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论文编号：	10378
作者编号：	2220160921
上传时间：	2018/12/6 11:00:21
中文题目：	DY电器应收账款管理优化研究
英文题目：	Research on the optimization of accounts receivable management for DY electrical appliances
指导老师：	张晓农
中文关键字：	应收账款；“新常态”；电力设备制造；内部控制
英文关键字：	accounts receivable；"new normal"；power equipment manufacturing；internal control
中文摘要：	随着中国经济由高速增长时代迈入了增长放缓而寻求稳定增长的“新常态”；在不断增强的环境和资源约束，明显放缓的投资和出口增速，不断上升的劳动力等生产要素成本面前，依靠生产要素投入、规模扩张的粗放发展模式难以持续；我国制造业发展面临新的挑战。高端产能不足、中低端产能过剩、竞争手段复杂多样、生产厂家众多是我国电力设备制造行业的突出表现。自国家产业政策调整以来，由于银行和政府方面的原因导致大部分央企及地方国有企业资金状况不佳、融资困难，拖欠货款现象较为严重。当前持续萎缩的火电市场容量，更加不利于积压存货的串用利用；长期积压不但影响存货的周转和品质，还会增加存货余额，存货压降工作困难重重。一方面电力设备制造企业为了压降存货，另一方面由于电力设备制造企业在输变电行业里面的弱势地位不得不采取赊销的措施来增加销售，降低库存。在这种形势下电力设备制造企业的应收账款不断的增加，企业面临的风险也越来越高。应收账款作为企业的流动资产的重要组成部分，其能否顺利、安全、高效的回笼关系到企业资金链的安全。企业加强应收账款管理可以降低企业的资金风险与财务风险，为企业的可持续发展奠定基础。本文以DY电器为例，通过回顾国内外学者针对应收帐管理的研究成果和内部控制理论，结合DY电器所在行业的特征，依照提出问题、分析问题、解决问题的思路，分析DY电器在应收账款中存在的问题，深入研究应收账款产生的原因，提出相应的问题解决方案。
英文摘要：	As China's economy has stepped into a "new normal" of steady growth from the era of high-speed growth, the extensive mode of development relies on input of production factors and scale expansion in the face of increasing environmental and resource constraints, slowing down investment and export growth, rising labor costs and other factors of production. It is difficult to sustain; the development of China's manufacturing industry is facing new challenges. Insufficient high-end capacity, excessive middle and low-end capacity, complex and diversified means of competition, many manufacturers are the outstanding performance of China's power equipment manufacturing industry. Since the adjustment of national industrial policy, due to bank and government reasons, most of the central and local state-owned enterprises are in poor financial situation, financing difficulties, the phenomenon of arrears is more serious. At present, the shrinking capacity of thermal power market is not conducive to the collusion and utilization of backlog stocks; the long-term backlog not only affects the turnover and quality of stocks, but also increases the stock balance, and the inventory pressure drop is difficult. On the one hand, power equipment manufacturers in order to reduce the inventory voltage, on the other hand, because of the weak position of power equipment manufacturers in the transmission and transformation industry, they have to take credit measures to increase sales and reduce inventory. In this situation, the receivables of power equipment manufacturing enterprises are increasing, and the risks they are facing are becoming higher and higher. Accounts receivable as an important part of the current assets of enterprises, its smooth, safe and efficient withdrawal relates to the safety of the enterprise capital chain. Strengthening the management of accounts receivable can reduce the capital risk and financial risk of enterprises and lay a foundation for the sustainable development of enterprises. In this paper, DY electrical appliances as an example, by reviewing domestic and foreign scholars for the accounts receivable management research results and internal control theory. Combined with the characteristics of DY electrical appliances industry, according to the ideas of raising problems, analyzing problems and solving problems, this paper analyzes the existing problems of DY electrical appliances in accounts receivable, deeply studies the causes of accounts receivable, and puts forward corresponding solutions.
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