摘 要伴随着我国人均收入的大幅增长，为家电市场带来了更广阔的发展空间。但与此同时，更多的家电企业出现，使得家电市场竞争更为激励。对此，本文以奥马电器为研究对象，针对公司的应收账款进行分析研究。通过应用文献法、定量与定性结合法、图表法等多种方法，首先，对于应收账款的相关概念与管理进行了分析，阐述了应收账款的基本理论；其次，对奥马电器的应收账款现状进行了分析；随后，通过分析现状，指出了奥马电器应收账款管理过程中主要存在的问题，应收账款规模不断增加，应收账款周转率明显下降，应收账款坏账率显著上升；根据这些存在的问题，结合公司发展现状，分析了这些问题产生的原因，然后又针对这些问题和原因，为奥马电器的应收账款管理提出了完善建议。以此为奥马电器的应收账款管理发展提供一些参考。关 键 词 ：应收账款；家电行业；奥马电器；风险防范 ABSTRACTAlong with the substantial increase of per capita income in China, it brings broader development space for the home appliance market. But at the same time, more appliance enterprises appear, making the appliance market competition more incentive. . To this, this paper takes guangdong omagh appliances as the research object, and study the company's accounts receivable is analyzed. By using literature method, case method, induction, etc., first of all, for the relevant concepts and management of accounts receivable are analyzed, and expounds the basic theory of accounts receivable; Second, about the horse electrical accounts receivable present situation are analyzed; Then, by analyzing the present situation, pointed out the horse electrical problems of the main process of accounts receivable management, accounts receivable scale increasing, the accounts receivable turnover decreased obviously, and a marked increase in the accounts receivable bad debts rate; According to these existing problems, and combined with the company development present situation, the causes of these problems are an...
