大华钢铁有限公司应收账款管理研究现状(可编辑).docxVIP

摘要在现代市场经济的环境下，企业通过加强竞争力，提高市场占有率，增加市场份额，应收账款也就产生了，导致了应收账款周期过长，流动资金紧张，甚至影响其资金周转和正常的商业活动，增加企业的财务不利后果的风险。因此，如何进行应收账款科学的管理，已经成为现代企业财务管理的重要课题。论文通过大华钢铁有限公司2010年年报、2011年年报、2012年年报分析，从应收账款的账龄看，公司应收账款的账龄主要集中在一年以内的占95.52%。随着公司规模的扩大，应收账款金额可能继续增加。如果公司釆取的收款办法不恰当或客户信用改变，由于应收款项占用公司营运资金，坏账准备的增加影响公司经营业绩。一旦应收款项坏账，应收账款坏账的风险将由公司承担，使公司经济利益蒙受损失。本文基于应收账款管理理论，内部控制的研究，以更好的了解其原理，结合实际情况，及时了解经济发展趋势，灵活运用理论知识，找出其工作过程中的问题，用相关知识解决问题。同时从其他企业学习优越的管理制度，进一步改善内部控制治理结构，生产经营过程中各个业务方面的监督，将风险降到最小，让企业更具有竞争力。关键词：大华钢铁有限公司；应收账款；信用政策AbstractIn the modern market economy, the environment , by strengthening the competitiveness of enterprises , increase market share , increase market share , accounts receivable also produced , resulting in accounts receivable cycle is too long , tight liquidity , and even affect their funding turnover and normal business activities , increase the risk of adverse consequences of corporate finance . So , how to conduct scientific management of accounts receivable , has become an important topic of modern enterprise financial management .Article from the 2010 Annual Report, the 2011 Annual Report and the 2012 Annual Report the 2010 third quarter report from the aging of accounts receivable company focused on accounting for 95.52% within one year . With the expansion of the scale, the amount of accounts receivable may continue to increase . If the company does not preclude receiving proper way to take the customers credit or change occupation due receivables working capital , increased bad debts affect the company s operating performance. Once receivable bad debt , bad debt risk will be borne by the company , the company suffered losses of economic benefits . Based on accounts receivable management theory, internal control, in order to better understand its principles, combined with the actual situation , to keep abreast of economic trends , flexible use of theoretical knowledge to identify problems in the process of their work , with relevant knowledge to solve problems. At the same ti