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论文编号：	9567
作者编号：	2120152821
上传时间：	2017/12/7 13:42:35
中文题目：	C公司应收账款管理优化研究
英文题目：	Optimizing research on accounts receivable management of C Company
指导老师：	张晓农
中文关键字：	应收账款；管理；信用政策；进度款回收；风险预警
英文关键字：	accounts receivable; management; credit policy; progress payment; risk warning
中文摘要：	在中国经济发展模式由高速发展转为中高速发展的“新常态”背景下，全社会固定资产投资规模增速近年来出现了下降趋势。建筑业是国民经济发展的支柱行业，其业务范围主要集中在固定资产投资方面，受投资规模增速下滑影响，面临着更为严峻的外部市场环境。同时，从事建筑业的人员和企业数量庞大，且呈现出逐年增长的趋势，竞争异常激烈。在内外部环境双重不利因素的影响下，为谋求生存和发展，建筑企业必须适时调整原有经营策略以应对市场环境变化带来的不利影响。信用政策的变化正是企业经营策略调整的重要方面。为提高企业市场占有率，增加营业收入，建筑企业以更为宽松的方式授予信用。与任何事物一样，信用政策的宽松与否也具有两面性。宽松的信用政策有利于企业营业收入的增长、也有利于公司市场份额的扩大，但与此同时，应收账款规模不断的增加，伴随而来的是收账难度增大，管理成本增加，坏账风险加剧等问题。同时，应收账款占用资金带来的机会成本还将提高企业经营的风险。 C公司是一家从事石油化工工程建设的建筑企业，与行业内其他企业类似，应收账款在资产结构中的比例较大。虽然公司在经营过程中积累了一定的管理经验，能够对应收账款进行有效的管控，但在业务拓展中，管理的方式粗放、效率低下、手段落后、职责不清等各种问题日渐凸显。应收账款周转天数加长，周转速度变慢，造成公司资金使用效益降低，从而阻碍了管理水平的提升。因此，公司对改变应收账款管理现状、优化现有管理体系、提升管理质量的要求日渐迫切。本文在文献研究的基础上，采用定量分析法、定性分析法等多种研究方法，通过查阅C公司历年财务报告、管理报表、内部制度等资料，同时搜集行业资料，并结合公司实际经营情况，综合分析公司应收账款管理现状，找出管理中存在问题并从源头上详细剖析问题产生的原因，有针对性地提出了健全考核管理体系、建立风险预警机制、充分利用金融工具等措施和方法对公司现有应收账款管理体系进行优化升级，优化管理体系、提高管理质量。同时，公司管理模式在行业内具有普遍性，因此，本文对C公司应收账款管理体系提出的优化管理方案对建筑业其他企业也具有参考意义。
英文摘要：	On the background of “New Normal” which refers to the ratio of china’s economy development switched from high speed to the medium high speed, the growth of the fix-assets investment scale in the whole society is slowing down in recent years. The construction industry is the Pillar industry of national economy, which the sphere of business is focus on the aspect of fix-assets investment. Affected by the slowdown in the growth of fix-assets investment, the construction industry is facing a more severe external market environment. At the same time, the number of employees and enterprises in the construction industry is numerous, and the development trend is increasing year by year, which leads to the fierce competition in the industry. Under the unfavorable influence of the internal and external environment, in order to survive and develop, the construction enterprise must adjust the original management tactics, so as to cope with the adverse effects caused by the change of the market environment. The change of credit policy is the important aspect of the adjustment of enterprise management tactics. In order to increase market share and increase operating income, construction enterprises have adopted a more lenient policy in granting credit. But every coin has two sides, and credit police decision is no exception. Lenient credit policy not only brings the increase in revenue and the expansion on market share, but also leads to the constant expansion of accounts receivable, which followed the adverse consequences of the increased collection difficulties in accounts receivable, and the increased costs in management, meanwhile the risk of bad debt aggravated. At the same time, the opportunity cost of the accounts receivable will also leads to the increase of the operational risk of the enterprises. C company is a construction enterprise specializing in petroleum and chemical engineering construction, similar to other enterprises in the industry, accounts receivable have a larger proportion in the assets structure, Although the company has accumulated a certain amount of experience in account receivable management in the process of business operation, which can effectively manage the receivable accounts, But in the course of business development, It appears several problems in the process of management, which include the extensive management mode, the inefficiency management, the backward ladder of management, the unclear responsibility of management and other problems. Under the current management mode, Accounts receivable turnover days lengthened, capital turnover slowed down, which results in the ineffectiveness use of the company’s capital, as a result, the management efficiency of the company was slowed down. Therefore, in the aspect of the accounts receivable management, it is urgent for the company to change the management status, optimize the management system and raise the management level. On the basis of literature research, this paper adopts quantitative analysis, qualitative analysis and other research methods, through consulting C company's financial reports, management reports, internal management rules and other information, while collecting industry information, and combined with the actual operation of the company, the purpose of this thesis is to analyze the current situation of the accounts receivable management, to find out the problems in management and analyze the causes of the problems in detail from the original sources, to put forward a sound assessment management system, to establish a risk warning mechanism, to make full use of financial tools, measures and methods to optimize the company's existing accounts receivable management system, to optimize the management system, and to enhance the management level of C company. At the same time, the management mode of C company has a certain universality in the industry, Therefore, the optimized accounts receivable management measures proposed in this article to the C company also has certain reference significance to other enterprises in the construction industry.
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