海尔公司应收账款策略与管理摘要应收账款是企业资金管理的重要内容。管理效果直接影响到企业经营资金的周转和经济效益，应收账款的管理对于企业的影响也是会逐渐加深的。在我们国家，社会信用基础是比较薄弱的，社会体系还不是十分的完善，信用管理体系在建设和探索的过程中相关的法律和法规并没有出台没我们国家企业的应收账款还存在着很大的弊端。本文主要采用参阅文献资料法、对企业应收账款情况进行理论分析、实践与理论资料研究相结合的方法进行研究，也就是在对大量文献进行研究的同时，参考前人研究的成果和结论，并结合实际企业实际研发、生产、经营情况考察和分析，理论与实践想结合的方式，完成了论文研究撰写工作。首先对应收账款管理的概念和相关理论进行了介绍，之后结合案例—青岛海尔股份有限公司为例，分析了该公司应收账款的现状和面临的问题，最后提出了海尔公司对应收账款风险防范的控制的措施与建议。从而减少坏账损失、加速资金的周转，提高企业的经济效益。最重要的是可以为企业的健康可持续发展和市场竞争能力的提高提供保障，同时也为类似的相关企业，在应收账款管理问题上提供借鉴指导意义。关键词：应收账款风险；坏账；信用政策AbstractAccountsreceivableisanimportantpartofenterprisecapitalmanagement.Managementeffecthasadirectimpactontheturnoverofenterpriseoperatingfundsandeconomicbenefits,accountsreceivablemanagementwillgraduallydeepentheimpactonenterprises.Inourcountry,thebasisofsocialcreditisrelativelyweak,thesocialsystemisnotveryperfect,thecreditmanagementsystemintheprocessofconstructionandexplorationoftherelevantlawsandregulationshavenotbeenissuedinourcountry'senterpriseaccountsreceivabletherearestillalotofshortcomings.Refertotheliteraturemateriallaw,thisarticleUSEStheoreticalanalysistotheenterprisereceivables,practiceandresearchmethodofcombiningthetheoryofdataforresearch,namelyinthestudyofalargenumberofliteratureatthesametime,thereferenceofpredecessors'researchresultsandconclusions,andcombiningwiththeresearch,development,productionandtheactualenterpriseoperationsituationinvestigationandanalysis,tocombinationoftheoryandpractice,andcompletedtheresearchpaperwritingwork.Firstly,theconceptandrelatedtheoriesofaccountsreceivablemanagementareintroduced.Then,takingQingdaohaierco.,ltd.asanexample,thestatusquoandproblemsofaccountsreceivableofthecompanyareanalyzed.Finally,measuresandSuggestionsforthecontrolofaccountsreceivableriskpreventionareproposed.Thusreducesthebaddebtloss,speedsupthecapitalturnover,enhancestheenterprise'seconomicefficiency.Themostimportantthingisthatitcanprovideguaranteeforthehealthyandsustainabledevelopmentofenterprisesandtheimprovementofmarketcompetitiveness.Meanwhile,itcanalsoprovidereferenceandguidanceforsimilarrelatedenterprisesinthemanagementofaccountsreceivable.Keywords:Accountsreceivablerisk,Baddebts,Creditpolicy.目录摘要..............................................................IAbstract............................................................II引言.............................................................1一、应收账款概述.....................................................2（一）应收账款涵义...............................................2（二）应收账款的确认、计量和列报.................................21.收账款的确认..............................................22.应收账款的计量............................................23.应收账款的列报............................................2（三）加强应收账款管理的必要性...................................21.持有应收账款对企业的有利影响.......................
