题目：海尔集团公司应收账款管理问题与对策分析摘要应收账款是企业进行生产经营、商品或劳务交易等赊销的产物，是企业流动资产的重要组成部分，应收账款的管理关系着企业的每一次正常运行。本文以海尔公司为例进行研究，该公司长期以来应收账款存量大，增长快，由此可见，应收账款管理的质量问题很迫切的需要提高。面对这种情况，本篇文章借鉴了国内和国外学者、专业人士的相关理论，又借鉴了应收账款管理分析的有关理论和企业成功管理的案例与方法，分析出了海尔集团公司在应收账款管理方面的现状以及存在的问题。发现公司存在坏账计提比例不科学、风险防范意识不强、销售合同管理不当、管理部门安排冲突等问题，针对这些问题，结合海尔公司的自实际情况，提出海尔公司应该调整坏账准备计提比例、加强事前调查、完善信用体制、加强事后催收账款、完善内部控制、提升应收账款相关的风险防范水平和管控能力，已达到实现公司可持续发展的长远目标。关键字：信用管理；赊销；信用风险ABSTRACTAbstractAccountreceivablesaretheproductsofenterprisessellingonbusiness,commoditiesorlabortransactions,etc.,andareanimportantpartofthecompany'scurrentassets.Themanagementofaccountreceivablesisrelatedtoeverynormaloperationoftheenterprise.ThisarticletakesHaierCompanyasanexampleforresearch.Thecompanyhasalargestockofaccountsreceivableforalongtimeandisgrowingfast.Itcanbeseenthatthequalityofaccountsreceivablemanagementisinurgentneedofimprovement.Inthefaceofthissituation,thisarticledrawsontherelevanttheoriesofdomesticandforeignscholarsandprofessionals,aswellastherelevanttheoriesofaccountsreceivablemanagementanalysisandthecasesandmethodsofsuccessfulenterprisemanagement,andanalyzesthecurrentsituationandexistingproblemsofaccountsreceivablemanagementofHaierGroupCompany,andfindsthatthecompanyexistsThebaddebtprovisionratioisunscientific,theriskpreventionawarenessisnotstrong,thesalescontractisimproperlymanaged,andthemanagementdepartmentarrangesconflicts.Inresponsetotheseproblems,combinedwiththeactualsituationofHaier,itisproposedthatHaiershouldadjustthebaddebtprovisionratioandstrengthenthepriorInvestigations,improvementofthecreditsystem,strengtheningofpost-collectionofaccounts,improvementofinternalcontrols,andimprovementoftheriskpreventionlevelandmanagementandcontrolcapabilitiesofaccountsreceivablehaveachievedthecompany'slong-termgoalsofsustainabledevelopment.Keywords:creditmanagement;creditsales;creditrisk目录目录1绪论.............................................................11.1研究背景....................................................11.2研究意义....................................................11.2国内外研究现状..............................................21.2.1国内研究现状...........................................21.2.2国外研究现状...........................................21.2.3国内外研究综述.........................................31.3研究内容及方法...............................................31.3.1研究内容...............................................31.3.2研究的主要方法.........................................32应收账款的相关理论概述...........................................52.1应收账款的概念..............................................52.2产生应收账款的原因及影响....................................53海尔公司应收账款管理的现状........................................73.1海尔集团公司简介............................................73.2海尔公司应收账款情况分析....................................73.2.1整体分析...............................................73...
