应收账款管理问题研究——以乐视网信息技术股份有限公司为例摘要随着时代和经济的不断发展，迎合市场的信用销售也随之诞生。信用销售一定程度上能提升销量，但因其产生的应收账款也会随之增加，如果企业能及时收回应收账款则不会对企业造成消极影响，但是当企业无法及时收回甚至无法收回，导致大量坏账，则会妨碍企业的壮大甚至带来巨大损失。目前，相较于西方发达国家，我国应收账款管理理论还需进一步健全，西方发达国家的应收账款管理理论相较于本国更为成熟，我们应在立足于本国国情的基础上，对西方发达国家的相关研究取其精华，将其参考运用到实际企业运营中。本文主要以乐视公司作为研究案例，并结合该公司的财务数据以及针对其应收账款管理进行研究，找出其存在的问题，并提出相应建议对策。关键词：应收账款信用乐视对策AbstractWiththedevelopmentofthetimesandtheeconomy,itcaterstothemarketas"creditsale".Inrecentyears,thelevelofChina'smarketeconomyisgettinghigherandhigher,andthemarketcompetitivenessisincreasingdaybyday.Manyenterprisesinordertoexpandsales,seizemoremarketshare,throughcreditsalestoenhancesales.Creditsalescanincreasesalestoacertainextent,buttheaccountsreceivablegeneratedbythemwillalsoincrease.Iftheenterprisecancollectitsaccountsreceivableintime,itwillnothaveanegativeimpactontheenterprise,butwhentheenterprisecannotrecoverintimeorevencannotrecover,resultinginalargenumberofbaddebts,itwillhinderthegrowthofenterprisesandevenbringhugelosses.Atpresent,comparedwiththedevelopedcountriesintheWest,thetheoryofaccountsreceivablemanagementinourcountryneedstobefurtherperfected.ThetheoryofaccountsreceivablemanagementinthedevelopedcountriesintheWestismorematurethanthatinourcountry.Weshouldbaseourselvesonournationalconditions,totheWestdevelopedcountry'scorrelationresearchtakesitsessence,appliesitsreferencetotheactualenterpriseoperation.TakingLeshiNetworkInformationTechnologyCo.,Ltd.asanexample,thispaperusestherelatedfinancialdataofLeshiCompanytostudyitsaccountreceivablemanagement,findsoutitsexistingproblems,andputsforwardtheoptimizedcountermeasuresofaccountreceivablemanagement.KeywordsAccountsreceivable；credit；Leshi；countermeasures目录一、绪论....................................................................................................................................................1（一）选题目的................................................................................................................................1（二）研究方法及框架....................................................................................................................1.............................................................................................................................................................1（三）研究内容................................................................................................................................1二、企业应收账款的相关理论.................................................................................................................2（一）应收账款的内涵及作用..........................................................................................................2（二）应收账款的研究现状............................................................................................................2三、案例分析——以乐视公司为例.........................................................................................................4（一）公司简介........................
