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论文编号：	13463
作者编号：	2320190682
上传时间：	2022/12/3 11:51:18
中文题目：	Y软件开发公司应收账款管理研究
英文题目：	Research on Y Software Development Company''''s Accounts Receivable Management
指导老师：	李姝
中文关键字：	软件开发；应收账款管理；信用管理；风险控制
英文关键字：	Software Development; Accounts Receivable Management;Credit Management;Risk Control.
中文摘要：	随着近年我国经济的快速进步和发展，社会生活条件变化和技术迭代也越来越快，许多软件开发企业在经营中为寻求快速发展，开始采取信用政策或者各种赊销的手段和方式来扩大自己企业的产品销售量和规模以提高企业在市场的占有率。随着公司的产品销售和服务经营规模逐渐增长扩大，应收客户账款也逐步扩大增加，如果公司管理不善，则会使企业的财务资本安全遭受威胁，增加企业的经营风险。在这个新兴经济信息化时代，企业必须通过不断使用有效的技术手段和管理措施来不断改善公司的财务管理质量和管理技术水平，提升整个实体企业资金流动性和企业资金正常运作的管理效率，为整个实体企业实现良好的长远经济发展态势打下坚实的技术基础，同时，在不断提升其自身市场竞争力和能力的大前提下才能实现其更高的实体经济社会应用价值与长期经济效益。 本文以软件开发行业的Y公司为研究对象，使用文献研究法、案例分析法对Y公司应收账款情况进行信息收集，并结合国内外应收账款管理理论的基础总结行业特点，依据Y公司的近四年财务报告对其进行了深入的调研和研究。本文主要通过对Y公司目前的应收账款现状、应收账款财务管理工作现状等关键问题进行全面剖析，识别发现公司存在应收账款超期的比例较高、风险性较大的主要原因为：应收账款管控模式不合理和权责不明确、客户资信体系建设缺失从而导致客户延迟付款，财务部门对于应收账款日常的监督执行力度不到位、业务部门缺少对客户拖欠欠款的催收机制、没有对客户及时支付款项的激励机制以及没有建立内部的风险管理和审计部门等，并针对性提出行之有效的优化策略。 此次研究的目的在于改善Y公司对应收账款的综合管理能力、降低应收账款占比、提升流动资金和缓解因大量应收账款产生导致的经营困难，同时，也希望本文的相关分析能够对其他企业应收账款管理工作有所帮助。
英文摘要：	With the rapid progress and development of our country's Internet and mobile Internet industries in recent years, the changes in social living conditions and technological iterations are also getting faster and faster. In order to seek rapid development in their operations, many software development companies have begun to adopt credit policies or various means of credit sales. And ways to expand the sales volume and scale of their own products to increase the company's market share. With the gradual expansion of the company's product sales and service operation scale, accounts receivable from customers also gradually increased. If the company's management is poor, it will threaten the security of the company's financial capital and increase the company's operating risks. In this "Internet +" emerging economic information era, enterprises must continuously use effective technical means and management measures to continuously improve the company's financial management quality and management technology level, improve the liquidity of the entire entity enterprise's funds and the normal operation of enterprise funds. management efficiency, laying a solid technical foundation for the entire entity enterprise to achieve a good long-term economic development trend. At the same time, only on the premise of continuously improving its own market competitiveness and ability can it realize its higher real economy and social application value and long-term. economic benefits. This paper takes Y company in the software development industry as the research object, uses literature research method and case analysis method to collect information on Y company's accounts receivable, and summarizes the industry characteristics based on the basis of domestic and foreign accounts receivable management theory. The company's financial reports for the past four years have conducted in-depth research and research on it. This paper mainly analyzes key issues such as the current status of accounts receivable and the current status of accounts receivable financial management of Company Y, and identifies the main reasons why the company has a high proportion of overdue accounts receivable and high risk. The reasons are: unreasonable accounts receivable management and control mode and unclear rights and responsibilities, lack of customer credit system construction resulting in delayed payment by customers, inadequate daily supervision and implementation of accounts receivable by the financial department, and lack of business departments in arrears to customers There is no collection mechanism, no incentive mechanism for timely payment to customers, and no internal risk management and audit institutions are established, and effective optimization strategies are proposed. The purpose of this research is to improve the comprehensive management ability of Y Company on accounts receivable, reduce the proportion of accounts receivable, increase liquidity and alleviate the operating difficulties caused by a large number of accounts receivable. Relevant analysis can be helpful for other enterprises' accounts receivable control work.
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