华为公司应收账款管理分析.docxVIP

PAGE PAGE 9 华为公司应收账款管理分析 摘 要 应收账款是企业财务管理的重要内容之一。随着全球经济一体化的发展和竞争的加剧，信贷销售已成为企业增加产品销售和增加市场份额的有效交易方式。企业应收款项数额普遍明显增多，现金的回收时间延长，甚至会使企业遭受不能收回应收账款的损失。因此，应收账款的管理成为企业经营中越来越重要的问题。 各个企业在经营过程中因经营活动的不同和对回收额管理力度的不同，造成在不同程度上存在着应收账款。合理的应收账款在扩大企业和扩大市场份额方面发挥了巨大作用。然而，大多数公司对我国应收账款的管理意识较为淡薄，管理方式也相对比较单一，并没有形成一个系统的应收账款管理体制，因此导致了应收款的增加，尽管企业利润较高，但仍然存在大量坏账风险，无法保证现金流的顺畅，增加了企业的流动性风险，这不仅妨碍了企业的正常运作和发展，甚至可能会导致企业破产。因此，加强企业应收账款管理具有重要的理论和实践意义。本课题以华为公司为例，分析公司应收账款管理的现状和存在的问题，提出相应的建议和对策。 关键词：应收账款；华为公司；分析对比Abstract Accounts receivable is one of the important contents of enterprise financial management. With the development of global economic integration and the intensification of competition, credit sales has become an effective way for enterprises to increase product sales and market share. The amount of enterprise receivables generally increases significantly, the recovery time of cash is extended, and even the loss of receivables can not be recovered by enterprises. Therefore, the management of accounts receivable has become a more and more important problem in business operation. Each enterprise in the process of operation because of the different business activities and the recovery of the amount of management strength of the different, resulting in the existence of accounts receivable in different degrees. Reasonable accounts receivable play a huge role in expanding the enterprise and expanding the market share. Most companies, however, the management of accounts receivable in our country consciousness is relatively weak, management way also is relatively single, did not form a system of accounts receivable management system, thus led to the increase of the receivables, despite the higher corporate profits, but there are still a lot of bad debt risk, there is no guarantee that cash flow is smooth, increased the liquidity risk of the enterprise, This not only hinders the normal operation and development of enterprises, but may even lead to the bankruptcy of enterprises. Therefore, strengthening