电器行业应收账款管理分析-以苏宁电器为例摘要随着市场竞争越来越激烈，各大电器行业的企业为了挽留客户，在市场中达到更多的占比，普遍采取了不断放宽自己的信用政策来占领市场，同时也导致了企业的应收账款逐渐地增加，但如果企业的应收账款继续增多，将可能给电器行业造成严重的财务危机。再者，如果在约定时间内企业无法收回账款，将导致企业的运营资金短缺，无法维持企业的正常运营。所以，对于企业来说，加强应收账款管理是企业想在当今社会持续发展下去的重要条件。文选取苏宁电器有限公司作为电器行业的代表，通过分析苏宁电器应收账款的相关财务数据，同其他企业对比，进一步研究分析，发现其存在信用制度不完善，未建立信用管理部门，内部控制薄弱，没有有效的催款手段等问题。结合苏宁电器有限公司的实际情况，对其提出改善意见，建立独立的信用管理制度，规范建立健全完整的内部控制制度，使企业内部各组织更加规范，完善有效的催款手段。从而来加强企业的应收账款管理，减少应收账款坏账的可能性。关键词：电器行业应收账款管理分析IElectricalindustryaccountsreceivablemanagementanalysis——SuningelectricalappliancesasanexampleAbstractAlongwiththemarketcompetitionismoreandmorefierce,eachbigelectricalindustryenterprisesinordertoretaincustomers,toachievemoreinthemarketshare,widelyadoptedalooseningofcreditpolicytooccupythemarket,butalsoledtotheenterprisereceivablesincreasegradually,butiftheenterpriseaccountsreceivabletocontinuetogrow,maycauseseriousfinancialcrisisforelectronicsindustry.Moreover,iftheenterprisecannotcollecttheaccountswithintheagreedtime,itwillleadtotheshortageofworkingcapitaloftheenterprise,unabletomaintainthenormaloperationoftheenterprise.Therefore,forenterprises,strengtheningaccountsreceivablemanagementisanimportantconditionforenterprisestocontinuetodevelopintoday'ssociety.Inthispaper,SuningElectricApplianceCo.,Ltd.isselectedastherepresentativeoftheelectricalindustry.ByanalyzingtherelevantfinancialdataofthereceivablesofSuningElectricApplianceCo.,Ltd.andcomparingwithotherenterprises,itisfurtheranalyzedandfoundthatthecreditsystemisnotperfect,thecreditmanagementdepartmenthasnotbeenestablished,theinternalcontrolisweak,andthereisnoeffectivemeanstodemandpayment.CombinedwiththeactualsituationofSuningElectricApplianceCo.,Ltd.,putforwardsuggestionsforimprovement,establishanindependentcreditmanagementsystem,standardizetheestablishmentofasoundandcompleteinternalcontrolsystem,maketheinternalorganizationsoftheenterprisemorestandardized,improvetheeffectivemeansofpayment.Thustostrengthentheenterpriseaccountsreceivablemanagement,reducethepossibilityofaccountsreceivablebaddebt.KeyWords:ElectricalIndustryAccountsReceivableManagementanalysisII目录1绪论.....................................................................................................................11.1研究背景及意义......................................................................................11.1.1研究背景.......................................................................................11.1.2研究意义.......................................................................................11.2文献综述..................................................................................................11.2.1国外研究现状...............................................................................11.2.2国内研究现状...............................................................................21.3研究思路及方法..............................................................
