企业应收账款管理问题研究-以马钢为例摘要随着经济的发展科技的进步,我国生产力水平也大幅度提高,随着科学技术在钢铁行业的应用越来越广泛,我国传统的钢铁生产模式彻底被颠覆。当今时代是信息时代,由于产品的智能技术含量越来越丰富,对于钢铁产业而言,只有改善原有经营模式,将智能技术应用于产业之中,才能获取发展优势,提升自身竞争力。对于我国的钢铁产业,具体应当表现在通过赊销来提升业务量,进而提升自身的市场份额,增加企业的盈利水平。然而钢铁产业怎样做才能解决应收账款管理问题上出现的矛盾,已经成为钢铁产业的当务之急。针对以上问题,本论文将增强钢铁企业应收账款的管理工作作为论文研究内容,运用国内外学者优秀的理论,对钢铁产业的生产经营以及应收账款的管理工作展开分析,指出其暴露的问题,并提出一系列的对策和建议来加强其对应收账款的管理工作。这不但可以强化我国钢铁产业在经营过程中的风险意识,而且可以有效改善应收账款管理工作较差的现状,进而促进企业能够稳定、长远地经营下去。关键词:应收账款管理;信用销售;信用风险;内部控制Researchonthemanagementofaccountsreceivable-acasestudyofMaSteelAbstractWiththedevelopmentoftheeconomyandtheprogressofscienceandtechnology,China'sproductivitylevelhasalsogreatlyincreased.Withthemoreandmoreextensiveapplicationofscienceandtechnologyinthesteelindustry,China'straditionalsteelproductionmodelhasbeencompletelysubverted.Thepresentageisaninformationage.Astheproduct'sintelligenttechnologycontentisbecomingmoreandmoreabundant,onlybyimprovingtheoriginalbusinessmodelandapplyingsmarttechnologytotheindustrycanwegaindevelopmentadvantagesandenhanceitsowncompetitiveness.ForChina'ssteelindustry,theconcreteperformanceshouldbethroughcreditsalestoincreasethevolumeofbusiness,andthenenhancetheirownmarketshare,toincreasethelevelofprofitabilityofenterprises.However,howthesteelindustrycansolvetheproblemsofaccountsreceivablemanagementhasbecomeanurgentmatterforthesteelindustry.Inviewoftheaboveproblems,thispaperwillenhancethemanagementofaccountsreceivableofsteelenterprisesasthecontentoftheresearchpaper,usingtheexcellenttheoryofdomesticandforeignscholars,theproductionandoperationofthesteelindustryandthemanagementofaccountsreceivableareanalyzed,pointingouttheproblemofitsexposure.Andputforwardaseriesofcountermeasuresandsuggestionstostrengthenitscorrespondingaccountsreceivablemanagementwork.Thiscannotonlystrengthentheriskconsciousnessofourcountry'ssteelindustryinthecourseofoperation,butalsocaneffectivelyimprovethecurrentsituationofthepooraccountsreceivablemanagement,andthuspromotethestableandlong-termbusinessoperationofenterprises.Keywords:accountsreceivablemanagement;Creditsales;Creditrisk;Internalcontrol目录目录.............................................................................................................................51绪论............................................................................................................................71.1研究背景.........................................................................................................71.2国内外文献综述.............................................................................................71.2.1国内文献综述....................................................................................71.2.2国外文献综述....................................................................................81.3研究内容及框架.............................................................................................81...