农药企业应收账款内部控制研究

发布时间：2018-04-08 19:08

本文选题：内部控制　切入点：应收账款　出处：《北京交通大学》2014年硕士论文

【摘要】：摘要：随着国际经济一体化步伐的加快,以及我国宏观经济政策的不断调整和变化,企业面临的经营环境愈加复杂、竞争愈加激烈。企业为了不断加大产品的销售额和市场的占率,增强企业在行业销售过程中的竞争力,不可避免的越来越多的采用赊销这种销售模式,应收账款也随之不断地出现在企业间的这种信用交易中。一方面,市场竞争日益激烈,为争取到客户的订单,企业就需要有价格的优惠条件或可以进行赊销,但这种方式会导致企业的利润越来越薄；另外一方面,由于许多客户不守信用,随意的拖欠账款,企业需投入大量人力、财力解决难收款的问题,因此,要建立完善的应收账款内部控制制度,提高识别企业所面临的内外部风险能力,消除或减少企业的损失,提高企业的风险应对能力和竞争力。我国农药行业发展迅速,现已成为世界上第一大农药生产国,每年生产大量的原药及制剂,也是农药出口大国,我国生产的农药约60%出口到国外,为全世界的农业生产提供了重要支持。农药是现代农业发展的重要生产资料,对于保证农作物高产、质优具有不可或缺的作用。我国人口众多,农业不仅是我国的国民经济基础,也是重要的国防基础,但我国人均可耕地面积却远远低于世界平均水平。因此,更要不断提高农业生产水平、保护现有的农业生态环境,确保农民收入的良性增长,这些都与农药行业的发展密切相关。我国农药行业近几年,不断发展壮大,在规模逐步扩大的基础上,质量稳步提高,品种也不断丰富,为现代新型农业提供了强有力的支撑。由于农药生产企业的管理水平普遍偏低,且农药行业应收账款的特殊性。农药企业应收账款内部控制显得尤为重要。农药企业如何管理好应收账款,提高资金周转率,是农药企业发展的根本前提和关键因素。本文以内部控制理论、信用管理理论为基础,阐述了农药企业应收账款管理的必要性和重要性,应该如何提高应该账款管理水平,达到促进企业健康快速发展的要求。
[Abstract]:Absrtact: with the acceleration of international economic integration and the constant adjustment and change of China's macroeconomic policy, enterprises are facing a more complex business environment and more fierce competition.In order to continuously increase the sales volume and market share of products and enhance the competitiveness of enterprises in the industry sales process, it is inevitable that more and more enterprises adopt the selling mode of credit.The accounts receivable also appears continuously in this kind of credit transaction between enterprises.On the one hand, the market competition is increasingly fierce, in order to win orders from customers, enterprises need to have preferential prices or can be sold on credit, but in this way, the profits of enterprises will become thinner and thinner; on the other hand,As many customers do not keep their promises and are in arrears at will, enterprises need to invest a lot of manpower and financial resources to solve the problem of difficult collection. Therefore, a perfect internal control system of accounts receivable should be established.Improve the ability to identify internal and external risks, eliminate or reduce the losses of enterprises, and improve the ability and competitiveness of enterprises to deal with risks.The pesticide industry in China has developed rapidly and has become the largest pesticide producer in the world. It produces a large number of raw drugs and formulations every year and is also a large pesticide export country. About 60% of the pesticides produced in our country are exported to foreign countries.It provides important support for agricultural production all over the world.Pesticide is an important means of production for the development of modern agriculture, which plays an indispensable role in ensuring high yield and excellent quality of crops.China has a large population, agriculture is not only the foundation of our national economy, but also an important foundation of national defense, but the per capita arable land area in China is far lower than the average level of the world.Therefore, we should constantly improve the level of agricultural production, protect the existing agricultural ecological environment, and ensure the healthy growth of farmers' income, which are closely related to the development of pesticide industry.In recent years, the pesticide industry in our country has been developing and expanding, and on the basis of the gradual expansion of scale, the quality and variety of pesticide industry have been improved steadily, which has provided a strong support for modern new agriculture.The management level of pesticide production enterprises is generally low, and the particularity of receivable accounts in pesticide industry.The internal control of accounts receivable in pesticide enterprises is particularly important.How to manage the accounts receivable and improve the capital turnover rate is the basic premise and key factor of pesticide enterprise development.Based on the theory of internal control and credit management, this paper expounds the necessity and importance of the management of accounts receivable in pesticide enterprises, and how to improve the level of management of accounts receivable in order to meet the requirements of promoting the healthy and rapid development of enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

【参考文献】