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论文编号：	10479
作者编号：	2120152908
上传时间：	2018/12/6 16:48:51
中文题目：	HG股份有限公司应收账款管理研究
英文题目：	The Study on the Accounts Receivable Management of HG Company
指导老师：	黄福广
中文关键字：	应收账款；信用销售；应收账款管理
英文关键字：	Accounts Receivable; Credit Sales; Accounts Receivable Management
中文摘要：	我国宏观经济制度的改革促进了市场经济的繁荣发展，企业之间的竞争也越发激烈。为了挣得更多客户、增加市场份额以增加收入，获取自身长远发展，企业信用销售的方式进行结算愈发普遍。一定程度上，信用销售确实起到了增加了企业销售收入的作用，但是信用销售的过度扩张也不可避免造成了企业应收账款风险的增长。在当前，国内很多企业没有对应收账款的全流程控制给予足够的关注，或者虽然进行了应收账款的管理优化，但方法和措施不够完善，给企业带来了种种不良后果，产生应收账款逾期、呆账、坏账等问题，对公司现金流造成不良影响甚至使企业陷入严重的财务危机。企业的持续稳定经营和其长期发展战略的实现，对应收账款的管理研究提出了迫切要求。 HG股份有限公司作为一家长期从事管材生产的上市公司，经过多年的发展，已具备生产各种品种、规格管材的能力，一直处于管材生产行业前十，其生产能力、市场份额和品牌认知度、技术研发水平等方面在行业内具有较大优势。为应对日益激烈的行业竞争、获得迅速发展，HG股份有限公司将较多的时间精力花费在生产工艺的研发、改良和区域市场的拓展上，对信用销售产生的应收账款风险重视不足，导致应收账款存在诸多问题。本文通过对HG公司上市以来的应收账款管理情况进行对比、分析，发现HG公司应收账款规模大、增速快，平均回收期过长，流动性较差，进而导致利润质量下降，在应收账款管理方面存在较多问题，主要是销售信用政策过于激进、信用监管存在漏洞、内部考核和激励指标不够完善。在对存在问题进行分析的基础上，有针对性的提出了优化建议，主要包括加强应收账款全流程管理，增强内部控制，利用应收账款资产证券化、保理、担保等方式转移应收账款风险等建议，同时也希望能为行业内企业提供借鉴与参考。
英文摘要：	China’s market economy thrives due to the reform of China's macroeconomic system, and the competition among enterprises has become increasingly fierce. In order to earn more customers, increase market share to increase revenue, and gain long-term development, the use of credit sales in enterprises is becoming more common. To a certain extent, credit sales have indeed played a role in increasing the sales revenue of enterprises, but the excessive expansion of credit sales will inevitably lead to an increase in the risk of corporate receivables. At present, many domestic enterprises do not pay enough attention to the full process control of the accounts receivable, or although the management of accounts receivable is optimized, the methods and measures are not perfect enough, which brings various adverse consequences to the enterprise. Problems such as overdue accounts, bad debts, etc., have adversely affected the company's cash flow and even result in enterprises falling into serious financial crisis. The continuous and stable operation of the enterprise and the realization of its long-term development strategy have put forward urgent requirements for the research of accounts receivable. Having been engaged in the production of concrete pipelines for many years, HG Company is one of the enterprises with the most complete varieties and specifications of concrete pipelines in China and has been in the first echelon of PCCP industry of China for many years. Its production capacity, market share and customer recognition bing advantages to the company in the existing industry. In order to cope with the increasingly fierce competition in the industry and obtain rapid development, HG Company spend most of its time and energy on research and development, improvement of the production process and the expansion of regional market but pay insufficient attention to the risk of accounts receivable arising from credit sales, resulting in many problems with accounts receivable. This paper reviews the current condition of HG Company’s accounts receivable and analyze problems in its management of accounts receivable, that its accounts receivables are too large, its growth rate too fast, the average payback period too long and its liquidity is not good, which leads to a decline in the quality of profits. The main reasons for these problems are that the credit sales policy is too radical, the supervision is flawed, and the internal assessment indicators are not perfect. On the basis of the analysis of the existing problems, the optimization suggestions include strengthening the whole process management of accounts receivable, enhancing internal control, and utilizing the methods of securitization, factoring and guarantee of accounts receivable assets transfer the risk of accounts receivable. At the same time, I hope this article can provide reference for enterprises in the industry.
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