财务管理专业毕业论文--煤炭企业应收账款管理存在的问题及其对策研究.docVIP

摘 要 随着中国煤炭企业产销量持续增长，煤炭企业对产品销售量的过度追求，使得煤炭企业经营者不顾市场风险，不顾相关成本的比较分析和购买方诚信度高低而铤而走险，导致煤炭企业的应收账款的增加。应收账款是煤炭企业为扩大销售采取赊销方式而形成的短期对外投资，但同时也给煤炭企业带来了巨大的潜在坏账损失风险。针对煤炭企业应收账款形成的原因，实施应收账款的信用管理，制定合理的信用政策，强化信用决策，做好客户的信息管理、信用分析、应收账款管理和控制等工作，可以从根本上防范出现坏账损失的风险，促使煤炭企业的应收账款处于一个合理的经济额度，确保煤炭企业销售收入的实现和效益的增长。本文主要通过明确应收账款的概念、功能及管理目标的基础上，针对煤炭企业应收账款管理不善的弊端及存在的问题，提出如何加强煤炭企业应收账款管理的对策，以此来提升煤炭企业的资金周转率，增强企业的竞争能力，最终提高企业的经济效益。 关键词：煤炭企业；应收账款管理；应收账款融资 Abstract With coal enterprise volume growth of product sales in china, coal enterprise excessive pursuit, makes coal enterprise operator disregard market risk, ignoring the related costs comparison analysis and the purchaser, resulting in high integrity desperate coal enterprises increase of accounts receivable. Accounts receivable is coal enterprise for expanding sales take credit, in the form of short-term way of foreign investment, but also to the coal enterprise brought huge potential loss of bad risk. For coal enterprise receivables reasons, and implementation of account receivable credit management, formulate rational credit policy, strengthen credit decision, completes the customer information management, credit analysis, accounts receivable management and control work, can fundamentally the risk of loss of bad prevent appear, prompting coal enterprise accounts receivable in a reasonable economic limit, to ensure the realization of the coal enterprise sales revenue growth and efficiency. This paper mainly through clarifying the concept of account receivable, function and the management goal, based on coal enterprise receivables mismanagement malpractice and the existing problems of the coal enterprises, and puts forward how to strengthen the management of accounts receivable countermeasures, so as to enhance the capital turnover coal enterprises, strengthen the competitive power of enterprises, eventually improve the economic benefit of enterprise. Key Words：oal enterprises; accounts receivable management; accounts receivable financing 目 录 一、引言 1 二、