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...
