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论文编号：	15263
作者编号：	2120223766
上传时间：	2025/3/7 16:06:03
中文题目：	K公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of K Company
指导老师：	黄福广
中文关键字：	应收账款；信用管理；信用评级
英文关键字：	Accounts Receivable；Credit Management；Credit Rating
中文摘要：	我国工业产业一直以来都是高投入、高污染、低效益，这严重制约工业经济的高质量发展，因此工业企业需要全面数字化转型，工业互联网行业高速发展。工业互联网企业提供的数字化转型服务采取软硬件相结合的项目制，有项目持续期长、总定价高、分阶段验收、里程碑付款等的特点，信用销售的行业惯例使得企业积攒了较大规模的应收账款在账，大面积地占用企业的资金，降低了资产的流动性和变现能力。因此，对于资金需求高、持续高研发投入的工业互联网企业来说，对应收账款进行管理、改善应收账款质量是十分必要的。 本文选取工业互联网行业代表性企业K公司为案例研究对象，采用文献研究、案例研究和实地调研的研究方法，通过对应收账款相关指标进行分析，结合K公司应收账款管理现状，总结应收账款管理存在的问题，并提出针对性的改进建议。研究发现，K公司应收账款管理质量不佳，表现为应收账款占营业收入比值过高、周转过慢，总体逾期率较高，这些指标均较大地偏离行业均值水平。K公司的应收账款管理问题总结为以下几个方面：首先，业绩目标过高使信用政策不科学和执行不力，过高业绩目标与企业实力不符，信用评级模型与客户群体特征不匹配，制度建设不完善使得信用政策执行偏差；其次，应收账款风险监控存在漏洞，具体体现为销售和财务部门责任划分不明确、应收账款的财务分析流于表面和坏账准备计提不充分三个方面；最后，催收不规范和缺乏奖惩机制，催收制度不合理，以及缺乏催收考核和激励机制。 因此，本文提出改进建议：优化信用政策和执行流程，强化客户信用信息调查，优化信用评级模型，用系统严格控制信用政策执行流程；加强应收账款风险监控措施，用制度明确职责，利用系统提高应收账款分析效率，科学计算坏账准备计提比率；最后完善催收制度和奖惩机制，针对不同逾期情况制定针对性的催收策略，建立催收奖惩机制，尝试采用应收账款保理融资转移应收账款风险。期望本文的研究能给K公司的应收账款管理带来积极的作用，给行业内其他企业带来借鉴参考。
英文摘要：	China's industrial sector has always been characterized by high investment, high pollution, and low efficiency, which severely restricts the high-quality development of the industrial economy. Therefore, it is necessary for industrial enterprises to undergo comprehensive digital transformation, and the industrial internet industry is developing rapidly. Industrial internet companies provide digital transformation services that combine hardware and software in project-based formats, which are characterized by long project duration, high total pricing, phased acceptance, and milestone payments. The industry practice of credit sales has led to a large accumulation of accounts receivable on the books, occupying a significant amount of corporate funds and reducing the liquidity and convertibility of assets. Therefore, for industrial internet companies with high capital demands and continuous high R&D investment, managing accounts receivable and improving the quality of accounts receivable is very necessary. This article selects a representative company in the industrial internet industry, Company K, as the case study object, and uses literature research, case study, and field research as research methods. By analyzing the indicators related to accounts receivable and combining the current management status of accounts receivable in Company K, the article summarizes the existing problems in accounts receivable management and proposes targeted suggestions for improvement. The study found that the quality of accounts receivable management in Company K is poor, characterized by a high proportion of accounts receivable to operating income, slow turnover, and a high overall overdue rate, all of which deviate significantly from the industry average. The problems in accounts receivable management in Company K can be summarized in the following aspects: First, excessively high performance targets lead to unscientific and poorly executed credit policies, with targets that do not match the company's capabilities, credit rating models that do not match the characteristics of the customer base, and incomplete system construction leading to deviations in the execution of credit policies. Second, there are loopholes in the risk monitoring of accounts receivable, specifically manifested in unclear division of responsibilities between sales and finance departments, superficial financial analysis of accounts receivable, and insufficient provisioning for bad debts. Finally, there is a lack of standardized collection and a lack of incentive mechanisms, with unreasonable collection systems and a lack of collection assessment and incentive mechanisms. Therefore, the article proposes the following suggestions for improvement: Optimize credit policies and execution processes, strengthen the investigation of customer credit information, optimize credit rating models, and use systems to strictly control the execution of credit policies; strengthen measures for risk monitoring of accounts receivable, clarify responsibilities with systems, improve the efficiency of accounts receivable analysis with systems, and scientifically calculate the provisioning ratio for bad debts; finally, improve collection systems and incentive mechanisms, develop targeted collection strategies for different overdue situations, establish collection assessment and incentive mechanisms, and try to transfer the risk of accounts receivable through accounts receivable factoring. It is hoped that the research in this article can bring a positive effect on the accounts receivable management of Company K and provide reference for other companies in the industry.
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