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论文编号：	13867
作者编号：	2320200677
上传时间：	2023/6/2 10:42:12
中文题目：	GK门窗制作公司的应收账款管理研究
英文题目：	Research on Receivables Management of GK Door and Window Manufacturing Companies
指导老师：	张继勋
中文关键字：	应收账款；信用管理；内部控制
英文关键字：	Accounts receivable;Credit;management、Internal controls
中文摘要：	中国经济的快速发展给国内企业带来了快速发展的机遇。企业为了获取更多的订单，通常给予客户一定的信用账期，国内企业疏于对客户信用的管理，往往采取粗放的授信管理模式，因国内信用体系尚不完善，许多企业面临着大量的坏账损失风险。建筑施工行业属于资金密集型行业，对资金需求量大，建筑施工行业过度赊销导致应收账款管理不善的问题尤其突出。受近几年下游房地产行业深度调控的背景下，行业流动性的紧缩给建筑施工行业带来大量的债务违约。行业内许多企业认识到应收账款管理的必要性和紧迫性。本文以应收账款信用管理理论、内部控制理论和供应链理论为出发点，结合应收账款全过程管理理论，通过对GK公司在应收账款管理中存在的问题进行分析，发现公司在客户信用评价、合同执行、应收账款内部控制、逾期账款管理、员工业绩考核等环节存在明显的不足。企业前期注重规模增长，以粗放的信用管理模式不断拓展业务市场的，对应收账款内部管理缺乏精细化的管理，严重影响了公司的盈利质量。针对以上问题本文从理论结合实践的角度为企业提出改进建议，以应对未来环境的不确定性。
英文摘要：	The rapid development of China's economy has brought opportunities for rapid development to domestic enterprises. In order to obtain more orders, enterprises usually give customers a certain credit account period. Domestic enterprises neglect the management of customer credit and often adopt extensive credit management mode. Because the domestic credit system is not perfect, many enterprises face a large number of bad debt loss risks. The construction industry is a capital-intensive industry with a large demand for funds. The problem of poor management of accounts receivable caused by excessive credit sales in the construction industry is particularly prominent. Under the background of deep regulation and control of the downstream real estate industry in recent years, the tightening of industry liquidity has brought a large number of debt defaults to the construction industry. Many enterprises in the industry recognize the necessity and urgency of accounts receivable management. Based on the credit management theory of accounts receivable, internal control theory and supply chain theory, combined with the whole process management theory of accounts receivable, this paper analyzes the problems of GK in the management of accounts receivable, and finds that the company has obvious deficiencies in customer credit evaluation, contract execution, internal control of accounts receivable, overdue account management, employee performance evaluation and other links. The enterprise pays attention to scale growth in the early stage and continues to expand the business market with extensive credit management mode. The internal management of accounts receivable lacks refined management, which has seriously affected the company's profit quality. In view of the above problems, this paper puts forward improvement suggestions for enterprises from the perspective of combining theory with practice to cope with the uncertainty of the future environment.
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