安徽建工集团应收账款管理问题分析及对策

目录Abstract:.…21绪论…32应收账款管理相关理论概述42.1应收账款的概念及特点...2.1.1应收账款概念....42.1.2应收账款特点....42.2应收账款全面管理理论....52.3应收账款对企业经营的影响....52.3.1应收账款对企业经营正面影响。。。.52.3.2应收账款对企业经营负面影响63安徽建工集团应收账款管理现状及问题.....73.1建筑行业应收账款管理现状.…73.2安徽建工集团应收账款管理现状........73.2.1安徽建工集团企业概况.........732.2安徽建工集团应收账款财务数据分析............104安徽建工集团应收账款管理存在的问题.…154.1前期缺乏风险和信用管理..·1542中期应收账款管理机制不完善.…….…164.3后期应收账款回收力度不足………175安徽建工集团应收账款管理对策建议....195.1前期建立完善应收账款信用管理体系........195.1.1信用管理部门人员规划........195.1.2应收账款信用管理部门职责规划..。205.2事前预防风险措施....205.3事中加强应收账款管理制度215.4事后完普坏账风险制度22结论……2425参考文献....26安徽建工集团应收账款管理问题分析及对策摘要：本文以安徽建工集团企业为例，针对建筑企业的应收账款管理问题进行分析，并探讨了应收账款管理存在的问题和完善措施。首先根据参考文献定义了应收账款及建筑企业应收账款的概念和特点，然后引出安徽建工集团，介绍基本情况，重中之重的是对安徽建工集团应收账款的财务数据进行分析。最后通过财务分析，得出安徽建工集团的应收账款管理存在的问题并提出建议和对策。如建立应收账款信用管理部门，对于应收账款管理分为事前，事中，事后三步进行管理，使安徽建工集团的管理更加规范合理。本文的研究有助于加深人们对建筑企业应收账款管理问题的认识，提高企业管理者对应收账款管理的重视程度，提高相关从业人员对于企业的应收账款认知，从而减少企业损失。关键词：建筑行业、应收账款管理、信用管理体系、1Analysis of accounts receivablemanagement problems andcountermeasures of Anhui ConstructionIndustry GroupAbstract:Taking Anhui Construction Group enterprise as an example,this paperanalyses the problem of accounts receivable management in constructionenterprises and discusses the problems and improvement measures ofaccounts receivable management.Firstly,the concept and characteristicsof accounts receivable and construction enterprises'accounts receivableare defined according to the reference literature,then Anhui ConstructionGroup is introduced,the basic situation is introduced,and the mostimportant thing is to analyse the financial data of accounts receivable ofAnhui Construction Group.Finally,through the financial analysis,theproblems of accounts receivable management of Anhui ConstructionIndustry Group are concluded and suggestions and countermeasures areput forward.For example,the establishment of an accounts receivablecredit management department and the division of accounts receivablemanagement into three steps,namely before,during and after,willenable Anhui Construction Group to manage its accounts receivable in amore standardised and reasonable manner.The research in this paperhelps to deepen people's understanding of the problems of accountsreceivable management in construction enterprises,improve theimportance of accounts receivable management to enterprise managers,and improve the cognition of accounts receivable of enterprises torelevant practitioners,so as to reduce enterprise losses.Key words:construction industry,accounts receivable management,creditmanagement system,..,2