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《大华钢铁有限公司应收账款管理研究现状》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、摘要在现代市场经济的环境下,企业通过加强竞争力,提高市场占宥率,增加市场份额,应收账款也就产生了,导致了应收账款周期过长,流动资金紧张,甚至影响-其资金周转和正常的商业活动,増加企业的财务不利后果的风险。因此,如何进行灰收账款科学的管理,已经成为现代企业财务管理的重要课题。论文通过大华钢铁有限公司2010年年报、2011年年报、2012年年报分析,从应收账款的账龄看,公司应收账款的账龄主要集中在一年以PJ的占95.52%。随着公司规模的扩大,皮收账款金额可能继续增加。如來公司釆取的收款办法不恰当或客户信用改变,由于应收款项占用公司营运资金,坏账准备的增加影响
2、公司经营、Ik绩。-旦应收款项坏账,应收账款坏账的风险将由公司承枳,使公司经济利益蒙受损失。本文基于应收账款管理理论,内部控制的研究,以更好的了解其原理,结合实际情况,及时了解经济发展趋势,灵活运用理论知识,找fli其工作过程中的问题,用相关知识解决问题。同时从其他企业学优越的管理制度,进一步改善内部控制治理结构,生产经营过程中各个业务方面的监督,将风险降到最小,让企业更兵宥竞争力。关键词:大华钢铁宥限公司;应收账款;信用政策AbstractInthemodernmarketeconomy,theenvironment,bystrengtheningthec
3、ompetitivenessofenterprises,increasemarketshare,increasemarketshare,accountsreceivablealsoproduced,resultinginaccountsreceivablecycleistoolong,tightliquidity,andevenaffecttheirfundingturnoverandnormalbusinessactivities,increasetheriskofadverseconsequencesofcorporatefinance.So,howto
4、conductscientificmanagementofaccountsreceivable,hasbecomeanimportanttopicofmodernenterprisefinancialmanagement.Articlefromthe2010AnnualReport,the2011AnnualReportandthe2012AnnualReportthe2010thirdquarterreportfromtheagingofaccountsreceivablecompanyfocusedonaccountingfor95.52%withino
5、neyear.Withtheexpansionofthescale,theamountofaccountsreceivablemaycontinuetoincrease.Ifthecompanydoesnotprecludereceivingproperwaytotakethecustomer’screditorchangeoccupationduereceivablesworkingcapital,increasedbaddebtsaffectthecompany'soperatingperformance.Oncereceivablebaddebt,ba
6、ddebtriskwillbebornebythecompany,thecompanysufferedlossesofeconomicbenefits.Basedonaccountsreceivablemanagementtheory,internalcontrol,inordertobetterunderstanditsprinciples,combinedwiththeactualsituation,tokeepabreastofeconomictrends,flexibleuseoftheoreticalknowledgetoidentifyprobl
7、emsintheprocessoftheirwork,withrelevantknowledgetosolveproblems.Atthesametimelearnfromotherenterprisesuperiormanagementsystem,furtherimprovetheinternalcontrolgovernancestructuretooverseetheproductionprocessofeachbusinesswillminimizetherisk,sothatenterprisesmorecompetitive.KeyWords:
8、ChinaIron&SteelCo;Accountr