本科论文摘 要由于今年疫情的发生，导致我国许多中小型企业面临倒闭，各行各业之间的竞争也愈加激烈。许多企业为了增加自身产品竞争力，不得不采用赊销等方法来维持生存。但是赊销就会给应收账款管理带来不小的影响。如果管理得当，生产经营规模会扩大，企业现金流入量也会增加，资金成本会降低，企业就会在市场中提高了竞争力，更好的在市场中存活下来；但是如果管理不当，企业就会面临现金流量困难，企业很容易陷入财务危机，严重的会导致企业破产。 本文结合国内外研究成果，对于应收账款管理研究进行分析，以新奥生态控股股份有限公司为例，该公司的主营是以天然气为主的清洁能源，文中分析该公司应收账款管理的情况，并与同行业作出对比，然后提出该公司应收账款管理中存在的问题及成因分析，再然后以事前-事中-事后的模式，对于问题提出解决措施，最后对于事件进行总结。由于应收账款管理问题在上市公司中并不算个别案例，因此对于如果有相同困扰的公司可以灵活借鉴。关键词：应收账款；新奥生态控股；管理；措施本科论文AbstractDue to the outbreak this year, many small and medium-sized enterprises in China are facing closures, and competition between industries is becoming more and more intense. In order to increase the competitiveness of their products, many companies have to use credit sales and other methods to maintain their survival. But credit sales will give Accounts receivable management brings a lot of influence. If managed properly, the scale of production and operation will increase, the cash inflow of the enterprise will increase, and the cost of capital will decrease, and the enterprise will increase its competitiveness in the market and better Survival in the market; but if not managed properly, companies will face cash flow difficulties, and companies will easily fall into financial crisis, which will seriously lead to corporate bankruptcy.This article combines domestic and foreign research results to analyze the research of accounts receivable management.Taking Xinao Ecolo...
