我国家电类上市公司应收账款问题研究.doc

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摘  要:我国家电行业是当今中国市场化程度最高、竞争最激烈的行业。经过二十多年的发展,已成为世界家电生产大国。近几年来,国产品牌如雨后春笋般涌现。目前,家电产品供大于求,大量产品积压,“价格战”此起彼伏。为争夺市场占有率,争取客户,企业销售产品通常以赊销方式进行,降低信用标准,这样使其产生巨额应收账款,占用了大量流动资金,提高了坏账风险,同时加大了应收账款的回收难度。然而,应收账款管理直接影响到企业营运资金的周转和经济效益,因此,企业解决应收账款管理问题成了当务之急。

   本文一共分为4个部分,第一部分,阐述本文选题的背景,并介绍国内国外的研究状况;第二部分,介绍应收账款基本理论,主要介绍:1.应收账款的概念;2.应收账款形成的原因,其中,主要有内部原因及外部原因;3.应收账款风险的分类;第三部分,对我国家电类上市公司应收账款的现状及存在问题进行分析。通过研究家电类上市公司的财务报表及网上所发布的应收账款数据,分析家电类上市公司应收账款的现状,判定家电行业应收账款中所存在的问题。第四部分,针对家电类上市公司应收账款存在的问题提出对策及建议。最后是对全文观点进行总结。

关键词:家电类上市公司  应收账款管理  风险防范

 

ABSTRACT:Today household electrical appliance industry is the highest degree of marketization and the most competitive industry in China.After 20 years of development China has become the world's largest producer of household appliances. In recent years, domestic brands have sprung up. At present, the electrical appliances product supply, a large number of product backlog, "price war" one after another.To compete for market share and attract more clients, the company selling products usually on credit terms, reduce the credit standards, so that produce huge accounts receivable,taking up a large amount of liquidity, increased the risk of bad debts, while increasing the account receivable recycling difficult.However, accounts receivable management directly affects the enterprise working capital turnover and economic benefits, therefore, enterprises solve the account receivable management has become a pressing matter of the moment.

   This paper is divided into four parts,The first part, described the background of the topic this article and introducing domestic and foreign research status;The second part, introduce the basic theory of accounts receivable, Main introduction: 1.concept of accounts receivable; 2.cause of accounts receivable, Among them, mainly for internal reasons and external reasons; 3.classification of accounts receivable; analysis of the current situation and existing problems of accounts receivable.By research listed companies ' financial reports and accounts receivable data published online, analysis of electrical appliances company receivables status to determine problems with household appliance industry in accounts receivable.Aiming at the existing problem of electrical companies put forward countermeasures and suggestions of accounts receivable problems. The last is to summarize the full view.

Keywords:the listed company of appliance, the management of accounts receivable, Risk prevention

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