题 目：海尔集团公司应收账款管理问题与对策分析摘 要应收账款是企业进行生产经营、商品或劳务交易等赊销的产物，是企业流动资产的重要组成部分，应收账款的管理关系着企业的每一次正常运行。本文以海尔公司为例进行研究，该公司长期以来应收账款存量大，增长快，由此可见，应收账款管理的质量问题很迫切的需要提高。面对这种情况，本篇文章借鉴了国内和国外学者、专业人士的相关理论，又借鉴了应收账款管理分析的有关理论和企业成功管理的案例与方法，分析出了海尔集团公司在应收账款管理方面的现状以及存在的问题。发现公司存在坏账计提比例不科学、风险防范意识不强、销售合同管理不当、管理部门安排冲突等问题，针对这些问题，结合海尔公司的自实际情况，提出海尔公司应该调整坏账准备计提比例、加强事前调查、完善信用体制、加强事后催收账款、完善内部控制、提升应收账款相关的风险防范水平和管控能力，已达到实现公司可持续发展的长远目标。关键字：信用管理；赊销；信用风险ABSTRACTAbstractAccount receivables are the products of enterprises selling on business, commodities or labor transactions, etc., and are an important part of the company's current assets. The management of account receivables is related to every normal operation of the enterprise. This article takes Haier Company as an example for research. The company has a large stock of accounts receivable for a long time and is growing fast. It can be seen that the quality of accounts receivable management is in urgent need of improvement. In the face of this situation, this article draws on the relevant theories of domestic and foreign scholars and professionals, as well as the relevant theories of accounts receivable management analysis and the cases and methods of successful enterprise management, and analyzes the current situation and existing problems of accounts receivable management of Haier Group Company,and finds that the company exists The bad debt provision ratio is unscientific, the risk prevention awarene...
