本科生毕业论文我国家电行业企业应收账款的风险管理学生姓名_____________指导教师____________级别___________学院__________专业__________班级__________学号________二0一年月日我国家电行业企业应收账款的风险管理摘要现代社会是信用经济的时代，家电企业由于自身行业的特殊性，为了吸引更多的客户，扩大营业额，增加盈利，在结算上采用了赊销的方式，即信用销售，由此就产生了应收账款。如何加强应收账款管理,确定最佳赊销规模,减少坏账风险,最有效地利用公司流动资金,是家电行业企业增强市场竞争力、防范财务风险的重要课题。本文共分为五章:第一章,导论,阐述了本文的选题背景和论文框架,在此基础上,提出该课题所要研究的对象与方法,并介绍了国内外的研究现状。第二章,简述应收账款风险管理的基本理论：应收账款的分类、影响应收账款风险的因素、怎么样识别风险。第三章,家电行业上市公司信用管理现状分析,通过对家电行业上市公司财务报表的研究并结合家电行业上市企业因信用销售所形成的应收账款的实际情况,来指出家电行业信用管理存在的问题。第四章,家电企业信用管理模型,结合第三章应收账款影响因素建立家电行信用放账规模模型,并用家电行业上市公司的实际数据进行验证。第五章,实例分析家电企业如何进行应收账款风险管理。第六章，总结全文关键观点,对应收账款管理的发展方向和家电行业上市企业不良应收账款的化解方法提出一些建议。关键词：应收账款风险；家电行业；风险识别；应收账款风险管理体系TheRiskManagementofAccountsReceivableinChineseHomeApplianceIndustryModernsocietyistheeraofthecrediteconomy.Householdelectricalapplianceenterpriseshavetheirownspecialnatureoftheindustry.Inordertoattractmorecustomers,expandsalesandincreaseprofits,theyareusedinclearingthewaycredit,thecreditsale.So,accountsreceivableappears.Howtostrengthenthemanagementofaccountsreceivabletodeterminetheoptimumsizeofcreditandreducebaddebtrisk,themosteffectiveuseofthecompany'sliquidityisIsthehouseholdappliancesindustry,enhancethemarketcompetitivenessofenterprises,animportantissuetopreventfinancialrisks.Thispaperisdividedintofivechapters.Thefirstchapterisanintroduction.Thisarticledescribedtheresearchbackgroundandtheframeworkpaper.Theintroductionmadethesubjecttheobjectofstudyandmethods,andintroducestheresearchstatus.Thesecondchapteraccountsreceivableriskmanagementoutlinedthebasictheory—theclassificationofreceivables,theriskfactorsaffectingaccountsreceivable,howtoidentifyrisks.ThethirdchapterisanalysisingHomeAppliancesIndustryManagementofCredit.ThroughtheHomeAppliancesIndustryandcombinedfinancialstatementsoflistedcompaniesapplianceindustrysalesduetocreditreceivablesformedtheactualsituation,Ipointedoutthattheapplianceindustryproblemsincreditmanagement.ThefouthchapterisApplianceEnterpriseCreditManagementModel.CombinationoffactorsaccountsreceivableChapterappliancelineofcredituptoestablishthescaleofmodelaccounts,andusedhouseholdapplianceslistedcompaniestoverifytheactualdata.Thefifthchapterisanexamplesofhowtheappliancebusinessriskmanagement,accountsreceivable.Thesixthchapteristhekeypointsummarytext.Ofaccountsreceivablemanagement,directionandHomeAppliancesIndustryEnterprisesresolvenon-performingreceivablesandputforwardsomesuggestions.Keywords:Accountsreceivablerisk,Applianceindustry,RiskIdentification,Accountsreceivableriskmanagementsystem目录一、引言......................................................................................................................................11.1问题的提出...................................................11.2国内外相关研究综述.........................................
