目录前言...............................................................11应收账款管理概述...................................11.1应收账款概念.....................................11.2应收账款形成原因.............................12奥马电器应收账款管理现状分析...........22.1奥马电器有限公司简介.....................32.2奥马电器应收账款现状分析.............32.2.1应收账款占流动资产的比重分析32.2.2应收账款占主营业务收入的比重分析.............................................................42.2.3应收账款的周转速度分析...........42.2.4应收账款账龄分析.......................62.2.5应收账款与坏账损失的分析.......73奥马电器应收账款管理存在的问题.......73.1应收账款规模不断增加...................73.2应收账款周转率显著下降...............83.3应收账款坏账率明显升高...............84奥马电器应收账款管理存在问题的原因94.1企业管理人员应收账款风险意识差94.2企业内部控制体系构建不完善.....104.3企业信用政策缺乏合理性.............104.4企业没有重视应收账款管理.........115加强奥马电器应收账款管理的对策.....115.1提高应收账款风险防范意识.........11II5.2实行严格的内部控制制度.............125.3健全企业信用管理机制.................125.4提高企业应收账款管理重要认识.12结语.............................................................13参考文献.....................................................14致谢.............................................................15摘要伴随着我国人均收入的大幅增长，为家电市场带来了更广阔的发展空间。但与此同时，更多的家电企业出现，使得家电市场竞争更为激励。对此，本文以奥马电器为研究对象，针对公司的应收账款进行分析研究。通过应用文献法、定量与定性结合法、图表法等多种方法，首先，对于应收账款的相关概念与管理进行了分析，阐述了应收账款的基本理论；其次，对奥马电器的应收账款现状进行了分析；随后，通过分析现状，指出了奥马电器应收账款管理过程中主要存在的问题，应收账款规模不断增加，应收账款周转率明显下降，应收账款坏账率显著上升；根据这些存在的问题，结合公司发展现状，分析了这些问题产生的原因，然后又针对这些问题和原因，为奥马电器的应收账款管理提出了完善建议。以此为奥马电器的应收账款管理发展提供一些参考。关键词：应收账款；家电行业；奥马电器；风险防范IIABSTRACTAlongwiththesubstantialincreaseofpercapitaincomeinChina,itbringsbroaderdevelopmentspaceforthehomeappliancemarket.Butatthesametime,moreapplianceenterprisesappear,makingtheappliancemarketcompetitionmoreincentive..Tothis,thispapertakesguangdongomaghappliancesastheresearchobject,andstudythecompany'saccountsreceivableisanalyzed.Byusingliteraturemethod,casemethod,induction,etc.,firstofall,fortherelevantconceptsandmanagementofaccountsreceivableareanalyzed,andexpoundsthebasictheoryofaccountsreceivable;Second,aboutthehorseelectricalaccountsreceivablepresentsituationareanalyzed;Then,byanalyzingthepresentsituation,pointedoutthehorseelectricalproblemsofthemainprocessofaccountsreceivablemanagement,accountsreceivablescaleincreasing,theaccountsreceivableturnoverdecreasedobviously,andamarkedincreaseintheaccountsreceivablebaddebtsrate;Accordingtotheseexistingproblems,andcombinedwiththecompanydevelopmentpresentsituation,thecausesoftheseproblemsareanalyzed,thenaimingattheseproblemsandreasons,forMrMaelectricputsforwardsomeSuggestionstoperfecttheaccountsreceivablemanagement.Toguangdongomaghappliancesasaccountsreceivablemanagementdevelopmenttoprovidesomereference.Keywords：householdelectricalapplianceindustry;accountsreceivable;selloncredit;risk-prevention3前...
