摘 要
应收账款是企业进行赊销而形成的未收回货款，是企业流动资产的重要组成部分，它的管理是否科学与企业的长远发展息息相关。众多企业的外部经营环境发生着深刻的变化，市场格局从企业主导的卖方市场逐步转变为消费者主导的买方市场，行业内竞争激烈。为了在变化中谋求生存，发挥竞争优势，扩大市场份额，企业纷纷尝试在销售中采用分期付款、赊销等信用交易方式。然而，在信用销售的过程中，企业又面临着新的困境。大量应收账款使企业资金被无偿占用，无法及时回笼。不仅难以满足自身资金周转的需要，还导致坏账风险增加，利润质量受到影响。事实上，大量文献显示，我国企业在应收账款管理方面的确存在诸多不足，平均坏账率高达 10%,是欧美企业的 20 倍。国内企业在市场环境趋紧，需求萎缩，经营困难加重的形势下，唯有积极改善应收账款质量，提高资金使用效率，才能保证企业的持续健康发展。因此，对我国企业应收账款管理的现状进行研究具有现实意义。
本文基于国内外学者对应收账款管理的研究成果，对相关理论进行了归纳和总结，其中较为细致地阐述了几个常用的应收账款质量评价方法及指标。在此基础上，以我国制造企业 WD 公司为研究对象，对其应收账款的质量和管理现状进行了分析，构造了应收账款质量评价的重要指标体系，主要包括含应收账款占流动资产比重、应收账款占主营业务收入比重的规模性指标，含应收账款增长率、主营业务收入增长率与应收账款增长率对比的增长性指标，以及含应收账款周转率、逾期应收账款占比的风险性指标。在现状分析之后，发现 WD 公司应收账款管理主要存在应收账款质量不高、信用管理职能的设置存在缺陷、缺少可供执行的信用政策、客户资料尚未形成统一管理以及应收账款催收手段单一等问题，继而分析了引起这些问题的原因，并针对存在的问题提出了解决对策，即设置独立的信用管理部门，制定规范而可供执行的信用政策，在事前、事中和事后三个阶段进行全程管理控制，并积极尝试利用应收账款融资，力求在每一个环节做好应收账款管理工作，从而提高应收账款管理水平。
关键词：应收账款，管理，风险，信用
ABSTRACT
Accounts receivable is unrecovered sales payment for goods occurring of theenterprise economic behavior. It is an important part of liquid assets of enterprises,whether its management science is closely related with the long-term development ofenterprises. External management environment of many enterprises has profoundchanges, market pattern dominated by enterprises from a seller's market gradually intoconsumers leading buyer's market, fierce competition is occurring in the industry. Inorder to make a living in change, develop competitive advantages and expand marketshare, many companies are trying to use the credit transactions such as installment,the credit in the sales way. In the process of credit sales, however, they are facing anew dilemma. A large number of accounts receivable make the enterprise funds areoccupied by the free, not drained in time. Not only difficult to meet the needs of theirown capital turnover, but also lead to increased risk of bad debts, the profit quality isaffected. In fact, a large number of Chinese and foreign literature, according to ourcountry enterprise account receivable management exists many problems, the averagebad rate is as high as 10%-twenty times the number of the European and UScompanies. Manufacturing enterprises in the face of the market environment, theinternational and domestic demand, increase the production and operation difficulties,actively improve the quality of accounts receivable, is the only thing to improve thequality of accounts receivable, increasing the service efficiency of funds, keep healthydevelopment. Therefore, the research on the present situation of accounts receivablemanagement of China's manufacturing enterprises has practical significance.
This article is based on the research on accounts receivable management ofscholars both at home and abroad, summarized the related theories, more detailedexpounded several commonly used accounts receivable quality evaluation methodsand indicators. Based on this, With WD company manufacturing enterprises in ourcountry as the research object, analyze the quality of accounts receivable andmanagement status, constructs the index system for quality evaluation of accountreceivable, mainly including current assets proportion of accounts receivable,accounts receivable accounts for the proportion of main business income scaleindicators, including growth rate of accounts receivable, advocate business incomegrowth rate and growth rate of accounts receivable contrast growth index and theaccounts receivable turnover, overdue accounts receivable risk index of the proportion.
After empirical analysis research, found that WD company accounts receivablemanagement mainly exist the following problems: The poor quality of accountsreceivable, credit management functions set was flawed, the lack of available forimplementation of credit policy, customer data has not yet form a unified managementand accounts receivable collection means, and so on. Then analyzes the causes ofthese problems, and puts forward the countermeasures for the existing problems,namely set up independent credit management department, formulate normative creditpolicy to perform, take control in advance, matter and afterwards three stages in thewhole management, and actively tried to use accounts receivable financing, strive fordoing well in the management of accounts receivable in every aspect, thereby enhancethe management level of accounts receivable.
Key words: accounts receivable, management, risk, credit
目 录
第 1 章 绪论
1.1 研究背景
1.2 研究意义
1.3 文献综述
1.3.1 国外研究现状
1.3.2 国内研究现状
1.3.3 文献研究述评
1.4 研究内容与方法
1.4.1 研究内容
1.4.2 研究方法
1.5 研究的创新之处
第 2 章 应收账款管理的理论基础
2.1 应收账款理论
2.1.1 应收账款的概念及成因
2.1.2 应收账款对公司经营的影响
2.1.3 应收账款的评价方法
2.2 信用政策理论
2.2.1 信用标准
2.2.2 信用条件
2.2.3 收账政策
2.3 应收账款全程管理模式
2.3.1 事前控制
2.3.2 事中控制
2.3.3 事后控制
第 3 章 WD 公司应收账款管理现状分析
3.1 企业概况
3.1.1 WD 公司简介
3.1.2 业务收入结构
3.2 行业发展
3.3 WD 公司应收账款管理的现状
3.3.1 WD 公司应收账款质量现状
3.3.2 WD 公司应收账款管理现状
第 4 章 WD 公司应收账款管理存在的问题及成因分析
4.1 WD 公司应收账款管理存在的问题
4.1.1 应收账款质量有待提升
4.1.2 信用管理职能的设置存在缺陷
4.1.3 缺少可供执行的信用政策
4.1.4 客户资料尚未形成统一管理
4.1.5 应收账款催收手段单一
4.2 WD 公司应收账款管理问题的成因分析
4.2.1 外部原因
4.2.2 内部原因
第 5 章 完善 WD 公司应收账款管理的对策
5.1 应收账款的事前控制
5.1.1 设置独立的信用管理部门
5.1.2 制定合理的信用政策
5.2 应收账款的事中控制
5.2.1 完善销售合同管理制度
5.2.2 加强客户的动态跟踪管理
5.3 应收账款的事后控制
5.3.1 定期对应收账款进行对账和反馈
5.3.2 灵活选择应收账款催收方式
5.3.3 积极尝试利用应收账款融资
第 6 章 结论与展望
6.1 研究结论
6.2 研究局限与展望
致 谢
参考文献
