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论文编号：	11051
作者编号：	2320170775
上传时间：	2019/12/4 17:56:13
中文题目：	中新药业应收账款管理研究
英文题目：	Research on the management of accounts receivable of Zhongxin Pharmaceutical
指导老师：	李姝 袁跃华
中文关键字：	应收账款；应收账款管理；信用管理；内部控制
英文关键字：	Accounts receivable; Accounts receivable management; Credit management; Internal Control
中文摘要：	在当前企业经营管理的学术研究和实践经验中，越来越多的学者和企业负责人开始意识到财务管理的重要性，保障企业财务状况的健康稳定，已经成为护航企业发展的重要推手。在企业财务管理的发展过程中，部分学者开始将研究的重心放在应收账款这一领域上来，应收账款管理的目的是快速完整地收回应收账款，提高资金的周转速率，降低应收账款管理成本，减少企业账目中坏账导致的经营风险和财务损失。在当前企业经营过程中，由于缺乏对于应收账款的系统化管理，由此导致的财务坏账率已经成为企业经营中的重大风险隐患。此次研究希望通过聚焦应收账款管理中遇到的问题，给出具有普遍适用性的问题总结，并提供潜在的应对方案。 本文主要聚焦于通过案例与理论相结合的分析方法，参阅国内外在应收账款研究领域的科研成果和学术文章，以更加具有实际指导意义的方式，希望能够对企业在财务管理和应收账款风险控制方面有所裨益。本文选取医药行业比较有代表性的国有企业中新药业集团股份有限公司作为研究对象，结合财务比率分析法，从应收账款管理的角度切入，通过分析该企业的经营策略、管理模式、财务体系、绩效考评等方面，结合近五年的详细财务报告，梳理总结出中新公司在应收账款管理方面存在的问题和不足。针对中新公司应收账款管理方面的问题，本文主要通过内部控制建设角度为以中新药业为代表的国内企业在应收账款和风险控制等财务管理提供了新视角、新思路。同样希望通过本文的分析、建议，能够将企业、政府、社会都纳入到信用体系建设中来，从监管、经营、参与等多个角度，共同促进良好营商环境的提升，进而帮助企业诚信经营、稳定发展。
英文摘要：	In the current academic research and practical experience of business management, more and more scholars and business leaders have begun to realize the importance of financial management and ensure the healthy and stable financial status of enterprises, which has become an important driving force for the development of escort enterprises. In the development of corporate financial management, some scholars began to focus on the field of accounts receivable. The purpose of accounts receivable management is to quickly and completely recover accounts receivable and improve the turnover rate of funds. Reduce the management costs of accounts receivable and reduce the operational risks and financial losses caused by bad debts in corporate accounts. In the current business process, due to the lack of systematic management of accounts receivable, the resulting financial bad debt rate has become a major risk hazard in business operations. The study hopes to highlight the issues of general applicability by focusing on the problems encountered in accounts receivable management and provide potential solutions. This paper focuses on the analysis methods combined with case and theory, and refers to the research results and academic articles in the field of accounts receivable research at home and abroad, in a more practical and instructive way, hoping to be able to manage the enterprise in financial management and receivables. There are benefits in the control of account risk. This paper selects the representative enterprise of the pharmaceutical industry, Zhongxin Pharmaceutical Group Co.Ltd. as the research object, combined with the financial ratio analysis method, from the perspective of accounts receivable management, through analyzing the business strategy and management of the enterprise. In terms of model, financial system, performance appraisal, etc, combined with the detailed financial report of the past five years, it summarizes the problems and deficiencies of Zhongxin Company in the management of accounts receivable. In view of the problems in the management of accounts receivable of Zhongxin Company, this paper mainly provides a new perspective and new ideas for financial management such as accounts receivable and risk control for domestic enterprises represented by Zhongxin Pharmaceutical through internal control construction. It is also hoped that through the analysis and suggestions of this paper, enterprises, governments, and society can be incorporated into the construction of the credit system. From the perspectives of supervision, management, and participation, we can jointly promote the improvement of a good business environment and help enterprises to operate with integrity steady development.
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