4-6修改2-29浅析制造业应收账款的潜在风险及其应对措施

西京学院本科毕业设计（论文）本科毕业设计(论文)题目：浅析制造业应收账款的潜在风险及其应对措施院系：会计学院专业：会计学学号：1209061841姓名：詹艺指导教师：孙熠2016年6月西京学院本科毕业设计（论文）摘要当前，在市场竞争激烈的环境下，企业为了实现自身的发展并需扩大经营和生产，然而企业在扩大经营的过程中也会形成许许多多的问题，其中包括应收账款管理的问题。现代市场经济的条件下，制造业应收账款是企业资金的重要来源。是企业进行经济活动和经营的根本，应收账款的规模对制造业有很大的意义，企业中应收账款的风险是企业发展的一大障碍，通过科学的方式进行企业的管理能降低应收账款的风险，实现企业价值的最大化，企业内部的应收账款是企业进行发展的根本，所以企业要针对应收账款的风险进行评估，降低企业中应收账款的风险，完善企业的内部控制，保证企业的经济正常运行，使企业能够进行相应的经济活动和商业计划。上述问题影响了企业的现金流量和财务状况，更有甚者，造成企业资金周转困难，制约了企业的正常经营与发展。因此研究公司的应收账款管理显得非常有必要。本文以应收账款的理论知识为出发点，重点突出的分析了应收账款的理论重要性，并针对广州凯粤机电设备有限公司应收账款的应收账款现状，阐述了制造业企业整体的应收账款存在的问题，最后文章通过理论与实践相结合的方式细致地阐述了解决此种问题的对策建议，期望这种鄙薄之间能够对其他企业的应收账款管理形成借鉴。关键词：应收账款管理；制造业；问题及对策AbstractFundamentalform.However,atpresent,inthemarketcompetitionenvironment,enterprisesinordertoachievetheirowndevelopmentandtheneedtoexpandthebusinessandproductionenterprisesintheexpansionofbusinessprocesswillbemany,manyproblems,whichshouldbeincludedintheaccountsreceivablemanagementproblems.Themodernmarketeconomyconditions,manufacturingaccountsreceivableistheenterprisefundsanimportantsourceofenterpriseeconomicactivitiesandmanagement,accountsreceivablescaleofmanufacturingindustryhasgreatsignificance,theenterpriseshouldbeaccountsreceivableriskistheenterprisedevelopmentofamajorobstacle,thescientificenterprisemanagementcanreduceaccountsreceivablerisk,realizetheenterprisevaluemaximization,theenterpriseinternalAccountsreceivableistheenterprisetodevelopthefundamental,sotheenterpriseshouldtobeaccountsreceivableriskassessment,toreducetheriskofaccountsreceivableinenterprises,improvetheenterpriseinternalcontrol,ensurethenormaloperationoftheenterpriseeconomy,enableenterprisestothecorrespondingeconomicactivityandbusinessplan.Theseproblemsaffectedtheenterprisecashflowandfinancialsituation,whatismore,resultingincorporatecashflowdifficulties,restrictingthenormaloperationanddevelopmentofenterprises.Sotheresearchofthecompanyshouldbeaccountsreceivablemanagementisverynecessary.Thetheoreticalknowledgeofaccountsreceivableasastartingpoint,focusingontheoutstandinganalysistheshouldbethetheoreticalimportanceofaccountsreceivable,andaccordingtothemechanicalandElectricalEquipmentCo.,Ltd.GuangdongGuangzhouKaishouldbeaccountsreceivableshouldbereceivablestatus,expoundsthemanufacturingindustryasawholeenterpriseofaccountsreceivableexistenceproblem,thearticlethroughthetheoryandpracticeofcombiningdetailedexpoundsthesuggestionstosolvethiskindofproblem,expectthisdisdaintoonotherenterprisesshouldbeaccountsreceivablemanagement,formsthemodel.Keywords：Accountsreceivable;Commercialcredit;Selloncredit.Creditmanagement西京学院本科毕业设计（论文）目录1绪论.................................................................................................................................11.1研究的背景............................................................................................................11.2研究的意义..........................................................................................................11.3国内外研究现状..................................................................................................11.4研究的内容..........................................................................................................22应收账款管理概述.........................................................................................................32.1应收帐款的概念.....................................................................................................32.2应收账款的特点....................................................................................................32.2.1较高的风险性...........................................................................................32.2.2较长的停留时间.......................................................................................32.2.3增加企业成本...........................................................................................32.3应收账款潜在的风险.............................................................................................32.3.1.大量的应收账款会影响企业流动资金的周转...........................................32.3.2.应收账款夸大了企业经营成果，使企业存在亏损...................................42.3.3.应收账款增加了企业现金流出的损失........................................................43制造企业应收账款潜在问题和原因分析.......................................................................43.1制造业应收账款管理存在的问题........................................................................43.1.1客户信用评价机制不健全........................................................................43.1.2应收账款总额大、坏账损失多，周转率低、质量低.............................43.1.3管理层重视不够..........................................................................................53.1.4责任不清、奖惩不明..................................................................................53.1.5客户信用预警机制不完善..........................................................................53.2制造业应收账款存在问题的原因........................................................................53.2.1会计监督在某些方面存在不足..................................................................53.2.2没有很好地权衡好成本和收益.................................................................63.2.3信用风险管理意识淡薄.