论应收账款对企业经济利润和对企业投资者的影响毕业论文.docVIP

Foshan University 本科生毕业论文 论应收账款对企业经济利润和对企业投资者的影响 学 院： 经济管理学院 专 业： 金融学 学 号： 学生姓名： 指导教师： 教授 二〇一四年五月摘 要 应收账款是指企业在销售商品或提供服务时，商品的产权实现了转移或服务已被消费，而商品或服务却没有得到足额的资金补偿，从而形成在未来一定时期可以继续对其进行所取得债权。由于诚信的缺失以及社会信用体制和制度尚不完备等因素，现阶段我国的许多企业尤其是已经上市的大型企业面临着大量的账款无法收回，形成的非常严重的坏账危机。尽管如此，我国对学者企业应收账款的讨论研究较少，政府也没有足够的重视应收账款对企业的影响。本文将详细讨论应收账款对企业的经济利润的制约和造成投资者误解这两个方面的影响，并且尝试运用了经济学、财务学、会计学的基本理论和技术手段进行分析，并将举例证明应收账款将如何对企业的经济利润的影响和应收账款是怎么影响企业财务报表以及因此给投资者带来的理解误区，最后，将讨论企业怎么管理应收账款才是最有效的；如何才能保证坏账的做到最少；将应收账款怎样编入财务报表才是最合理；我们投资者应该如何正确的分析企业的3大报表（资产负债表，利润表，所有者权益表）；政府该制定怎样的政策来面对应收账款的影响等等。 关键词：坏账；利润质量；机会成本；  Abstract Country at present stage has been listed in the large enterprise is facing a lot of accounts will not be repaid, form the serious bad debt crisis. In spite of this, our study is less, the discussions of the academic enterprise accounts receivable the government has not enough emphasis on accounts receivable to the influence of the enterprise. This article will discuss in detail the accounts receivable cause investors to the restriction of economic profit and misunderstanding the influence of these two aspects, and to attempt to apply the basic theory of economics, finance, accounting and analysis technology, and will, for example to prove how the accounts receivable will be the impact on the economic profits and accounts receivable is how to affect the enterprises financial statements to investors, and therefore understanding erroneous zone, in the end, will discuss how to management of accounts receivable is the most effective; How can it be the guarantee of bad loans at least; How the accounts receivable into the financial statements is the most reasonable; We should investors how to correctly analyze enterprises three statements (balance sheet,