批发业上市公司应收账款研究

北京理工大学珠海学院 2020 届本科生毕业论文批发业上市公司应收账款研究批发业上市公司应收账款研究摘 要在社会飞速发展的时代，赊销——作为扩大销售的一种常用手段，导致了应收账款在资产中的比重逐步增加，尤其是批发业上市公司。所以，有效解决批发业上市公司应收账款高居不下的问题，对于提升批发业上市公司的市场竞争力具有极大意义。本文选取上交所与深交所 78 家批发业上市公司作为研究对象，运用定量分析与定性分析、全面分析等研究方法，深刻了解了批发业上市公司应收账款的规模比重、账龄结构、周转和占比情况。分析了应收账款对批发行业的作用，寻找应收账款过度增长和拖欠的原因：缺乏有效的信用制度、缺乏商业诚信、缺乏制约机制等。最后，结合批发业应收账款的实际状况，合理地进行前景预测，在事前、事中和事后针对性地提出应收账款管理改进措施：事前做好客户资信评级；事中严格赊销审批；事后完善绩效考核。关键词：应收账款；批发业上市公司；应收账款管理；赊销北京理工大学珠海学院 2020 届本科生毕业论文A study on accounts receivable of listed companies in the wholesale industryAbstractIn the era of rapid social development, credit sales as a general means of expanding sales have resulted in a gradual increase in the percentage of accounts receivable, especially in wholesale companies. Therefore, we ought to vigorously boost the comprehensive ability of the wholesale listed companies. In this article, we select 78 wholesale market using quantitative analysis, qualitative analysis, comprehensive analysis, and other research methods analyze the role of accounts receivable in the wholesale industry and find reasons for excessive growth and delinquency in accounts receivable: lack of effective credit systems, lack of commercial integrity, and lack of control mechanisms. Lastly, based on the actual state of the wholesale industry's accounts receivable, expected forecasting is reasonably carried out, and an improvement measure of the receivables management is proposed in advanc...