目 录一、前言...........................................................................................................................3（一）研究背景...............................................................................................................31.研究现状........................................................................................................................32.文献评述........................................................................................................................4（二）研究目的及意义...................................................................................................4二、应收账款相关理论知识...........................................................................................6（一）应收账款的概念...................................................................................................6（二）应收账款管理的理论知识...................................................................................6三、海尔智家股份有限公司应收账款管理分析...........................................................7（一）公司概况...............................................................................................................7（二）海尔智家近几年应收账款管理分析...................................................................81．应收账款的占比分析.................................................................................................82.营运能力分析................................................................................................................93.应收账款周转速度分析..............................................................................................10（三）同行业上市公司应收账款管理分析.................................................................121.应收账款占流动资产比例..........................................................................................122.应收账款周转率.............................................................................
