我国煤炭企业应收账款管理问题研究.docVIP

中国地质大学长城学院2017届毕业论文 我国煤炭企业应收账款管理问题研究 —以开滦有限责任公司为例 摘 要 煤炭产业是最基本能源产业之一，也是我国主要的动力产业，更是我国经济发展的重要支柱之一。结合能源产业发展的客观条件，煤炭在我国动力资源中的始终都是占有极高的比重的。在现在资源市场不景气的大环境下，信用销售是一种普遍而又立竿见影的增加销售额的方法。但赊销业务在为企业带来利润增长和商品占有率的增加的同时，也加大了坏账风险的产生。由此看来，高效全面地降低应收账款引起的风险是煤炭企业关键的任务之一。越是在市场不景气的时候，煤炭企业就越是应该增强风险意识，规范对应收账款的管理，严格监控往来账目等以此保障企业的可持续发展。 文章在研究中采用进行了针对性的分析，这样可以在有效的时间范围内实现各项工作的有效提升和优化。 关键词：煤炭产业；应收账款管理；开滦有限责任公司 ABSTRACT The coal industry is one of the most basic energy industries and is one of the main driving industries in China, and is one of the important pillars of Chinas economic development. Combined with the objective conditions of the development of the energy industry, coal has always been a very high proportion of the power resources in our country. In the current climate of resource markets, credit sales are a common and immediate way to increase sales. But on credit, the rise in profits and share of goods has also increased the risk of bad loans. Thus, the risk of an efficient and comprehensive reduction of accounts receivable is one of the key tasks for coal companies. When the market downturn, the more the more coal enterprises should strengthen the risk awareness, regulate the management of accounts receivable, and strictly monitor current accounts such as to guarantee the sustainable development of the enterprise. In this paper, the author makes a specific analysis in the study, so that the effective promotion and optimization of various tasks can be achieved in the effective time range. Key words: coal industry; receivables management; Kailuan limited liability company 目 录TOC \o 1-3 \h \u 16731 1前 言 1 28294 2研究范围的界定 1 21681 2.1企业的概念界定 1 24413 2.2煤炭企业的概念界定 1 13634 2.3应收账款的概念界定 1 2436 3开滦有限责任公司应收账款管理的现状 2 9180 3.1开滦有限责任公司的基本情况介绍 2 1200 3.2开滦有限责任公司应收账款管理的现状 2 13067 4 开滦有限责任公司应收账款管理存在的问题 4 21540 4.1煤炭企业片面追求销售额最大 4 20558 4.2煤炭企业财务处理不规范 4 20892 4.3煤炭企业内部控制机制过于松散 4 28611 4.4煤炭企业收帐不合理 4 25800 5 开滦有限责任公司应收账款管理现状的原因分析 4 13880 5.1煤炭企业缺乏风险意识 4 5020 5.2煤炭企