江淮汽车应收账款风险管理研究.doc
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江淮汽车应收账款风险管理研究,12600字原创毕业论文，本站独家提交，推荐下载使用摘要 在商品经济进一步完善的今天，赊销已成为企业拓展市场、扩大销售、增强竞争力的重要手段。然而缺乏信用管理、盲目赊销导致的应收账款相关成本居高不下，企业流动资金周转不灵，经营面临窘境的情况屡见不鲜。因此必须加强对应收账款的管理问题的研究，分...
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江淮汽车应收账款风险管理研究
12600字
原创毕业论文，本站独家提交，推荐下载使用
摘要 在商品经济进一步完善的今天，赊销已成为企业拓展市场、扩大销售、增强竞争力的重要手段。然而缺乏信用管理、盲目赊销导致的应收账款相关成本居高不下，企业流动资金周转不灵，经营面临窘境的情况屡见不鲜。因此必须加强对应收账款的管理问题的研究，分析其风险成因，降低应收账款风险。
本文参照了国内外的先进管理理论与方法，从事前、事中、事后三个阶段构筑应收账款风险管理系统，全方位、多层次的管控应收账款风险。首先介绍应收账款相关概念及风险管理理论基础；然后对江淮汽车股份有限公司进行财务指标分析和账龄分析，发现应收账款管理问题，分析成因；最后从建立应收账款风险管理系统的角度出发，提出了应收账款管理的相关对策、建议。
本文提出建立一套适合我国企业的应收账款风险管理体系,能够使企业从一开始就做好应收账款风险的识别与防范，一旦风险产生就要进行风险控制，并在此基础上进行规避与转移。做好应收账款风险管理工作，对企业防范坏账风险，减少三角债的发生，降低企业经营管理成本，保证企业正常运行的合理现金流量，改善企业自身在同行竞争的地位等都具有重要的实践意义。
关键词：应收账款 风险管理 赊销 信用评价
Research on risk management of enterprise’s accounts receivable—A Case Study of JAC
Abstract In the further development of commodity economy today, credit has become an important means of expanding markets, increasing sales and enhancing competitiveness. However, accounts receivable related costs resulting from credit blind and the lack of credit management are always high. The situation of corporate liquidity flow problems and the dilemma of operations are not uncommon. Therefore, we must strengthen the management of accounts receivable problems, analyze the causes of the risks, and reduce accounts receivable risk.
This article referring to the advanced management theories and methods at home and abroad, management and control the risk of accounts receivable from all-round and multi-level, build before, during, after three stages of the risk management system of receivables. First introduced receivables related concepts and risk management theory. Then analyzed the financial index and the aging of JAC automobile co., LTD,found receivables management problems, analyzed the causes. Finally, proposed relevant countermeasures and recommendations for the accounts receivable management from the perspective of establishing risk management system of accounts receivable.
This paper proposes to establish an accounts receivable risk management system which is suitable to Chinese enterprises, it enables enterprises to identify and prevent the risk of accounts receivable form the beginning. Once the risk arising, risk control will be carried out, and evading and transferring will be on the basis of it. And the risk management of accounts receivable is of important practical significance to guard against bad debt risk of the enterprise, reduce the happening of the triangular debts, reduce the cost of enterprise management, ensure the cash flow that keep normal operation of the enterprise, and improve their own position in the peer competition.
Keywords: accounts receivable; risk management; credit; credit rating
目录
引言 1
第一章 相关概述 2
1.1相关概念 2
1.1.1应收账款概念 2
1.1.2应收账款风险的概念 2
1.2应收账款风险管理的内容 3
1.2.1事前控制——风险预防 3
1.2.2事中控制——风险应对 4
1.2.3事后控制——风险转移 4
1.3应收账款风险管理的目的及作用 4
1.3.1应收账款风险管理的目的 4
1.3.2应收账款风险管理的作用 5
第二章 江淮汽车公司应收账款风险管理现状分析 6
2.1公司简介 6
2.2江淮汽车应收账款风险管理现状 6
2.2.1江淮汽车公司应收账款财务指标分析 6
2.2.2江淮汽车应收账款账龄分析 7
2.3江淮汽车应收账款风险管理中存在的问题 8
第三章 江淮汽车公司应收账款风险管理问题的成因分析 10
3.1企业内部原因 10
3.1.1企业对应收账款风险意识淡薄 10
3.1.2因内部控制不足导致的应收账款管理不当 10
3.1.3发生坏账时管控不力 10
3.1.4应收账款回收方式单一，认识不足 11
3.2外部环境原因 11
3.2.1信用管理体系仍不完善 11
3.2.2商业竞争加剧 11
