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论文编号：	11133
作者编号：	2220160449
上传时间：	2019/12/7 14:17:35
中文题目：	GD公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of GD Company
指导老师：	王志红
中文关键字：	应收账款；应收账款管理；信用管理；评估管理
英文关键字：	Accounts receivable; Accounts receivable management; Credit management; Evaluation of management
中文摘要：	应收账款作为企业重要的流动资产，是公司的债权，也是公司流动性、变现性较强的流动资产，是公司资金流转中非常重要的一部分，对资金周转效率起着关键作用，更是企业商业信用的重要体现之一。企业的应收账款管理不仅能够反映企业经营管理能力和资产盈利能力的水平，也能影响着企业正常经营状况以及现金流量状况，对企业的生存及发展非常重要。建筑业作为我国各项产业中的重要支柱，在推动国民经济发展起到了十分重要的作用。因此对于建筑施工企业而言，应收账款的管理尤为重要。 GD公司是天津港集团的全资子公司，主营业务是电力工程建设及配套的电力设备制造销售，并且可以提供电力系统运行维护维修等技术支持。本文以GD公司为应收账款管理的案例对象,分别从理论分析和改进措施两个方面进行研究探讨。在理论上，结合应收账款的信用管理、风险管理等相关理论知识，提出了应收账款事前管理、事中管理、事后管理的基本管理思路，同时概述了应收账款管理不当的内外部因素及对企业经营的影响；在改进建议上，以GD公司的实际案例为着眼点，通过介绍公司经营背景及状况，结合其应收账款特点，说明公司目前在应收账款管理的情况。文章通过对GD公司应收账款现状的剖析，针对其问题特点提出适合的解决方案及改进策略。首先公司应健全资信体系，做好事前客户信用情况、财务状况等信息的调查分类工作来确定信用水平，提前预测项目风险。其次，加强应收账款的日常管理，对账龄、客户、项目进行科学分类管理，定期对账，降低坏账形成的可能。在合同管理上，经办人员要谨慎签订、跟踪，避免条款歧义带来的风险而造成损失。另外随着信息化的发展，催收方式多种多样，应灵活运用法律手段维护自身合法利益。本文运用GD公司财务报表相关数据，以案例分析方式对GD公司应收账款管理各个环节展开研究，期望能对建筑施工企业加强应收账款的管理提供一定的帮助，也希望能对我国建筑施工企业应收账款问题的理论研究提供一点新的参考。
英文摘要：	Accounts receivable, as an important current asset, is the creditor's rights of the enterprise. It is also a current asset with strong liquidity and high cash performance. As a very important part of the company's capital flow, it plays a key role in the efficiency of capital flow and is one of the important embodiments of business credit. Accounts receivable management of an enterprise can not only reflect the level of management ability and asset profitability, but also affect the normal operation and cash flow, which is very important for the survival and development of the enterprise. As an important pillar of various industries in our country, the construction industry plays a very important role in promoting the development of national economy. Therefore, for a construction company, the management of accounts receivable is particularly important. GD company is a wholly owned subsidiary of Tianjin Port Group. Its main business is power engineering construction and supporting power equipment manufacturing and sales. And it can provide power system operation and maintenance and other technical support. This paper takes GD company as the case object of accounts receivable management, and it is discussed from two aspects of theoretical analysis and improvement measures. In theory, combined with the credit management of accounts receivable, risk management and other relevant theoretical knowledge, it puts forward the basic management ideas of accounts receivable management in advance, management in process and management afterwards, while outlining the internal and external factors of improper management of accounts receivable and the impact on business operation. Based on GD company's actual case, this paper introduces the company's business background and situation, and explains the current situation of the company's accounts receivable management. By analyzing the current situation of GD company's accounts receivable, this paper proposes appropriate solutions and improvement strategies according to the characteristics of the issue. First of all, the company should improve the credit system, do a good job in advance of the customer credit situation, financial situation and other information survey classification work to determine the credit level, predict the project risk in advance. Secondly, the company reduces the possibility of bad debts by strengthening the daily management of accounts receivable, including the scientific classification management of account aging, customers and projects, and regular account checking. In terms of contract management, the handling personnel should be careful to sign and follow up to avoid risks and losses caused by the ambiguity of clauses. In addition, with the development of information technology, there are various ways of collection, the company should flexibly use legal means to safeguard their legitimate interests. In this paper, relevant data of financial statements are used to study all aspects of accounts receivable management of GD company by case analysis. It is expected to provide some help for the construction enterprises to strengthen the management of receivables, and also hope to provide a new reference for the theoretical research on the receivables problem of construction enterprises in our country.
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