I应收账款管理研究摘 要在这竞争日益激烈的社会中，现销和赊销为企业销售产品较为经常采用的方法，企业为了能够拥有一定的市场占有率，增大经营领域，提高收益以及减少存货，赊销成为一种普遍的做法。由于赊销买卖的行为越来越常见，必然导致企业持有应收账款的份额比较大。方今，国内众多企业信用程度存在问题，应收账款管理回收较为困难，致使企业遭遇流动资金成一个闭合状态，此时需要对应收账款科学合理的管理，降低损失保持稳定的发展，不仅对其收账等过程，应收账款管理的时间包括对客户资信调查和事前分析、事中对客户档案的及时更新以及事后信用期满的收回状况。因此，对于应收账款企业应当进行有效的管理和控制。理论分析加案例分析为本文的研究重点，第一方面为对应收账款管理的背景和意义进行介绍，还针对国内外研究现状分析，并创新点和研究基本框架进行讲述。第二方面内容为应收账款相关的理论概念、特点和发生原因等进行描述，第三方面内容为应收账款的前中后事件进行管理和控制。第四为企业应收账款过往存有的误区。第五方面内容为个案分析部分，以 TCL 集团作为本个案研究分析，得出结论提出相关建议。最后对本论文做出了全面的总结。关键词：应收账款管理；风险控制；信用管理；控制措施； II Research on Accounts Receivable ManagementAbstract In this increasingly competitive society, cash sales and credit sales are more commonly used methods for companies to sell products. In order to have a certain market share, increase business areas, increase revenue and reduce inventory, credit sales have become a common practice. As the behavior of buying and selling on credit is becoming more and more common, it inevitably leads to a relatively large share of accounts receivable held by enterprises.Nowadays, there are problems with the creditworthiness of many domestic enterprises, and the management and recovery of accounts receivable are more difficult, which causes the enterprise to encounter liquidity into a closed state. At this time, it is necessary to scientifically and rationally manage the accounts receivable, red...
