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论文编号：	9631
作者编号：	2120152871
上传时间：	2017/12/7 23:39:33
中文题目：	Z物流公司应收账款管理研究
英文题目：	Research on Z Logistics Company Accounts Receivable Management
指导老师：	张晓农
中文关键字：	应收账款；物流公司；信用评估；内部控制
英文关键字：	Accounts Receivable; Logistics Company; Credit Evaluation; Internal Control
中文摘要：	从2008年美国爆发金融危机，到席卷整个欧洲市场的主权债务危机，再到2016年韩国第一大、全球第七大海运公司韩进海运宣布破产，全球贸易低迷趋势明显。进出口贸易的下滑也波及到国际物流市场，使得物流企业面临着巨大的生存压力和市场竞争带来的挑战。经济全球化加剧了市场竞争，迫使企业采取信用销售的方式来保证市场份额、提高市场竞争力。赊销为企业带来营业收入和利润的同时，不断攀升的应收账款也使得企业面临可能产生坏账的风险，影响企业正常的资金流动和生产经营。应收账款作为企业流动资产的重要组成部分，其能否顺利、快速地变现关系到企业的现金流量是否充足，因此，应收账款管理对于现代企业管理来说显得相当重要。企业加强应收账款的管理，可以保证企业的资金流量，满足企业的资本需求，同时可以降低企业的资金风险与财务风险，促进企业与客户之间的互动和沟通，为企业的可持续发展奠定基础。 鉴于国际物流代理业的行业特点，企业一般固定资产较少，无存货，应收账款占总资产的比重相对较高，导致企业的现金周转较慢，财务风险增加，加强应收账款的风险控制成为物流代理企业的管理重点。 本文以Z公司为例，通过回顾国内外学者针对应收账款管理所做的研究及国际上较为普遍的内部控制理论，结合Z公司所在行业特征，依照提出问题——分析问题——解决问题的思路，分析Z公司在应收账款管理过程中存在的问题，并深入研究应收账款产生的原因，同时提出相应的问题解决及风险预防方案。
英文摘要：	From the outbreak of the financial crisis in the United States in 2008, and the sovereign debt crisis of the entire European market, and then to 2016 South Korea's largest and the world's seventh largest shipping company HANJIN shipping declared bankruptcy, downturn trend of the global trade is obvious. The decline in import and export trade also spread to the international logistics market, which make the logistics enterprises face with enormous survival pressure and market competition challenges. Economic globalization has exacerbated market competition, forcing enterprises to take credit sales to ensure market share and improve market competitiveness. Credit sales bring revenue and profits to the enterprise, meanwhile, the rising accounts receivable also makes the enterprises face the risk of bad debts, which affect the normal capital flow and operation. Accounts receivable, as an important part of the enterprise's current assets, whether it can smoothly and quickly realize the cash flow is related to the sufficient cash of enterprises. Therefore, accounts receivable management for modern enterprise management is very important. Strengthen the management of accounts receivable, enterprise can guarantee the flow of funds, meet the capital needs of enterprises, and can reduce the enterprise's financial risks, and promote interaction and communication between company and customer, to lay the foundation for the sustainable development of enterprises. In view of the international logistics agency industry characteristics, enterprises generally have less fixed assets, no inventory, accounts receivable accounted for a relatively high proportion of total assets, resulting in slower cash flow, increased financial risk. So strengthen risk control of accounts receivable has become the focus of logistics enterprises. This paper takes Z company as an example, by reviewing the domestic and foreign scholars' research on account receivable management and the internal control theory, combined with the industry characteristics of Z company, according to introduce questions - analyze the problem - to solve the problem, analyzes the problems existing in the process of accounts receivable management and deeply studies the causes of accounts receivable, and puts forward the corresponding problem solving and risk prevention plan.
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