我国企业应收账款管理—以老板电器为例.docx

PAGE PAGE II 论文题目：我国企业应收账款管理—以老板电器为例 摘 要 应收账款是每个企业账簿中的必备项目，应收账款作为企业流动资产的重要组成部分，应收账款的规模和收款时间极大程度的影响着企业持续经营和发展，若是企业的赊销的账款都能够及时地收回，企业的生产经营能偶有条不紊的进性，企业的利润也能同时稳步提升。 本文第一部分主要是整理了应收账款管理的相关理论概述，应收账款对公司的影响，应收账款的目标，应收账款管理的理论意义和实际意义。第二部分是结合老板电器进行案例分析，包括老板电器应收账款的现状，近五年来应收账款周转天数以及周转率两项指标的情况，对比同类型企业状况，深入解析，进行详细说明。其次，分析老板电器公司应收账款管理不善存在的问题，还有问题产生的和产生原因进行说明。最后为了保证今后企业的应收账款管理更加完善，提出保障措施，主要包括：信用政策的制定，对账制度，员工的奖惩机制等等为老板电器在后期的管理中提供帮助。 【关键词】应收账款；应收账款管理；老板电器  Abstract Accounts receivable are an essential item in the account books of every enterprise. As an important part of the current assets of an enterprise, the scale and collection time of accounts receivable greatly affect the continuous operation and development of the enterprise. If the enterprise's credit accounts can be collected in time, the enterprise's production and operation can occasionally progress in an orderly manner, and the enterprise's profits can also be steadily improved at the same time. The first part of this paper mainly summarizes the relevant theories of accounts receivable management, the impact of accounts receivable on the company, the objectives of accounts receivable, and the theoretical and practical significance of accounts receivable management. The second part is the case analysis of Boss Electric, including the current situation of the accounts receivable of Boss Electric, the turnover days of accounts receivable and the turnover rate in the past five years, and the comparison of the situation of the same type of enterprises, in-depth analysis and detailed explanation. Secondly, it analyzes the problems of the poor management of accounts receivable of the boss electrical company, and explains the causes of the problems. Finally, in order to ensure that the enterprise's accounts receivable management will be more perfect in the future, we put forward safeguard measures, mainly including: the formulation of credit policy, reconciliation system, employee's reward and punishment mechanism, etc., t