HS进出口贸易公司应收账款管理研究
发布时间：2018-11-23 08:46
【摘要】：随着社会经济大环境的变化，企业之间的竞争变得日益激烈。为了加速自身发展，从而应对残酷的竞争，扩大自身的市场，企业开始利用商业信用来进行商业赊销，由此便产生了应收账款。然而在市场上，有很多企业都因为资金周转不灵而倒闭，因此加强企业应收账款的管理往往就成为了企业生存和发展的重中之重。 本文介绍了目前国内外应收账款管理研究的相关动态，详细分析了HS进出口贸易公司应收账款管理的现状，指出其在应收账款管理方面存在的问题，分别体现在对往来客户的资信状况缺乏分析与评估、缺乏有效而完善的内部管理制度、坏账损失确认政策存在问题、考核制度不合理，约束机制不健全以及以国际债务为代表的国际贸易环境恶劣影响五个方面。 本文对HS进出口贸易公司强化应收账款管理提出了五项具体的针对性建议：一是加强企业内部控制，建立健全企业应收账款各项管理制度；二是制定合理的收账政策，采用恰当的收账方法；三是建立全面的信用风险防范制度；四是防范应收账款结算风险；五是加大技术创新、产品创新和市场创新，根本上提高企业竞争力。本文对进出口贸易公司应收账款管理行业有指导性意义。
[Abstract]:With the change of social and economic environment, the competition between enterprises becomes increasingly fierce. In order to accelerate their own development, so as to cope with the cruel competition and expand their own market, enterprises began to use commercial credit to carry out commercial credit sales, which resulted in accounts receivable. However, in the market, many enterprises have closed down because of the poor turnover of funds, so strengthening the management of enterprise accounts receivable has often become the most important point for the survival and development of enterprises. This paper introduces the current research trends of accounts receivable management at home and abroad, analyzes in detail the current situation of accounts receivable management in HS import and export trading company, and points out the problems existing in the management of accounts receivable. They are reflected in the lack of analysis and evaluation of the credit status of customers, the lack of an effective and perfect internal management system, the problems in the recognition policy of bad debts losses, the unreasonable appraisal system, The constraint mechanism is not perfect and the bad international trade environment represented by international debt affects five aspects. This paper puts forward five specific suggestions for HS Import and Export Company to strengthen the management of accounts receivable: first, strengthen the internal control of enterprises, establish and perfect the management system of accounts receivable of enterprises; The second is to establish a reasonable collection policy, to adopt the appropriate method of collection, the third is to establish a comprehensive credit risk prevention system, the fourth is to guard against the settlement risk of accounts receivable; Fifth, increase technological innovation, product innovation and market innovation, fundamentally improve the competitiveness of enterprises. This article is instructive to the account receivable management industry of import and export trading company.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F752.6
本文编号：2350953
[Abstract]:With the change of social and economic environment, the competition between enterprises becomes increasingly fierce. In order to accelerate their own development, so as to cope with the cruel competition and expand their own market, enterprises began to use commercial credit to carry out commercial credit sales, which resulted in accounts receivable. However, in the market, many enterprises have closed down because of the poor turnover of funds, so strengthening the management of enterprise accounts receivable has often become the most important point for the survival and development of enterprises. This paper introduces the current research trends of accounts receivable management at home and abroad, analyzes in detail the current situation of accounts receivable management in HS import and export trading company, and points out the problems existing in the management of accounts receivable. They are reflected in the lack of analysis and evaluation of the credit status of customers, the lack of an effective and perfect internal management system, the problems in the recognition policy of bad debts losses, the unreasonable appraisal system, The constraint mechanism is not perfect and the bad international trade environment represented by international debt affects five aspects. This paper puts forward five specific suggestions for HS Import and Export Company to strengthen the management of accounts receivable: first, strengthen the internal control of enterprises, establish and perfect the management system of accounts receivable of enterprises; The second is to establish a reasonable collection policy, to adopt the appropriate method of collection, the third is to establish a comprehensive credit risk prevention system, the fourth is to guard against the settlement risk of accounts receivable; Fifth, increase technological innovation, product innovation and market innovation, fundamentally improve the competitiveness of enterprises. This article is instructive to the account receivable management industry of import and export trading company.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F752.6
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