关于湖南千山制药机械股份有限公司应收账款管理问题的研究.docVIP

PAGE 2 PAGE 2 关于湖南千山制药机械股份有限公司应收账款管理 问题的研究 摘要：如果企业对应收账款及时收回，那么就可以使企业生产经营过程中的各项费用得到弥补，也可以使企业的可持续经营得到保证。相反，要是不及时收回应收账款，那么企业将会有资金周转紧张的风险，势必会产生坏账，对企业的资金流动也会有不利的影响，造成的后果就是使企业的生产经营出现严重问题。目前，企业在提高应收账款管理效率方面面临激烈竞争，应收账款管理又是企业财务管理的关键问题之一。所以关于应收账款管理问题的研究很有必要。本论文主要是针对上市公司在应收账款管理存在的问题，以湖南千山制药机械股份有限公司为例，然后找出一套切实有效的方法来加强和改进应收账款管理，帮助上市公司走出目前的财务困境，提高管理效率。 关键词：企业；应收账款管理；措施 Research on the management of accounts receivable of Hunan Qianshan Pharmaceutical Machinery Co., Ltd Abstract: If the enterprise collects the accounts receivable in a timely manner, it can make up for the various expenses in the production and operation of the enterprise, and also ensure the sustainable operation of the enterprise. On the contrary, if the payment is not received in a timely manner, the enterprise will have the risk of tight capital turnover, which will inevitably produce bad debts and will have an adverse impact on the company ’s capital flow. The consequence is that the enterprise ’s production and operation will be serious problem. At present, enterprises are facing fierce competition in improving the efficiency of accounts receivable management. Accounts receivable management is also one of the key issues of enterprise financial management. Therefore, research on the management of accounts receivable is necessary. This paper is mainly aimed at the problems existing in the management of accounts receivable by listed companies, taking Hunan Qianshan Pharmaceutical Machinery Co., Ltd. as an example, and then finding a set of practical and effective methods to strengthen and improve the management of accounts receivable and help the listing The company got out of the current financial difficulties and improved management efficiency. Keywords: enterprise; Accounts receivable management; measures 引言 为了稳定销售渠道，减少库存，提高销售指标，扩大商品销售，很多企业往往采取赊销的策略，这将导致应收账款的大幅增加。在一定程度上，应收账款的增加，尤其是逾期应收账款的增加，将严重影响企业正常的资金周转和再生产能力。 在这方面，企业最紧迫的问题之一就是采取有效措施进行控制和管理应收账款，将损失降到最低，确保生产企业的正常运转并增加其经济效益。 在此基础上，企业必须认真，系统地管理和研究应收账款