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论文编号：	15955
作者编号：	2320234185
上传时间：	2026/3/11 18:22:23
中文题目：	A通信运营商应收账款风险管理研究
英文题目：	A Study on Accounts Receivable Risk Management for Telecommunications Operators
指导老师：	陆宇建
中文关键字：	通信运营商；应收账款；风险管理；全面风险管理框架；数智化工具
英文关键字：	Telecommunications operators；Accounts receivable；Risk management；COSO framework；Digital and intelligent tools
中文摘要：	随着数字经济的发展，通信运营商在算力、网络、数据和智能等新兴业务扩张中，应收账款规模持续攀升，成为制约企业现金流与利润质量的关键因素。本文以A通信运营商为研究对象，基于COSO全面风险管理框架，结合通信行业特性与A通信运营商实际业务场景，优化应收账款风险识别、风险评估和风险应对的风险管理体系。 研究采用文献研究法、案例分析法、定性与定量结合法，系统梳理A通信运营商应收账款及其风险管理现状。截至2025年6月末，A通信运营商应收账款规模达27亿元，其中财政付费类客户占比57%、民营企业占比30.9%，存在客户信用分化、账龄结构失衡、政府和企业合同履约波动等风险。通过构建财务、业务、客户信用三维评估指标体系，运用账龄分析法、客户信用评级等工具，划分风险等级，识别出政府和企业客户政府债务关联风险、数智项目回款滞后等核心风险点。 在风险应对层面，提出分账期管控（H1-H6体系）、差异化客户策略（政府和企业客户政府债对接、民营企业信控刚性执行）、数智化工具应用（应收款项管理系统、自动催缴平台）及创新手段资产置换、债权转移等，并结合B分公司房产抵债、政府化债台账50万元以下清零等实践案例，验证策略有效性。 研究结论表明：A通信运营商需通过源头管控、过程监控、末端清收全链条管理，方能压降应收账款规模、提升回款效率。本文不仅丰富了COSO框架在通信行业应收账款管理的实践应用，也为同行业企业应对政府债务关联风险、数智业务回款难题提供参考。
英文摘要：	With the development of the digital economy, telecommunications operators have seen a continuous rise in accounts receivable as they expand into emerging businesses such as computing, networking, data, and intelligence. This has become a key factor constraining corporate cash flow and profit quality. Taking Telecommunications Operator A as the research subject, this paper constructs an accounts receivable risk management system encompassing risk identification, risk assessment, and risk response. This system is based on the COSO (2017) Enterprise Risk Management framework, combined with the characteristics of the telecommunications industry and the actual business scenarios of Telecommunications Operator A. Employing literature review, case analysis, and a combination of qualitative and quantitative methods, the thesis systematically examines the current state of Operator A's accounts receivable: As of the end of June 2025, accounts receivable reached 2.7 billion yuan, with government-funded clients accounting for 57% and private enterprises for 30.9%. Risks include customer credit divergence, imbalanced aging structure, and fluctuations in government-enterprise contract fulfillment. By establishing a three-dimensional assessment framework integrating financial, operational, and customer credit metrics, and employing tools like aging analysis and customer credit ratings, the thesis categorizes risk levels and identifies core risks: government debt exposure among public-sector clients and delayed payments for digital-intelligence projects. At the risk response level, the thesis proposes: - Staged payment term controls (H1-H6 system) - Differentiated customer strategies (government debt linkage for public-sector clients, strict credit controls for private enterprises) - Digital tools (receivables management system, automated collection platform) - Innovative measures like asset swaps and debt transfers Effectiveness was validated through Branch B's practices: real estate collateral for debt settlement and clearing government debt ledgers under ￥500,000. The thesis concludes that Telecommunications Company A must implement end-to-end management encompassing source control, process monitoring, and final collection to reduce accounts receivable and enhance collection efficiency. This paper not only enriches the practical application of the COSO framework in accounts receivable management within the telecommunications industry but also provides reference for peer companies addressing government debt-related risks and challenges in collecting payments for digital and intelligent services.
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