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论文编号：	9010
作者编号：	2120122906
上传时间：	2016/12/17 20:52:22
中文题目：	TY公司应收账款管理研究
英文题目：	TY company account receivable management research
指导老师：	黄福广
中文关键字：	应收账款；应收账款融资；TY公司
英文关键字：	Accounts receivable; accounts receivable financing; TY company
中文摘要：	2008 年国际金融危机全面爆发后，对我国经济产生了巨大影响，各行各业都出现了不同程度的冲击，经济增速快速回落，出口出现负增长，大批农民工返乡。为了应对这种危局，国务院制定出台了扩大内需、促进经济平稳较快增长的十项措施以及两年4 万亿元的刺激经济方案。2008年以来，随着各项经济政策的落地，我国经济逐渐回暖并快速发展，固定资产投资规模增长迅速，尤其是基础设施建设和城镇化的建设投资，建筑业在国民经济中的支柱地位也越来越明显。但建筑施工企业之间的竞争却更加剧烈,施工企业为了承揽工程，提高竞争力，扩大企业的市场占有量，建筑施工企业通常采用垫资施工的方式来提高企业的投标中标率，从而扩大企业的收入。同时由于我国市场信用机制尚不健全，相关的法律和监督约束机制还不完善，建设单位的违约时有发生，致使建筑施工企业存在数额不等的逾期应收账款，有的应收未收账款长期未能收回，在给企业带来坏账风险的同时，也可能导致企业资金周转困难，企业的正常经营发展受到威胁。本文研究的目的是对我国建筑施工企业存在的应收账款管理问题进行研究分析，通过对TY公司（即建筑施工企业）应收账款管理方面的案例分析,从而找出TY公司应收账款管理存在的问题,并对存在的问题进行成因分析,运用已经学习到的相关知识,对TY公司提出应收账款管理改进建议和措施。本文的研究在现实中对建筑施工企业应收账款管理有着借鉴意义，不管是对建筑施工企业提高经济利益，还是提升日常业务管理水平和财务管理水平都有着非常积极的参考价值。 关键词：应收账款；应收账款融资；TY公司
英文摘要：	After the outbreak of the global financial crisis in 2008, China's economy has had a tremendous impact, all walks of life have different degrees of shock, rapid economic growth down, exports of negative growth, a large number of migrant workers return home. In response to this crisis, the State Council has formulated 10 measures to expand domestic demand, promote stable and rapid economic growth and a 4 trillion yuan stimulus plan for two years. Since 2008, with the arrival of various economic policies, China's economy has been picking up and developing rapidly. The scale of investment in fixed assets has been growing rapidly, especially in infrastructure construction and urbanization. The pillar position of the construction industry in the national economy more and more obvious. But the competition between construction enterprises has become more intense, the construction enterprises to undertake projects to improve competitiveness and expand the market share of companies, construction companies usually underwritten construction of ways to improve the rate of successful bid, thereby expanding the business income. And because of market credit mechanism is not perfect, the relevant laws and supervision and restraint mechanism is not perfect, when the owner defaults have occurred, resulting in the presence of varying amounts of construction enterprises overdue accounts receivable, and some outstanding accounts receivable long-term failure to recover the money in bad debt risk to the enterprise, but also may lead to business cash flow difficulties, the normal operation and development of enterprises is threatened. The purpose of this paper is to study the management of accounts receivable in China's construction enterprises. Through the case analysis of the management of accounts receivable of TY company (ie construction enterprises), we can find out the accounts receivable of TY Company The article analyzes the existing problems and makes use of the relevant knowledge which has already been learned to put forward suggestions and measures for the improvement of accounts receivable management of TY Company. The research of this paper has reference significance to the management of accounts receivable of construction enterprises in reality, and it has a very positive reference value for the construction enterprises to improve the economic benefits, enhance the daily business management level and the financial management level. Key words: Accounts receivable; accounts receivable financing; TY company
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