I企业应收账款管理探讨——以广州汽车集团股份有限公司为例摘 要新中国成立以来，我国经济飞速发展，赊销已经成为企业交易活动中常用的一种结算方式。赊销作为一把双刃剑，在为企业抢占市场份额、增加销售收入、降低存货成本的同时，如果不注重应收账款的管理，则会给企业带来一系列的负面影响。例如：随着应收账款增加，与之有关的管理成本则会上升，不仅会影响企业现金流的通畅，还会给企业带来呆账、坏账的风险，最终会影响企业的正常运转。因此，应收账款的管理一直以来是一个热点问题。为此，本文以“广汽集团”为研究对象，对其目前的应收账款管理现状进行分析，结合中外学者对应收账款管理的研究结果，采用比较分析法等研究方法，对“广汽集团”2014-2018 年期间的财务报表进行系统分析，通过分析指出其在应收账款管理方面存在的问题，并针对问题提出合理的建议。关键词：应收账款；信用管理；控制IIEnterprise Accounts Receivable Management Discussion-- A Case Study of Guangzhou Automobile Group co., LTDAbstractSince the founding of the People's Republic of China, China's economy has developed rapidly, and credit sale has naturally become one of the most important means for enterprises to pay for goods.Credit sales as a double-edged sword, in the enterprise to seize market share, bring sales revenue, reduce inventory costs at the same time, if you do not know how to correctly manage accounts receivable, will bring adverse effects to the enterprise.For example, the existence of accounts receivable will cause enterprises to pay more management costs, affecting the smooth flow of cash.In addition, enterprises will face the probability of bad loans, bad debt risk will be greatly increased, will eventually affect the survival and development of enterprises.Therefore, the management of accounts receivable and its liquidation has been a hot issue.In this paper, the "gac" as the research object, with its present the current situation of the management of account receiva...