第四章 解决江淮汽车公司应收账款风险管理问题的对策建议 12
4.1设立信用风险管理部门，加强风险管控 12
4.2建立客户档案 13
4.3完善客户信用评价制度 13
4.4完善企业内部控制制度，实现对应收账款动态管理 14
4.5创新思想，与时俱进，学习应收账款回收新方法 14
结束语 16
参考文献 17
致谢 19
12600字
原创毕业论文，本站独家提交，推荐下载使用
摘要 在商品经济进一步完善的今天，赊销已成为企业拓展市场、扩大销售、增强竞争力的重要手段。然而缺乏信用管理、盲目赊销导致的应收账款相关成本居高不下，企业流动资金周转不灵，经营面临窘境的情况屡见不鲜。因此必须加强对应收账款的管理问题的研究，分析其风险成因，降低应收账款风险。
本文参照了国内外的先进管理理论与方法，从事前、事中、事后三个阶段构筑应收账款风险管理系统，全方位、多层次的管控应收账款风险。首先介绍应收账款相关概念及风险管理理论基础；然后对江淮汽车股份有限公司进行财务指标分析和账龄分析，发现应收账款管理问题，分析成因；最后从建立应收账款风险管理系统的角度出发，提出了应收账款管理的相关对策、建议。
本文提出建立一套适合我国企业的应收账款风险管理体系,能够使企业从一开始就做好应收账款风险的识别与防范，一旦风险产生就要进行风险控制，并在此基础上进行规避与转移。做好应收账款风险管理工作，对企业防范坏账风险，减少三角债的发生，降低企业经营管理成本，保证企业正常运行的合理现金流量，改善企业自身在同行竞争的地位等都具有重要的实践意义。
关键词：应收账款 风险管理 赊销 信用评价
Research on risk management of enterprise’s accounts receivable—A Case Study of JAC
Abstract In the further development of commodity economy today, credit has become an important means of expanding markets, increasing sales and enhancing competitiveness. However, accounts receivable related costs resulting from credit blind and the lack of credit management are always high. The situation of corporate liquidity flow problems and the dilemma of operations are not uncommon. Therefore, we must strengthen the management of accounts receivable problems, analyze the causes of the risks, and reduce accounts receivable risk.
This article referring to the advanced management theories and methods at home and abroad, management and control the risk of accounts receivable from all-round and multi-level, build before, during, after three stages of the risk management system of receivables. First introduced receivables related concepts and risk management theory. Then analyzed the financial index and the aging of JAC automobile co., LTD,found receivables management problems, analyzed the causes. Finally, proposed relevant countermeasures and recommendations for the accounts receivable management from the perspective of establishing risk management system of accounts receivable.
This paper proposes to establish an accounts receivable risk management system which is suitable to Chinese enterprises, it enables enterprises to identify and prevent the risk of accounts receivable form the beginning. Once the risk arising, risk control will be carried out, and evading and transferring will be on the basis of it. And the risk management of accounts receivable is of important practical significance to guard against bad debt risk of the enterprise, reduce the happening of the triangular debts, reduce the cost of enterprise management, ensure the cash flow that keep normal operation of the enterprise, and improve their own position in the peer competition.
Keywords: accounts receivable; risk management; credit; credit rating
目录
引言 1
第一章 相关概述 2
1.1相关概念 2
1.1.1应收账款概念 2
1.1.2应收账款风险的概念 2
1.2应收账款风险管理的内容 3
1.2.1事前控制——风险预防 3
1.2.2事中控制——风险应对 4
1.2.3事后控制——风险转移 4
1.3应收账款风险管理的目的及作用 4
1.3.1应收账款风险管理的目的 4
1.3.2应收账款风险管理的作用 5
第二章 江淮汽车公司应收账款风险管理现状分析 6
2.1公司简介 6
2.2江淮汽车应收账款风险管理现状 6
2.2.1江淮汽车公司应收账款财务指标分析 6
2.2.2江淮汽车应收账款账龄分析 7
2.3江淮汽车应收账款风险管理中存在的问题 8
第三章 江淮汽车公司应收账款风险管理问题的成因分析 10
3.1企业内部原因 10
3.1.1企业对应收账款风险意识淡薄 10
3.1.2因内部控制不足导致的应收账款管理不当 10
3.1.3发生坏账时管控不力 10
3.1.4应收账款回收方式单一，认识不足 11
3.2外部环境原因 11
3.2.1信用管理体系仍不完善 11
3.2.2商业竞争加剧 11
第四章 解决江淮汽车公司应收账款风险管理问题的对策建议 12
4.1设立信用风险管理部门，加强风险管控 12
4.2建立客户档案 13
4.3完善客户信用评价制度 13
4.4完善企业内部控制制度，实现对应收账款动态管理 14
4.5创新思想，与时俱进，学习应收账款回收新方法 14
结束语 16
参考文献 17
致谢 19
