-电商企业不良应收账款成因与对策研究——以广东新讯科技有限公司为例.docVIP

PAGE Research on the Causes and Countermeasures of E-commerce Enterprises Bad Accounts Receivable ——A Case Study of Guangdong Xinxun Technology Co., Ltd. Abstract： As the competition in Chinas market continues to intensify, in order to seize market share and expand sales, many e-commerce enterprises adopt credit sales when signing contracts with distributors. Bad accounts receivable have a serious impact on the operation of the enterprise under certain circumstances, and even threaten the development and survival of the enterprise. Therefore, the management of the accounts receivable needs to be done in the operation of the enterprise. Avoid financial risks. The research object selected in this article is Guangdong Xinxun Technology Co., Ltd., which has conducted in-depth research on the companys own accounts receivable management work, and made a brief statement on the relevant theoretical basis. The current status of accounts receivable was analyzed. Subsequently, through the analysis of the status quo, the problems of Guangdong Xinxun Technology Co., Ltd.s accounts receivable management were pointed out, and the causes of these problems were analyzed. Reasons for the improvement of Guangdong Xinxun Technology Co., Ltd.s accounts receivable management. This provides some reference for the development of Guangdong Xinxun Technology Co., Ltd.s accounts receivable management. Keywords：Accounts Receivable， E-commerce Industry， Causes， Countermeasures 目 录 TOC \o 1-3 \h \z \u 第 1 章 绪 论 1 1.1 研究的背景和意义 1 1.1.1 研究的背景 1 1.1.2 研究的意义 1 1.2 文献综述 2 1.2.1 国外研究 2 1.2.2 国内研究 2 1.3 研究的内容和方法 3 1.3.1 研究内容 3 1.3.2 研究方法 3 第 2章 电商企业不良应收账款产生的环节及特点 4 2.1 电商企业不良应收账款产生的环节 4 2.2 电商企业不良应收账款产生的特点 4 第 3 章 广东新讯科技有限公司应收账款管理现状分析 6 3.1 广东新讯科技有限公司有限公司简介 6 3.2 广东新讯科技有限公司应收账款现状分析 6 3.2.1 公司主要应收账款 6 3.2.2 公司的不良应收账款情况 6 3.3 公司不良应收账款存在的问题 9 3.3.1 不良应收账款规模不断增加 9 3.3.2 应收账款周转率显著下降 9 3.3.3 应收账款坏账率明显升高 9 第 4 章 广东新讯科技有限公司应收账款管理存在问题的原因