论企业应收账款的管理与研究摘 要随着我国市场经济体制的不断完善与发展，在信用经济体系下，各企业开始重视商品买卖过程中所产生的应收账款。本论文以格力电器为例，通过对格力电器与同行业其他知名品牌应收账款在企业内部占比情况进行纵向对比，以及分析企业内部应收账款账龄分布情况，结合格力电器公司目前应收账款管理现状，分析格力公司内部对应收账款管理与控制出现的问题，并有针对性的提出解决方案。由于格力属于家电行业中实力较强的龙头企业，企业内部的制度、措施相对完善，因此本论文选用格力作为案例企业进行分析，能给其他企业起到“预防针”的作用，让其他企业以格力作为一个标尺，结合自身内部不同的管理机制，研究其应如何有效降低应收账款所带来的压力，提高应收账款管理的质量，尽力解决应收账款所引发的问题，切实控制好其带来的风险。导致企业应收账款管理与控制出现问题的因素有市场竞争压力大、企业风险意识薄弱、记账时间差以及企业内部制度不健全；因此有针对性的提出解决方案：建立健全的信用管理制度；提供合理的优惠手段；完善应收账款催收流程；加强合同管理；调整销售方式转移风险。从而使企业能有效管理好应收账款，推动企业健康经营。关键词：应收账款；风险；管理与控制IOn Management and Research of Enterprise ReceivablesAbstractWith the continuous improvement and development of China's market economy system, under the credit economy system, enterprises have begun to pay attention to the accounts receivable generated during the process of commodity trading. This thesis takes Gree Electric Appliances as an example, by comparing Gree Electric Appliances with other well-known brand accounts receivables in the enterprise, and analyzing the age distribution of internal receivables, combining Gree Electric Appliances' current Accounts receivable management status, analyzes the internal problems of Gree's internal accounts receivable management and control, and proposes solutions. Since Gree is a strong leader in the home appliance industry, and its internal systems and measures are relatively complete, this paper...
