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论文编号：	15423
作者编号：	2320213700
上传时间：	2025/6/11 9:32:11
中文题目：	BH公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of BH Company
指导老师：	李莉
中文关键字：	应收账款管理；风险管控；业财联动；全过程管理
英文关键字：	Accounts Receivable Management; Risk Management and Control; Business Finance Linkage; Whole Process Management
中文摘要：	在全球经济增长放缓及城市燃气行业竞争加剧的背景下，由于行业政策调整频繁、客户结构复杂，城市燃气销售企业面临着应收账款回款周期延长、坏账风险上升等严峻挑战，应收账款管理已经成为影响现金流安全与经营稳定性的核心环节。本文以BH公司为研究对象，聚焦其燃气销售主营业务，通过具体案例分析、利益攸关方实地访谈及同行企业统计数据对比研究等方法，系统剖析了该公司在应收账款管理方面的现实状况和存在的主要问题，并基于管理控制理论、资产管理理论及应收账款管理理论，提出了有针对性的优化管理方案，以期为同类型企业提升管理水平提供参考。 本文研究发现，BH公司的应收账款管理存在一些显著短板。其一，应收账款周转效率低下，导致企业现金流压力巨大；其二，客户信用评估体系不健全且缺乏动态监控机制，客户信用评级更新滞后问题突出；其三，企业对应收账款的内部风险管控流程松散，逾期账款催收成功率低；其四，企业各职能部门对应收账款管理的协同性不足，业务部门为追求销售业绩会倾向于过度放宽授信标准，而财务部门则由于缺乏对授信客户的深入了解而无法实施更为高效的催收方案。 针对上述问题，本文提出了以“业财联动”为核心的全流程应收账款管理优化方案：其一，构建客户信用分级管理体系，通过引入第三方征信数据与智能评估工具，实现客户风险动态监控；其二，强化内部应收账款风控能力，规范赊销合同条款，建立逾期账款分级预警机制，并利用大数据技术提升坏账预测准确率；其三，优化应收账款的催收流程，设立专职催收机构，同时对销售部门和财务部门的绩效考核标准进行相应修订。本研究为城市燃气行业的同类型企业提供了可复制的应收账款管理优化路径，尤其是通过业务与财务部门的深度协同规避应收账款严重逾期或转换为呆坏账的风险具有参考价值。
英文摘要：	Against the backdrop of slowing global economic growth and intensified competition in the energy industry, accounts receivable management has become a core link affecting cash flow security and operational stability for enterprises. Especially for the gas industry, frequent policy adjustments and complex customer structures pose severe challenges to accounts receivable management, such as extended payment terms and increased bad debt risks. This article takes BH Company as the research object, focusing on its main gas business. Through literature research, case analysis, and field interviews, the current situation and existing problems of the company's accounts receivable management are systematically analyzed. Based on management control theory, asset management theory, and accounts receivable management theory, targeted optimization plans are proposed to provide practical reference for similar enterprises. Research has found significant shortcomings in the accounts receivable management of BH company. Firstly, the low turnover efficiency of accounts receivable leads to enormous cash flow pressure; Secondly, the customer credit evaluation system is extensive and lacks dynamic monitoring mechanisms, resulting in a widespread lag in updating customer credit ratings; Thirdly, the risk control process is loose, and the success rate of collecting overdue accounts is low; Fourthly, there is insufficient departmental collaboration, with business departments relaxing credit standards in pursuit of sales performance, and the finance department having a single collection method. In response to the above issues, this article proposes a full process optimization plan with "business finance linkage" as the core: firstly, build a customer credit rating management system, and achieve dynamic monitoring of customer risks by introducing third-party credit data and intelligent evaluation tools; Secondly, strengthen internal risk control capabilities, standardize credit sales contract terms, establish a graded warning mechanism for overdue accounts, and use big data technology to improve the accuracy of bad debt prediction; Thirdly, optimize the collection process, establish dedicated collection agencies, and synchronously revise performance evaluation standards. This study provides a replicable optimization path for accounts receivable management for gas industry enterprises, especially through deep collaboration between business and finance, which has practical reference value for improving cash flow and preventing operational risks.
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