应收账款的风险防范与管理研究

毕业设计(论文)题目名称：DG公司应收账款的风险防范与管理研究系别：经济管理系专业/班级：会计07102班学生：杨金学号：071023011111指导教师（职称）：方丽娟（副教授）摘要在当前的经济环境中，企业之间大都采用赊销方式进行商品交易。随着中国市场经济的快速发展，市场竞争日益激烈，企业采用赊销能够扩大销售、占领更大的市场份额、增加企业的利润。然而，带来这些利益的同时，许多企业存在着一些诸如逾期账款金额大、账款拖欠时间长、坏账率高、忽视信用管理等应收账款的管理问题，有些企业因应收账款居高不下造成资金周转困难，严重影响了企业的现金流量和财务状况，制约了企业的正常经营和发展。因此，加强企业应收账款的管理显得十分的重要，通过制定并实施有效的应收账款管理措施，昀终实现企业价值昀大化的目标。本文首先介绍了应收账款管理的基本理论，主要介绍应收账款管理目标与功能、信用政策、信用管理，以及应收账款形成的原因等；其次，对DG公司的应收账款管理的现状进行了分析；昀后，针对DG公司在应收账款管理方面存在的问题，提出应收账款的风险防范与管理的措施与建议。关键词：应收账款；应收账款风险；信用政策；风险防范IAbstractInthecurrenteconomicenvironment,betweenenterprisesmostusedcreditmeanscommoditiestrading.WiththerapiddevelopmentofChina'smarketeconomy,intensemarketcompetition,theenterpriseusingcredittoexpandsales,occupyagreatershareofthemarket,andincreaseenterpriseprofits.However,bringtheseinterests,butmanyenterpriseexistssomesuchaslatepaymentamountbig,longtimeandpaymentdefaultratehigh,ignorebadcreditmanagementproblemofthemanagementofaccountsreceivable,someenterpriserespondtoacceptpaymentcashflowdifficultiescausedbyhigh,andthisseriouslyinfluencestheenterprise'scashflowandfinancialsituation,andrestrictthenormaloperationanddevelopmentofenterprises.Therefore,strengthenstheenterpriseofthemanagementofaccountsreceivableseemedveryimportant,throughtheformulationandimplementationofeffectivereceivablesmanagementmeasures,andfinallyrealizethemaximizationofenterprisevaluegoal.Thispaperfirstintroducedthebasictheoryofthemanagementofaccountsreceivable,mainlyintroducesreceivablemanagementobjectivesandfunction,creditpolicy,creditmanagement,andthecausesoftheformationofaccountreceivable;Secondly,analyzedtheDGcompanyaccountsreceivablemanagementoftheexistingproblems;Finally,theDGcompanyinreceivablemanagement,andputsforwardtheproblemsexistingintheaccountreceivableriskpreventionandmanagementofthemeasuresandsuggestion.Keywords:accountsreceivable；accountsreceivablerisk；creditpolicy；riskpreventionII目录摘要..............................................................IAbstract...........................................................II1绪论..............................................................11.1研究背景.....................................................11.2研究目的和意义...............................................11.3文献综述.....................................................21.3.1国外文献综述...........................................21.3.2国内文献综述...........................................21.4研究内容与方法...............................................31.4.1研究内容...............................................31.4.2研究方法...............................................42应收账款管理相关理论..............................................52.1应收账款的概念...............................................52.2应收账款形成的原因...........................................52.2.1商业竞争...............................................52.2.2销售和收款时间差距.....................................52.3应收账款的管理目标及内容.....................................52.3.1应收账款的管理目标.....................................52.3.2应收账款管理的内容.....................................62.4应收账款的功能与成本.........................................72.4.1应收账款的功能.........................................72.4.2应收账款的成本.........................................72.5应收账款的信用政策...........................................82.5.1信用标准...............................................82.5.2信用条件...............................................82.5.3收账政策...............................................92.6应收账款的信用管理...........................................92.6.1信用调查...............................................92.6.2信用评估...............................................93DG公司应收账款管理现状分析.......................................113.1上市公司应收账款管理现状分析................................113.1.1上市公司应收账款管理现状..............................113.1.2应收账款管理现状的原因分析............................123.2DG公司应收账款管理现状及问题分析...........................133.2.1DG公司的概况..........................................133.2.2应收账款余额及账龄情况................................143.3DG公司应收账款管理问题的原因分析...........................153.3.1行业竞争激烈，导致应收账款增加........................153.3.2信用管理部门缺失、没有建立有效信用管理制度............163.3.3应收账款管理职责部门不合理............................163.4应收账款长期拖欠给公司带来的风险............................17IIIIV4DG公司应收账款的风险防范与管理措施...............................194.1研发生产适销的产品，提升产品竞争力..........................194.1.1利用鼓励政策，促进企业的发展..........................194.1.2提高产品科技含量和质量，降低产品成本..................194.2建立专门的信用管理机构，进行信用销售管理....................204.2.1设立独立的信用管理部门................................204.2.2制定合理的信用政策....................................214.2.3完善销售合同的管理....................................214.3健全公司内部管理制度........................................224.4其他的一些措施..............................................234.4.1应收账款的动态跟踪管理................................234.4.2利用应收账款进行融资..................................245结束语...........................................................25参考文献...........................................................26翻译部分...........................................................27英文原文.....................................................