本科生毕业论文
我国家电行业企业应收账款的风险管理 学生姓名 ___ __________ 指导教师 ___ _________
级 别 ___ ________
学 院 ___ _______ 专 业 ___ _______ 班 级 ___ _______
学 号 __ ______
二0一 年 月 日
1
本科生毕业论文
我国家电行业企业应收账款的风险管理
摘要
现代社会是信用经济的时代，家电企业由于自身行业的特殊性，为了吸引更多的客户，扩大营业额，增加盈利，在结算上采用了赊销的方式，即信用销售，由此就产生了应收账款。如何加强应收账款管理,确定最佳赊销规模,减少坏账风险,最有效地利用公司流动资金,是家电行业企业增强市场竞争力、防范财务风险的重要课题。
本文共分为五章:第一章,导论,阐述了本文的选题背景和论文框架,在此基础上,提出该课题所要研究的对象与方法,并介绍了国内外的研究现状。第二章,简述应收账款风险管理的基本理论：应收账款的分类、影响应收账款风险的因素、怎么样识别风险。第三章,家电行业上市公司信用管理现状分析,通过对家电行业上市公司财务报表的研究并结合家电行业上市企业因信用销售所形成的应收账款的实际情况,来指出家电行业信用管理存在的问题。第四章,家电企业信用管理模型,结合第三章应收账款影响因素建立家电行信用放账规模模型,并用家电行业上市公司的实际数据进行验证。第五章,实例分析家电企业如何进行应收账款风险管理。第六章，总结全文关键观点,对应收账款管理的发展方向和家电行业上市企业不良应收账款的化解方法提出一些建议。
关键词：应收账款风险；家电行业；风险识别；应收账款风险管理体系
i
本科生毕业论文
The Risk Management of Accounts Receivable in Chinese Home Appliance
Industry
Modern society is the era of the credit economy. Household electrical appliance enterprises have their own special nature of the industry. In order to attract more customers ,expand sales and increase profits,they are used in clearing the way credit, the credit sale.So, accounts receivable appears. How to strengthen the management of accounts receivable to determine the optimum size of credit and reduce bad debt risk, the most effective use of the company's liquidity is Is the household appliances industry, enhance the market competitiveness of enterprises, an important issue to prevent financial risks.
This paper is divided into five chapters. The first chapter is an introduction. This article described the research background and the framework paper.The introduction made the subject the object of study and methods, and introduces the research status. The second chapter accounts receivable risk management outlined the basic theory—the classification of receivables, the risk factors affecting accounts receivable, how to identify risks.The third chapter is analysising Home Appliances Industry Management of Credit. Through the Home Appliances Industry and combined financial statements of listed companies appliance industry sales due to credit receivables formed the actual situation , I pointed out that the appliance industry problems in credit management. The fouth chapter is Appliance Enterprise Credit Management Model. Combination of factors accounts receivable Chapter appliance line of credit up to establish the scale of model accounts, and used household appliances listed companies to verify the actual data. The fifth chapter is an examples of how the appliance business risk management, accounts
ii
本科生毕业论文
receivable. The sixth chapter is the key point summary text. Of accounts receivable management, direction and Home Appliances Industry Enterprises resolve non-performing receivables and put forward some suggestions.
Key words: Accounts receivable risk, Appliance industry, Risk Identification, Accounts receivable risk management system
iii
本科生毕业论文
目 录
一、 引言 ...................................................................................................................................... 1
1.1问题的提出................................................... 1 1.2国内外相关研究综述........................................... 1
1.2.1国内相关研究 ........................................... 1 1.2.2国外相关研究 ........................................... 2 1.3研究的意义和目的............................................. 3 1.4研究方法和手段............................................... 3 二、 应收账款风险管理的基本理论 .................................................................................... 5
2.1应收账款风险及其分类......................................... 5
2.1.1风险与应收账款风险 ..................................... 5 2.1.2应收账款风险的分类 ..................................... 5 2.2应收账款风险的影响因素....................................... 6
2.2.1宏观环境方面的因素 ..................................... 6 2.2.2企业自身方面的影响因素 ................................. 7 2.2.3客户方面的因素 ......................................... 7 2.3应收账款风险识别的理论与方法................................. 8
2.3.1风险识别基本理论 ....................................... 8 2.3.2风险识别的常用方法 ..................................... 8
三、 我国家电行业上市公司应收账款状况分析 ............................................................. 9
3.1家电产品的特性及家电行业的总体发展状况....................... 9
3.1.1国内市场需求增长缓慢，企业寻求发展突破点 ............... 9 3.1.2销售渠道发生深刻的变化，渠道间的竞争也日益激烈 ......... 9 3.1.3家电区域经济特征明显 .................................. 10 3.1.4资金链脆弱,财务风险巨大,受国家政策影响明显 ............ 10 3.2家电行业上市公司总体应收账款管理状况........................ 11
3.2.1应收账款占流动资产的比重过大,造成企业资金紧张 ......... 11
i
