从千金药业应收账款分析看财务报告质量论文-毕业(学术)论文设计.docVIP

PAGE l 摘要 随着市场经济的发展，信用交易将发挥越来越重要的作用。应收账款日益成为公司财务管理关注的主要项目，对于公司的生产经营有着重要的影响。应收账款具有两面性，一方面可以提高当期销售收入，有利于市场占领；另一方面，则延迟公司收取货款的时间，降低现金流入，增加管理应收账款的成本，放大经营风险。同时，应收账款的净额会影响到公司的收益状况，影响到上市公司财务报告的质量。目前我国深沪市上市公司应收账款增长速度较快，巨额的应收账款给公司未来业绩带来了很大的不确定性。本文以千金药业的应收账款为例进行研究，通过对其应收账款和其相关数据的分析，来探讨应收账款对上市公司财务报告质量的影响。 关键词: 应收账款，财务报告质量，原因，对策 Abstract With the development of market economy, credit transactions will play an increasingly important role. Accounts receivable has become a companys financial management; the main focus of the project has an important influence to the companys production and operation. Accounts receivable has two sides, on the one hand, can improve the current sales revenue, is advantageous to the market occupation; Delay, on the other hand, the company payment time, reduce the cash inflow, add to the cost of the management of accounts receivable, management risk. At the same time, the net accounts receivable will affect the companys earnings, affect the quality of the financial report of listed companies. At present, the deep Shanghai stock market listed companies’ accounts receivable increase fast, huge accounts receivable for the companys future performance a lot of uncertainty. Based on the daughter medicine? Keywords: Accounts receivable, the quality of financial reporting, reasons and countermeasure 目 录 1 绪 论 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 1 1.1 研究背景┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉1 1.2 研究目的和意义 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 1 1.3 国内外研究现状┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉2 1.3.1 国内研究状况 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 2 1.3.2 国外研究状况 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉2 1.4 研究思路┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉3 2 千金药业应收账款现状分析 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 3 2.1 千金药业简介┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 3 2.2 千金药业公司应收账款现状 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 4 2.3 株洲千金药业应收账款特点 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 4 3 千金药业应收账款对财务报告的影响┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 6 4 延伸分析：财务报告质量┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ 10 4.1 财务报告的定义及重要性┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉11 4.2 影响企业财务报告质量的外部因素 ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉ ┉11