發(fā)布時(shí)間：2018-03-19 08:29

  本文選題：應(yīng)收賬款　切入點(diǎn)：信用　出處：《山東大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場(chǎng)經(jīng)濟(jì)的發(fā)展,企業(yè)之間的競(jìng)爭(zhēng)日趨激烈,賒銷已成為企業(yè)刺激銷售、充分挖掘市場(chǎng)潛力的重要手段。信用銷售雖然幫助企業(yè)擴(kuò)大了市場(chǎng)份額,提高了競(jìng)爭(zhēng)能力,但同時(shí)也給企業(yè)帶來了諸多隱患和問題。賒銷是把雙刃劍,提高了銷售額,但隨之而來的應(yīng)收賬款風(fēng)險(xiǎn)也成為影響企業(yè)正常經(jīng)營發(fā)展的一個(gè)不容忽視的問題。由于我國社會(huì)整體信用環(huán)境不健全,各項(xiàng)法律法規(guī)還需完善,加之大多數(shù)企業(yè)應(yīng)收帳款管理制度都很缺乏,導(dǎo)致很多企業(yè)存在應(yīng)收賬款不能及時(shí)收回甚至變成壞賬的風(fēng)險(xiǎn)。很多企業(yè)因?yàn)閼?yīng)收賬款管理問題造成資金周轉(zhuǎn)緊張,企業(yè)持續(xù)健康發(fā)展受到制約。西方在應(yīng)收賬款管理方面的理論研究已經(jīng)很發(fā)達(dá),而我國在這方面的研究才剛剛起步,尚未形成健全的研究體系,很多理論研究都直接照搬西方發(fā)達(dá)國家的管理模式,適應(yīng)我國具體國情的應(yīng)收帳款管理方法較為缺乏。因此,如何對(duì)企業(yè)應(yīng)收賬款進(jìn)行管理,降低應(yīng)收帳款風(fēng)險(xiǎn),已成為一個(gè)迫切需要考慮的重要研究課題,這個(gè)課題具有很強(qiáng)的現(xiàn)實(shí)意義。 本文在對(duì)國內(nèi)外應(yīng)收賬款管理理論分析匯總的基礎(chǔ)上,以博士倫制藥為研究對(duì)象,對(duì)該企業(yè)應(yīng)收賬款管理體系的現(xiàn)狀進(jìn)行了深入、細(xì)致的分析研究,尤其對(duì)近幾年的財(cái)務(wù)歷史數(shù)據(jù)進(jìn)行了對(duì)比,揭示了企業(yè)應(yīng)收帳款管理方面存在的各類問題,并進(jìn)一步剖析了問題的具體成因。在此前提下,結(jié)合前面的信用管理理論、風(fēng)險(xiǎn)管理理論及全面管理理論,提出了建立應(yīng)收賬款全程管理模式,為企業(yè)提高應(yīng)收賬款管理水平,降低應(yīng)收賬款風(fēng)險(xiǎn)提供了有效的解決對(duì)策。全程管理模式提出設(shè)置獨(dú)立的信用管理部門,規(guī)定由信用管理部門會(huì)同財(cái)務(wù)部、銷售部等部門,分事前、事中和事后三個(gè)階段,對(duì)應(yīng)收帳款風(fēng)險(xiǎn)進(jìn)行全面有效的全程管理。這種模式按照事前、事中和事后三個(gè)階段分別制定了詳細(xì)的管理對(duì)策,包括管理權(quán)限的設(shè)置、信用政策的制定、賒銷額度的審批等,力圖改變以前那種事后管理的被動(dòng)管理模式。通過加強(qiáng)應(yīng)收賬款管理的事前、事中控制,加強(qiáng)監(jiān)管銷售人員,做好客戶的信用審批工作,盡可能將壞賬風(fēng)險(xiǎn)杜絕在賒銷業(yè)務(wù)發(fā)生前,讓企業(yè)最大限度的在賒銷和應(yīng)收賬款風(fēng)險(xiǎn)之間保持平衡,實(shí)現(xiàn)企業(yè)價(jià)值最大化的目標(biāo)。
[Abstract]:With the development of market economy in our country, the competition among enterprises is becoming more and more fierce. Credit sales has become an important means for enterprises to stimulate sales and fully tap the market potential. But at the same time, it also brings many hidden dangers and problems to enterprises. Credit sales is a double-edged sword, which increases the sales volume. However, the risk of accounts receivable has also become a problem that can not be ignored in the normal operation and development of enterprises. As the overall credit environment of our society is not perfect, various laws and regulations still need to be improved. In addition, most enterprises lack a management system of accounts receivable, which leads to the risk that accounts receivable cannot be recovered in time or even become bad debts. Many enterprises have tight capital turnover due to the problem of accounts receivable management. The sustained and healthy development of enterprises is restricted. The theoretical research on the management of accounts receivable in the West has been very developed, but the research in this field in our country has just started, and has not yet formed a sound research system. Many theoretical studies have directly copied the management model of western developed countries, and the management methods of accounts receivable adapted to the specific conditions of our country are relatively lacking. Therefore, how to manage the accounts receivable of enterprises and reduce the risk of accounts receivable, Has become an urgent need to consider an important research topic, this topic has a strong practical significance. Based on the analysis of domestic and foreign accounts receivable management theory, this paper makes a thorough and detailed analysis and research on the current situation of the management system of accounts receivable in this enterprise, taking the Shih-Lun Pharmaceutical Company as the research object. In particular, by comparing the financial historical data in recent years, this paper reveals the various problems existing in the management of accounts receivable, and further analyzes the specific causes of the problems. On this premise, combined with the previous credit management theory, The theory of risk management and the theory of overall management put forward the establishment of the whole process management model of accounts receivable, which can improve the management level of accounts receivable for enterprises. Reducing the risk of accounts receivable provides an effective solution. The whole process management mode proposes the establishment of independent credit management departments, which are stipulated by the credit management departments, together with the departments of finance, sales, etc., in three stages: prior, during and after the event, Comprehensive and effective management of the risk of accounts receivable is carried out throughout the whole process. According to the three stages of advance, business and post, detailed management countermeasures are formulated, including the establishment of management authority, the formulation of credit policy, the examination and approval of credit sales quota, etc. Trying to change the former passive management mode of ex post management. By strengthening the prior and in-process control of accounts receivable management, strengthening the supervision of sales personnel, and doing a good job of customer credit approval, As far as possible, the risk of bad debts should be avoided before the business of credit sale, and the balance between the risk of credit sale and the risk of accounts receivable should be kept as far as possible, so as to realize the goal of maximizing the value of the enterprise.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.72

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