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论文编号：	12741
作者编号：	2320180773
上传时间：	2021/12/7 16:05:54
中文题目：	N公司预付账款管理问题研究
英文题目：	Research on the Management of N Company''s Prepayment Account
指导老师：	周宝源
中文关键字：	预付账款；内部控制；风险管理
英文关键字：	Prepayment；Internal control；Risk management
中文摘要：	半导体是当今信息技术产业高速发展的基础和原动力，已经高度渗透与融合到经济和社会发展的各个领域，其技术水平和发展规模已经成为衡量一个国家产业竞争力和综合国力的重要标志之一。近年来，半导体行业公司之间的竞争愈加激烈。 N公司经过多年时间的沉淀，多次企业合并重组，已成为行业内龙头企业。公司内部管理相对完善，但仍有漏洞，本文对N公司预付账款管理进行了梳理，结合公司实际生产经营情况对其进行了细致的考察。预付账款是当前市场经济环境下常见的支付方式，这一付款方式的存在减小了企业之间贸易的不稳定性，但是同时也给企业的财务管理带来了一定的风险。文章立足于企业财务和风险管理的实际需求，对预付账款管理中可能存在的风险以及当前预付账款管理中存在的问题进行分析，并提出针对性的防控措施。 本文在对N公司预付账款管理进行分析的基础上，提出以下解决方案：一是完善预付账款业务流程，二是健全预付账款内部控制体系，三是加强预付账款风险管控能力，以及一些其他的保障措施。 本文的研究目的和意义在于，结合工作实际，对N公司预付款管理现状、成因及潜在危害、风险进行分析，针对性地找出预付账款管理缺陷并提出预付账款管理解决方案，实现N公司预付账款管理制度的优化和升级，并且在此基础上通过案例研究方法，为企业健全完善预付款管理工作提供有实践性的建议。
英文摘要：	Semiconductor is the foundation and driving force of the rapid development of information technology industry today. It has been highly penetrated and integrated into various fields of economic and social development. Its technological level and development scale have become one of the important symbols to measure the industrial competitiveness and comprehensive national strength of a country. In recent years, competition among companies in the semiconductor industry has become increasingly fierce. After years of precipitation and multiple mergers and reorganizations, N Company has become a leading enterprise in the industry. The internal management of the company is relatively perfect, but there are still loopholes. In this paper, the prepayment management of N company is sorted out, and it is carefully investigated in combination with the actual production and operation situation of the company. Prepayment is a common payment method under the current market economy environment. The existence of this payment method reduces the instability of trade between enterprises, but at the same time it also brings some risks to the financial management of enterprises. Based on the actual needs of enterprise finance and risk management, this paper analyzes the possible risks in the prepayment management and the existing problems in the prepayment management, and puts forward targeted prevention and control measures. Based on the analysis of N Company's advance payment management, this paper proposes the following solutions: first, improve the business process of advance payment; second, improve the internal control system of advance payment; third, strengthen the ability of risk control of advance payment, and some other safeguard measures. The purpose and significance of this study was, in combination with working practice, advance of N company management present situation, causes and potential hazards, risk analysis, targeted to find prepaid account management defects and puts forward solutions to advance payment management, implement N optimization and upgrade of prepaid account management system, and on this basis, through the case study method, an advance for enterprises to improve management to provide practical advice.
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