沈阳华晨金杯汽车有限公司应收账款管理存在的问题及对策研究

本科论文AbstractAccounts receivable has become an important factor restricting the development ofChinese enterprises.Similarly,there are various risks in accounts receivable of enterprises.Therefore,we should make a reasonable assessment of the credit risk of the transaction party.Credit risk is the uncertainty of the recovery of accounts receivable caused by theimplementation of commercial credit.In order to prevent and control credit risk,the companymust evaluate each credit applicant and consider the possibility of bad debts or delayedpayment of customers.For the automobile industry,accounts receivable is an important part of the currentassets of an enterprise.With the gradual increase of accounts receivable of an enterprise,therisk borne by the enterprise also increases correspondingly.If the management of accountsreceivable is not good,it will not only lead to the increase of bad debts,the slow turnover ofcapital,but also the increase of extra equal expenses of capital cost.This paper takesShenyang Brilliance Jinbei Automobile Co.,Ltd.as an example,starting from the relatedtheory of accounts receivable,combining with foreign research literature,and takingShenyang Brilliance Jinbei Automobile Co.,Ltd.as an example to study the management ofaccounts receivable,through looking up the financial statements of Shenyang BrillianceJinbei Automobile Co.,Ltd.,and extracting the data related to accounts receivable,throughprocessing and analyzing the data The current situation of the enterprise and the possibleproblems in recent years,and put forward appropriate solutions to the problems.Key words:Accounts receivable management:Business credit;Bad debts