the high risk of accounts receivable on enterprises is incalculable: light increases the operating costs of enterprises, heavy lead to liquidity difficulties, or even bankruptcy. But for large commodities such as automobiles, automotive parts enterprises have more than 1-2 years of accounts receivable is very common, some enterprises even have more than 3 years of accounts receivable, such as Farrao. Shanghai Tianhe et al. in fact, enterprise financial personnel attach great importance to the work of accounts receivable, but for many enterprises, how to manage the accounts receivable is still a very difficult problem. Of course. This is especially evident in auto parts enterprises which are in arrears for two or three years. It excludes some objective factors such as macroeconomic environment, social credit situation and so on. Auto parts enterprises must make an accurate and timely control on the risk of accounts receivable held by themselves. However, due to the lack of scientific and rigorous quantitative analysis. Therefore, in the actual operation process is to refer to the general practice of the industry or to learn from previous work experience, and these are due to different enterprises and different practitioners. Its results and solutions are very different, even very different, running counter. Therefore, in this context, the risk of accounts receivable will be quantitatively analyzed. It can effectively evaluate the risk of accounts receivable, and then make corresponding countermeasures according to the evaluation results, and manage the accounts receivable effectively. This paper starts with the causes of accounts receivable, and analyzes the financial indicators and non-financial indicators of customer enterprises, as well as the past arrears and historical recovery of accounts receivable. In this paper, the risk measurement model of accounts receivable is constructed. The AHP Analytic Hierarchy process (AHPP) is used to establish the judgment matrix. Calculate the corresponding weights of each index, and establish a certain scoring mechanism and regression equation for quantitative analysis, so as to calculate the comprehensive risk of accounts receivable. Auto parts enterprises can measure the risk of their own accounts receivable periodically, and according to the results of the measurement to formulate a reasonable accounts receivable policy, from the financial risk of accounts receivable to be reasonably controlled.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.471

【参考文献】