江苏红豆实业股份有限公司应收账款问题研究.docxVIP

PAGE PAGE II 摘 要 随着市场竞争愈来愈激烈以及整体经济行情的下滑，企业为了扩大销售会通过各种销售模式来扩大产品数量，提高市场占有率，最终实现收益增加，其中赊销是最为普遍的手段，尤其是类似于服装行业这种传统的行业，在这个过程就必然会导致企业会形成较多的应收账款。由于我国企业目前整体信用机制还不完善，企业信用违约现象时有发生，在赊销过程中如何制定合理的政策、确保款项可以及时回收是企业必须面对的问题。服装企业作为传统的制造业，在交易过程中通过应收款赊销十分常见，太依赖赊销会影响企业整体资金的流动性，稍有不慎会给企带来经营风险。红豆实业江苏红豆实业股份有限公司，本文简称红豆实业。 江苏红豆实业股份有限公司，本文简称红豆实业。 本文通过对应收账款相关理论进行分析，结合国内外对应收账款管理的研究及应收账款管理的相关理论，选取了红豆实业作为分析对象，分析其应收账款的现的状及存在的问题，在此基础上提出提升红豆实业应收账款管理水平的对策，以期通过这些措施可以促进红豆实业健康发展。 关键词：应收账款；信用政策；红豆实业 Abstract With the increasingly fierce market competition and the decline of the overall economic market, companies will expand the number of products through various sales models in order to expand sales, increase market share, and ultimately achieve increased revenue. Similar to the traditional industry such as the apparel industry, this process will inevitably result in companies forming more accounts receivable. Since the current overall credit mechanism of Chinese enterprises is still not perfect, and corporate credit defaults occur from time to time, how to formulate reasonable policies and ensure that the money can be recovered in a timely manner is a problem that companies must face. As a traditional manufacturing industry, apparel companies often use credit receivables in the transaction process. Too much reliance on credit sales will affect the liquidity of the companys overall funds, and a little carelessness will bring business risks to the company. How Hongdou Industrial expands sales in the overall economic downturn environment while managing accounts receivable and achieving sustainable development of the enterprise is the strategic key to the future development of the enterprise. In this paper, through the analysis of related accounts receivable theory, combined with the research of domestic and foreign accounts receivable management and related theories of account receivable management, Hongdou Industry was selected as the analysis object to analyze the current status and account receiva