华润华晶销售业务应收账款风险管理研究

发布时间：2018-01-09 02:26

本文关键词：华润华晶销售业务应收账款风险管理研究　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,随着我国市场经济的迅速发展,交易双方的结算方式发生了巨大变化,信用销售已经成为企业常见的一种销售结算方式,而且占企业销售收入中的比重也越来越大。信用销售是一把双刃剑,给企业带来了许多好处,比如刺激了消费者的购买欲望,增强了企业的市场竞争力,但也存在很多企业盲目追求销售增长,滥用赊销政策,忽视应收账款的风险防范和管理,最终造成企业经营困难甚至倒闭破产的情况发生。因此,研究企业应收账款风险管理具有很强的现实意义。赊销产生的基础是卖方对于买方的信用,应收账款风险管理实际上是对客户的信用风险管理。本文介绍了国内外关于信用管理和应收账款管理理论发展过程,分析在中国特色社会环境下赊销产生的原因、应收账款的总体特征以及存在的问题。为了更进一步理解应收账款风险管理,以华润华晶公司为例,介绍其目前应收账款风险管理的现状,描述其通过授信额度和控制发货来控制应收账款风险的具体操作方法。研究基于2010-2015年企业经营数据的分析,找出存在的问题,比如应收账款总额越来越多,回款周期越来越长,坏帐金额比例升高,发现造成问题的主要原因是客户财务数据造假、滥用信用政策以及应收账款风险管理控制缺乏过程监控。以理论为基础,研究提出具体的解决方案,建立独立的信用部门,优化目前的授信机制,比如客户资信评级、授信的额度;建立动态的监控体系,比如放帐总量控制、定期自查和内审以及风险的转移;逾期的具体处理方法,从而形成一套更加完善的应收账款风险管理体系,兼顾销售增长又使风险控制在的能够承受范围内。研究结论有望对公司提高应收账款风险管理水平带来帮助,同时给行业其他公司的应收账款管理提供启发。
[Abstract]:Since the reform and opening up, with the rapid development of the market economy in China, great changes have taken place in the settlement methods of both sides of the transaction. Credit sales have become a common way of sales and settlement of enterprises. Credit sales is a double-edged sword, which brings many benefits to enterprises, such as stimulating consumers' desire to buy and enhancing the market competitiveness of enterprises. However, there are many enterprises blindly pursue sales growth, abuse credit policy, ignore the risk prevention and management of accounts receivable, and eventually cause business difficulties or even bankruptcy. It is of great practical significance to study the risk management of enterprise accounts receivable. The basis of credit sales is the seller's credit to the buyer. The risk management of accounts receivable is actually the credit risk management of customers. This paper introduces the development process of the theory of credit management and accounts receivable management at home and abroad. This paper analyzes the causes of credit sales under the social environment with Chinese characteristics, the general characteristics of accounts receivable and the existing problems. In order to further understand the risk management of accounts receivable, take China Resources China Crystal Company as an example. This paper introduces the current situation of risk management of accounts receivable. This paper describes the specific operation methods to control the risk of accounts receivable through credit line and delivery control. Based on the analysis of enterprise management data from 2010 to 2015, the paper finds out the existing problems. For example, the total amount of accounts receivable is increasing, the payback cycle is getting longer and longer, the proportion of bad debts is increasing, and the main cause of the problem is the falsification of customer financial data. Abuse of credit policy and accounts receivable risk management control lack of process monitoring. Based on the theory, research and put forward specific solutions, establish an independent credit department, optimize the current credit mechanism. For example, customer credit rating, the amount of credit granted; Establish dynamic monitoring system, such as total billing control, regular self-inspection and internal audit and risk transfer; Overdue specific treatment methods, thus forming a set of more perfect accounts receivable risk management system. The research conclusion is expected to help the company to improve the risk management level of accounts receivable and to provide inspiration for other companies in the industry.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.63

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