浅谈企业应收账款管理存在的问题及对策

目录

题目浅谈企业应收账款管理存在的

问题及对策

——以协鑫新能源控股有限公司为例

目录

本科毕业论文（设计）原创性及知识产权声明 ..................... 错误!未定义书签。中文摘要及关键词.................................................. I II 英文摘要及关键词................................................... I V 一、应收账款管理的相关理论 (1)

（一）概念 (1)

（二）应收账款的影响 (1)

（三）加强应收账款管理的意义 (3)

（四）我国企业应收账款管理存在的主要问题 (4)

二、协鑫新能源控股有限公司应收账款管理的现状及问题 (5)

（一）公司简介 (5)

（二）协鑫新能源控股有限公司应收账款管理现状介绍 (6)

三、协鑫新能源控股有限公司应收账款管理存在问题的原因分析 (8)

（一）集团业务及经营财务业绩面临多项业务风险及不确定性。 (8)

（二）逾期客户缺乏活动账户 (10)

（三）未考虑宏观环境不利造成的影响 (10)

四、加强协鑫新能源控股有限公司应收账款管理的对策 (10)

（一）改进收费方式，减少应收账款率 (10)

（二）制定切实可行的收账政策 (11)

（三）建立专门的信贷管理机构，选择合适的结算方式 (11)

（四）完善企业应收账款的内部控制和激励机制 (12)

（五）树立起强烈的风险意识 (12)

五、总结 (12)

参考文献 (14)

致谢 (15)

摘要

社会经济在不断进步和发展,企业之间的竞争也愈来愈激烈,新的挑战和新客户连断不停增加。拓新市场,制定新的战略。在这种新的竞争模式,企业为了吸引更多客户的应收账款管理已采取了新的策略,已经被越来越多的企业所采用,从而使企业的应收账款越来越多,资金周转也严重,潜在的金融风险很大。应收账款是企业经营过程中早期投资的结果,是企业经营绩效最直接的表现。它是企业重要的资产,应收账款更为企业更好的经营业绩,企业资产的市场份额,越来越多的,但不是越多越好的应收账款,应收账款也引发企业财富虚增和利润的增多,如果应收账款多的问题发生得较为频繁,将导致企业支付的能力下降、偿债能力减弱,乃至使现金流断裂情况惨重,导致企业破产。应收账款的管理是现代企业发展的关键因素，而且关系着企业的经济效益，因而为了更好的巩固企业在市场竞争中的地位，要求当代企业在发展过程中必需选择相应的措施来提高自己的应收账款管理方面的水准，且由此化解应收账款管理中的难题。

关键词：应收账款管理应收账款问题对策

Abstract

With the continuous progress and development of the social economy,the compe tition among enterprises is becoming more and more intense,and the new challenges and new customers continue to increase.Develop new markets and formulate new stra tegies.In this new competition mode,enterprises have adopted a new strategy to attra ct more customers'accounts receivable management,which has been adopted by more and more enterprises,so that enterprises have more and more accounts receivable,ca pital turnover is also serious,and the potential financial risk is very large.The account s receivable is the result of the early investment in the business process,and is the mo st direct performance of the business performance.It is important to the enterprise's as sets,accounts receivable for enterprises to better operating performance,enterprise as set market share,more and more,but not the more the better accounts receivable,acco unts receivable should be increased by the enterprise wealth and inflated profits,if the accounts receivable more problems occur frequently,will weaken the ability of the en terprise to pay down,solvency,cash flow and make the fracture situation serious,caus es the bankruptcy of the enterprise.Accounts receivable management is a key factor i n the development of modern enterprises,but also related to the economic efficiency o f enterprises,in order to consolidate its position in the market competition,the enterpr ises in the development process must choose the appropriate measures to improve thei r accounts receivable management level,and thus should resolve the problem of accou nts receivable in the management of money.

Keywords: Receivables Management Accounts receivable Problems Countermeasures