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论文编号：	13268
作者编号：	2320190737
上传时间：	2022/6/9 15:18:01
中文题目：	JC芯片设计公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of JC Chip Design Company
指导老师：	李姝
中文关键字：	应收账款管理；营运风险；信用管理；管理体系
英文关键字：	Accounts receivable management; operational risk; credit management; management system
中文摘要：	2018年中美贸易战以来，美国对于我国的高科技封锁愈演愈烈，华为、中兴以及中芯国际所遭受的一系列制裁使我们深刻认识到科技自主的重要性。近几年来，国产替代的呼声越来越强烈。在这样的时代大背景下，我国集成电路企业近两年来得到了迅猛发展。但同时，我们应该认识到，我们的芯片设计行业起步较晚，技术还比较落后，先进的芯片制造还集中在中低端芯片的制造上，行业话语权不高，并且这些芯片设计企业管理层多为技术出身，凭借满腔热血杀入这一行业想为国家取得技术的突破，他们本身的企业管理经验以及管理理念还相当落后。在前些年这些问题还未明显暴露，但随着芯片设计行业步入快车道，企业管理落后的弊端越来越显现出来。 随着行业内相关的企业增多，竞争越来越激烈。但芯片设计行业的下游——各类面板厂由于体量巨大，行业内的话语权较为强势。众多的芯片设计公司为更快速的发展，往往给予下游的面板厂较长的收账期，这给这些高速发展中的芯片设计公司的可持续经营带来了巨大的压力。但企业管理层还远远未将这一风险予以充分重视。 本文以JC芯片设计公司为例，结合国内外应收账款的研究为理论基础，根据该公司2017-2020年应收账款现状，对相关财务数据进行比对分析，通过系统地梳理并深入分析了JC公司应收账款管理存在的问题和原因，提出了相应的有利于芯片设计行业长远发展的有效政策，包括建立应收账款逾期催收制度、设立信用管理部门，增强应收账款监控机制实施有效性、建立应收账款信息化管理系统等措施。最后，希望通过本文的研究可为JC公司应收账款管理体系的建设以及管理能力的提升做出部分贡献。
英文摘要：	Since the Sino-US trade war in 2018, the US has intensified its high-tech blockade against my country. The series of sanctions suffered by Huawei, ZTE, and SMIC have made us deeply aware of the importance of technological autonomy. In recent years, the call for domestic substitution has increased. It's getting stronger and stronger. In the context of this era, my country's integrated circuit companies have developed rapidly in the past two years. But at the same time, we should realize that our chip design companies started late and the technology is still relatively backward. Advanced chip manufacturing is still concentrated on the manufacture of low-end chips. The voice in the industry is relatively weak, and these chip designs Most of the corporate management have a technical background. They have entered this industry with enthusiasm to achieve technological breakthroughs for the country. Their own corporate management experience and management concepts are still quite backward. These problems have not been clearly exposed in the previous years, but with As the chip design industry enters the fast lane, the drawbacks of backward enterprise management have become more and more apparent. With the increase of related companies in the industry, the competition is becoming more and more fierce. However, the downstream of the chip design industry-various panel factories have a strong voice in the industry due to their huge volume. Many chip design companies are developing faster. , Which often gives downstream panel factories a longer collection period, which puts tremendous pressure on the sustainable operation of these fast-developing chip design companies. But corporate management is far from fully paying attention to this risk. However, it is imperative to optimize the accounts receivable. This article takes JC chip design company as an example, combined with the research of domestic and foreign accounts receivable as the theoretical basis, according to the company’s accounts receivable status in 2017-2020, comparative analysis of relevant financial data, and found that the company’s accounts receivable Accounts for a large proportion of current assets and operating income, and there is also a low capital turnover rate. The number of days is too long. Through systematically combing and in-depth analysis of the problems and causes of JC's accounts receivable management, corresponding effective policies that are conducive to the long-term development of the chip design industry are proposed, including the establishment of an overdue collection system for accounts receivable and the establishment of credit management Departments, clarify the division of labor, enhance the effectiveness of the implementation of the accounts receivable monitoring mechanism, and establish an account receivable information management system. Finally, I hope that the research in this article can contribute to the construction of JC's accounts receivable management system and the improvement of management capabilities.
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