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论文编号：	13309
作者编号：	2320190768
上传时间：	2022/6/10 19:38:29
中文题目：	关联交易视角下S公司应收账款管理研究
英文题目：	Research on accounts receivable management of S company from the perspective of related party transactions
指导老师：	黄福广；孟祥军
中文关键字：	关联交易；应收账款；内部控制；风险管理
英文关键字：	Related Transactions; Accounts Receivable; Internal Control; Risk Management
中文摘要：	近年来，随着我国工业化进程不断加快，传统工业生产模式受到冲击，其中制造业企业面临尤其严峻的转型危机。因此，企业为了扭转产能落后、资源运用不合理的现状，纷纷选择进行大刀阔斧的企业改革。在这一过程中，部分企业的关联方范围不断扩大，关联关系愈加复杂，关联交易趋于频繁，由此产生了一系列应收账款管理问题，给企业的生产经营带来沉重负担，进而为企业的战略转型推进造成隐患。 本文以制造业企业S公司为案例，首先分析其应收账款现状，了解各维度管理情况。进一步对其产生应收账款的客户构成进行分析，发现其中关联方产生的应收账款占应收账款总额接近七成，通过对关联方应收账款的重要性、特殊性分析后得出结论，关联交易中产生的应收账款是S公司目前应收账款管理中的问题重点。随后本文以应收账款产生、存续以及催收的三个阶段为分析结构，进一步具体探讨关联方应收账款管理具体存在的问题。包括关联方应收账款产生阶段存在关联交易审批制度存在缺陷、缺乏关联方信用体系建设的问题，存续阶段存在关联交易管理缺乏监督、关联交易管理缺乏统一性的问题，而催收阶段存在关联方应收账款催收缺乏有效激励、关联方催收缺乏针对性的问题。随后根据现存问题，分析产生这些问题的原因。最后提出针对性的解决问题的建议，推进S公司关联方应收账款管理不断改进,积极解决现存问题。 本文通过客户分析发现关联交易对应收账款管理问题的影响，进而从关联交易视角下对S公司的应收账款管理问题进行分析。通过本文研究能够协助企业针对性的改善目前应收账款管理中存在的问题，能够提高市场对关联方应收账款的重要性的认识，为同类型问题的解决提供一定参考。
英文摘要：	In recent years, with the continuous acceleration of my country's industrialization process, the traditional industrial production model has been impacted, and manufacturing enterprises are facing a particularly severe transformation crisis. Therefore, in order to reverse the current situation of backward production capacity and unreasonable use of resources, enterprises have chosen to carry out drastic reforms. In this process, the scope of related parties of the enterprise has been continuously expanded, the related relationship has become more complex, and the related relationship has become more frequent, resulting in a series of accounts receivable management problems, which have brought a heavy burden to the production and operation of the enterprise, and further contributed to the The advancement of the strategic transformation of the enterprise has caused hidden dangers. Taking the manufacturing enterprise S company as an example, this paper first analyzes the current situation of its accounts receivable, and finds out the existing problems. Further analysis was made on the customer composition of accounts receivable, and it was found that the accounts receivable generated by related parties accounted for nearly 70% of the total accounts receivable, so the accounts receivable generated in related transactions were the current receivables of S company. Issues in Account Management. Then this paper takes the three stages of accounts receivable generation, control and collection as the analysis structure, and further discusses the specific problems in the management of related party accounts receivable, including the concentration of actual controller rights in the generation stage of related party accounts receivable, The construction of the credit system lacks pertinence, the control phase lacks a dynamic monitoring system, and the division of management rights and responsibilities is chaotic. In the collection phase, the collection method lacks pertinence and the performance evaluation method lacks incentives. Then, according to the existing problems, analyze the reasons for these problems. Finally, put forward suggestions to solve the problem, and promote the continuous improvement of S company's related party accounts receivable management. The research in this paper helps to increase the company's attention to the related party accounts receivable, and puts forward more specific and practical suggestions for the related party accounts receivable of listed companies in my country.
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