企业应收账款管理存在的问题及对策——以格力电器为例

企业应收账款管理存在的问题及对策一以格力电器为例中文摘要中小型企业为了保证在同一个行业的竞争力，吸引更多顾客，中小型企业甘愿根据赊销提升订单量以获得更多的盈利。但产生赊销时，中小企业资本成本不断上升，中小型企业肩负着无法及时取回应收帐款风险。尤其是在生活需求日益持续增长的现代社会，现代社会频繁出现公司舆论压力难题，中小型企业应收账款管理显得更加关键。文中最先讲述了中小型企业应收账款管理的基本理论，再通过揭露中小型企业应收账款管理现况，强调中小型企业应收账款管理中存在的问题，在此基础内以泰永长征技术股份有限公司为例子，剖析了这一企业应收账款管理中存在的问题及缘故，通过上述剖析健全我国企业应收账款管理的有关。关键词：中小企业；应收账款：管理Problems and Countermeasures of Enterprise Accounts ReceivableManagementTaking Gree Electric as an ExampleAbstractIn order to ensure the competitiveness of small and medium-sized enterprises in the sameindustry and attract more customers,small and medium-sized enterprises are willing to increasethe order volume according to credit sales to obtain more profits.However,when credit salesoccur,the capital cost of small and medium-sized enterprises is rising,and small andmedium-sized enterprises are shouldering the risk of not being able to get back accountsreceivable in time.Especially in the modern society,where the demand of life is increasing dayby day,the problem of corporate public opinion pressure frequently appears in modern society,and the management of accounts receivable in small and medium-sized enterprises is morecritical.In this paper,the basic theory of accounts receivable management in small andmedium-sized enterprises is first described,and then the problems existing in accountsreceivable management in small and medium-sized enterprises are emphasized by exposing thecurrent situation of accounts receivable management in small and medium-sized enterprises.Onthis basis,taking Taiyong Changzheng Technology Co.,Ltd.as an example,the problems andreasons existing in accounts receivable management in this enterprise are analyzed,and therelated issues of accounts receivable management in Chinese enterprises are improved throughthe above analysis.Key words:Small and medium-sized enterprises;Accounts receivable;manage目录引言.年4年44年444年年年年年年年4年年年年年4444年。1中小企业应收账款管理的基本理论21.1中小企业应收账款的概念…1.2加强中小企业应收账款管理的意义.21.3中小企业应收账款管理现状32中小企业应收账款管理中存在的问题.42.1缺乏风险管理意识…。2.2针对客户的信用及跟踪调查不到位42.3信用机制不健全….42.4内部控制管理不到位.42.5责权利划分不明确53案例分析一以泰永长征技术股份有限公司为例…*.63.1泰永长征技术股份有限公司简介.63.2泰永长征技术股份有限公司应收账款管理存在的问题…63.3泰永长征技术股份有限公司应收账款管理存在问题的成因.74完善中小企业司应收账款管理的对策及建议.84.1建立科学合理的信用管理体系…84.2建立健全的应收账款管理制度…84.3加强直销信用管理84.4考核机制与责任追究相结合84.5健全企业内部控制制度.85结论10致谢…11参考文献12