1格力电器应收账款管理研究摘要应付账款是公司的流动资产以及风险资产。改善公司的收款管理系统对于加快收款，防止资金周转断裂和提高效率至关重要。如果贷方所采取的措施有问题力度不够，可能会威胁到公司的生死存亡，包括债务纠纷，收债成本和管理公司所花费的费用。一些公司不是非常有能力应对财务风险，这将对公司产生直接影响。因此，企业要根据自身的实际情况合理运用适合自己的收账方法和模式，各个职务的职权分界明晰、彼此互相牵制的管理内部运行的应付账款制度，提高资金周转率，避免坏账，提高企业的市场竞争力使企业减少面临经济危机或甚至破产发生的可能性。本文以国内外现有的研究结论为出发点，对目前全国范围内应收账款管理进行的调查研究。再从理论着手，概括出应收账款管理的范围、产生的原因和所面对的风险，进一步探讨了格力电器应收账款的研究现状，分析目前格力电器在管理应收账款的具体情况以及出现的问题，并针对问题给出了相应的优化建议，对提高企业的信用度有着重要的意义，提高企业市场竞争力。关键词：格力电器；应收账款；对策2DiscussionontheProfitModelofDropCompanyABSTRACTAccountsreceivablemanagementhasgraduallybecomeoneoftheimportantissuesintheproductionandoperationofenterprises,andhasgreatresearchsignificance.InthestudyofaccountsreceivablemanagementofGreeElectricAppliances,itisfirstnecessarytoinvestigateandevaluatethecreditstatusofcustomersanddetermineareasonableaccountreceivablepolicy.Establishacleardivisionoflabor,mutualcontainment,responsibilityandpowerofaccountsreceivablebusinessinternalcontroldegree.ForgreeelectricappliancesofaccountsreceivablemanagementresearchandputforwardSuggestions,notonlycanstrengthenenterpriseaccountsreceivableliquidity,improverelatedfinancialindicators,improvethelevelofproductionandoperationofenterprisesandtheeffectofuseoffunds,acceleratetheflowofcashflow,reducetheriskofenterpriseoperation,alsocanmaketheenterprisewithcredittradingwaytoincreaseincomeisgreaterthanorfaroutweighthecostofholdingreceivables,andhelpenterprisestofurtherstrengthenandimprovethecreditsystemandstrengthentheenterprisedynamicmonitoringmanagementofaccountsreceivable,maketheenterprisetoreducethepossibilityofeconomiccrisisorevenbankruptcy.Keywords:GreeElectricAppliances;Accountsreceivable;countermeasures3目录1绪论...............................................................11.1研究背景及意义...................................................21.2国内外研究现状...................................................21.2.1国外研究现状...................................................21.2.2国内研究现状...................................................21.3研究方法.........................................................21.3.1文献研究法.....................................................21.3.2案例分析法.....................................................31.3.2归纳概括法.....................................................32应收账款管理的相关概述.........................................42.1应收账款管理的概念...............................................52.2应收账款的形成原因...............................................52.3应收账款管理重要性...............................................63格力电器应收账款管理现状及存在的问题........................113.1公司基本情况....................................................113.2应收账款管理现状................................................113.3存在的问题.......................................................114格力电器应收账款管理改进建议..................................164.1加...
