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论文编号：	15392
作者编号：	2320224250
上传时间：	2025/6/9 21:59:03
中文题目：	L建筑安装公司出口业务应收账款风险管理研究
英文题目：	Research on Risk Management of Accounts Receivable of Export business of L Construction and Installation Company
指导老师：	陆宇建 副教授
中文关键字：	应收账款；风险管理；信用风险管理；出口信用保险
英文关键字：	Accounts receivable; Risk management; Credit risk management; Export credit insurance
中文摘要：	在当前全球经济格局深度调整与产业链重构的背景下，中国建筑安装企业依托智能制造技术加速“走出去”，成为国际市场竞争的重要参与者。然而，跨境建筑安装业务具有项目周期长、环节繁杂及地缘政治、汇率波动等不确定性因素，使企业面临严峻的出口业务应收账款管理挑战。此类风险若未有效管控，将直接导致流动性承压、利润被稀释，甚至威胁企业海外经营的可持续性。 本文选取了L建筑安装公司作为案例研究对象，基于全流程风险管理理论、COSO全面风险管理理论、信用风险管理理论等，分析L公司在海外市场拓展过程中应收账款风险管理现状和存在的问题。研究发现，L公司在出口业务应收账款风险管理方面存在缺陷，在风险管理目标、风险识别、风险评估、风险应对方面均存在不足之处。在策略与目标设定上，目标模糊且缺乏量化标准，策略与业务脱节。风险识别层面，对外部市场风险识别不全面，自身风险识别能力不足且技术有待提高。风险评估环节，客户信用评价体系不完善，评分结果与授信策略脱节，信用销售条款审批形式化。风险应对时，风险转移不彻底，金融工具利用不足，催款通知效果不佳。基于上述问题，本文提出一系列改进措施和保障措施。 本文旨在通过L公司出口业务应收账款风险管理问题的研究与优化，为同类出口型企业构建韧性风险管理体系提供有益借鉴，助力行业成功破解 “规模扩张与风险管控” 的两难困境，为中国建筑安装企业进一步增强国际竞争力贡献一套可复用的方法论，推动行业在全球市场中稳健发展。
英文摘要：	Against the backdrop of the continuous deepening of economic globalization and the profound adjustment of the international industrial landscape, the global industrial chain is undergoing a comprehensive restructuring. At the same time, China, leveraging its technological accumulation and innovative breakthroughs in the field of intelligent manufacturing, is accelerating its entry into overseas markets. As an important part of Chinese enterprises "going global", the construction and installation industry has seen many enterprises actively expanding their overseas business territories by virtue of their technological advantages, and their influence in the international market is growing day by day. However, cross-border construction and installation business is characterized by long project cycles, complex involved links, and numerous uncertain factors. This makes the management of export accounts receivable a key challenge for construction and installation enterprises, severely restricting their sustainable development. This dissertation selects the multinational construction and installation enterprise L Company as a case. Combining theories such as the full-process risk management theory, the COSO ERM Framework, and the Credit Risk Management Theory, it analyzes the current situation and existing problems of the accounts receivable risk management of L Company during its overseas market expansion. It is found that L Company has a series of loopholes in the risk management of export accounts receivable, and there are deficiencies in terms of risk management objectives, risk identification, risk assessment, and risk response. In terms of strategy and objective setting, the goals are vague and lack quantitative criteria, while strategies are misaligned with business operations. At the risk identification level, there is incomplete identification of external market risks, coupled with insufficient internal risk identification capabilities and a need for technical improvement. During risk assessment, the customer credit evaluation system is inadequate, credit ratings are misaligned with credit granting strategies, and credit sales term approvals are reduced to perfunctory processes. In risk response, risk transfer mechanisms remain incomplete, financial instruments are underutilized, and collection notices yield suboptimal results. Based on the above problems, this dissertation proposes a series of improvement measures. and safeguard measures. This dissertation aims to provide useful references for similar export-oriented enterprises to build a resilient risk management system through the research and optimization of the export accounts receivable management issues of L Company. It helps the industry successfully break through the dilemma of "scale expansion and risk control", provides a set of reusable methodological references for Chinese construction and installation enterprises to further enhance their international competitiveness, and promotes the steady development of the industry in the global market.
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