RT建筑公司应收账款管理问题研究
发布时间：2018-07-31 09:36
【摘要】：随着我国综合国力的增强和经济全球化脚步的加快,建筑施工企业有了迅猛的发展.2012年,全社会建筑业增加值近30000亿元,比上年增长28.3%.其中，我国整体性与专业性建筑承包企业的利润达到3775亿元，实现了31%的增长。建筑施工行业面临着巨大机遇，享受着经济带来的资源，与此同时，挑战也不断出现。随着经济的发展，市场的不确定因素增加，建筑施工行业所需要应对的财务问题随之增多。这些财务问题如果没有得到合理的解决，在达到一定临界点时就会爆发危机，危害建筑施工业的长远发展。 一直以来，，企业在账目管理上的重难点就是应该收纳的款项。而对于我国建筑施工行业来说，这更是一大难题，形势不看好。例如，企业间账务的拖欠、到期应收款项账目太多、无头帐越来越多等问题，严重阻碍企业经济发展。细细推销一些重组企业或是破产企业的经济问题，不难发现，很多企业都是应收款项的管理出了问题，导致许多款目贷赊出去却不能有效收回产生财务危机。此类问题不是单个企业或是单个行业的问题，得不到及时处理的话，整个国民经济都会受到牵连。 本文通过构建以内部控制为基础的应收账款管理体系，解决RT建筑公司中存在的应收账款管理不善的问题，进一步提高公司的核心竞争力，为公司在激烈的市场竞争中赢得优势，从而为公司的长远发展打下坚实的基础。
[Abstract]:With the increase of our country's comprehensive national strength and the acceleration of the pace of economic globalization, the construction enterprises have made rapid development. In 2012, the added value of the whole social construction industry was nearly 3 trillion yuan, an increase of 28.3 yuan over the previous year. Among them, the profit of our country's integrated and professional construction contracting enterprises reached 377.5 billion yuan, which achieved a growth of 31%. Construction industry is faced with great opportunities, enjoy the resources brought by the economy, at the same time, the challenges are also emerging. With the development of economy and the increase of market uncertainty, the financial problems that the construction industry needs to deal with are increasing. If these financial problems are not solved reasonably, a crisis will break out when a certain critical point is reached, which will endanger the long-term development of the construction industry. All the time, the most difficult point in the management of accounts is the amount of money to be collected. But to our country construction industry, this is a big problem, the situation is not optimistic. For example, there are many problems, such as the overdue account, the accounts receivable due, and the increasing number of headless accounts, which seriously hinder the economic development of enterprises. It is not difficult to find out that many enterprises have problems in the management of receivables, which lead to many items being loaned on credit but unable to recover effectively to produce financial crisis. This kind of problem is not a single enterprise or a single industry, if not dealt with in time, the entire national economy will be implicated. By constructing the management system of accounts receivable based on internal control, this paper solves the problem of poor management of accounts receivable in RT construction company, and further improves the core competitiveness of the company. For the company in the fierce market competition to win the advantage, thus laying a solid foundation for the long-term development of the company.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92
本文编号：2155180
[Abstract]:With the increase of our country's comprehensive national strength and the acceleration of the pace of economic globalization, the construction enterprises have made rapid development. In 2012, the added value of the whole social construction industry was nearly 3 trillion yuan, an increase of 28.3 yuan over the previous year. Among them, the profit of our country's integrated and professional construction contracting enterprises reached 377.5 billion yuan, which achieved a growth of 31%. Construction industry is faced with great opportunities, enjoy the resources brought by the economy, at the same time, the challenges are also emerging. With the development of economy and the increase of market uncertainty, the financial problems that the construction industry needs to deal with are increasing. If these financial problems are not solved reasonably, a crisis will break out when a certain critical point is reached, which will endanger the long-term development of the construction industry. All the time, the most difficult point in the management of accounts is the amount of money to be collected. But to our country construction industry, this is a big problem, the situation is not optimistic. For example, there are many problems, such as the overdue account, the accounts receivable due, and the increasing number of headless accounts, which seriously hinder the economic development of enterprises. It is not difficult to find out that many enterprises have problems in the management of receivables, which lead to many items being loaned on credit but unable to recover effectively to produce financial crisis. This kind of problem is not a single enterprise or a single industry, if not dealt with in time, the entire national economy will be implicated. By constructing the management system of accounts receivable based on internal control, this paper solves the problem of poor management of accounts receivable in RT construction company, and further improves the core competitiveness of the company. For the company in the fierce market competition to win the advantage, thus laying a solid foundation for the long-term development of the company.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92
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