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论文编号：	12776
作者编号：	2320190577
上传时间：	2021/12/8 20:55:23
中文题目：	H疏浚施工企业应收账款管理优化研究
英文题目：	H Dredging Construction Enterprise Accounts Receivable Management Optimization Research
指导老师：	张晓农
中文关键字：	应收账款；疏浚业；信用评价；风险管理
英文关键字：	: Accounts receivable；Dredging enterprise；Credit evaluation；Risk management
中文摘要：	中国经济以及全球化的快速发展，企业间的竞争越发激烈，工程施工领域进入了充分市场竞争的阶段，行业格局发生了显著的变化。随之而来施工企业相互竞争压力逐渐显现巨大的市场压力迫使企业改变了传统的销售策略，企业在采取赊销的方式吸引客户，扩大企业经营的规模的同时应收账款在企业资产中占比越来越大，应收账款质量一定程度上决定了企业经营质量的高低，应收账款如管理不善可能会形成坏账，影响企业效益，且如果应收账款是通过举债形成的资产，后续回款效率一旦不及预期，则甚至会导致资金链断裂风险，因此做好应收账款管理越发成为企业管理者的共识。 本文以专门从事交通基础设施建设领域的H疏浚公司为研究对象，结合应收账款管理理论研究，通过文献研究、比较分析、案例研究发现H公司应收账款近年来不断上升，财务资金趋紧，财务费用居高不下，企业盈利水平增长乏力且资产负债率高居不下。找到了H公司应收账款事前管理弱化、信用管理缺失、管制制度存有漏洞和制度执行差、金融工具运用单一等问题，并通过深入分析外部和内部原因，提出了建立应收账款信用评价体系、运用资金预算管理应收账款、完善制度流程、引入新的金融工具等管理优化方案，旨在促使企业合理控制应收账款规模，改善应收账款质量，实现提高资金周转效率，提高疏浚类企业的市场竞争力的目的。
英文摘要：	With the rapid development of China's economy and globalization, the competition among enterprises has become increasingly fierce, the engineering construction field has entered a stage of full market competition, and the industry structure has undergone significant changes. The pressure of competition among construction companies gradually emerged. Huge market pressure forced companies to change their traditional sales strategies. Companies used credit sales to attract customers and expanded the scale of business operations at the same time that accounts receivable accounted for the proportion of corporate assets. Increasingly, the quality of accounts receivable determines the quality of business operations to a certain extent. Poor management of accounts receivable may lead to bad debts and affect corporate efficiency. If accounts receivable are assets formed by borrowing, Once the subsequent payment efficiency is lower than expected, it may even lead to the risk of breaking the capital chain. Therefore, doing a good job in the management of accounts receivable has increasingly become the consensus of business managers. This article takes H Dredging Company, which specializes in the field of transportation infrastructure construction, as the research object, combined with the theoretical research on accounts receivable management, and finds that H Company's accounts receivable have been rising in recent years and financial funds tend to be increased through literature research, comparative analysis, and case studies. The financial expenses remain high, the growth of corporate profitability is sluggish, and the asset-liability ratio remains high. We have found the weakening of the prior management of accounts receivable, lack of credit management, loopholes in the control system, poor system implementation, and single use of financial instruments, etc., and through in-depth analysis of external and internal reasons, the establishment of accounts receivable credit was proposed. Evaluation system, use of capital budget to manage accounts receivable, improvement of systems and procedures, introduction of new financial tools and other management optimization solutions to achieve the purpose of reasonable management and control and pressure reduction of accounts receivable, improve capital turnover efficiency, and increase the market for dredging companies Competitiveness.
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