I浅析企业应收账款管理中的问题及对策——以创维数字股份有限公司为例摘 要全球化进程不断推进，企业为了提高自身市场占有率开始实施赊销的策略。信用销售的实施既提升了企业的销售总额，又使得企业应收账款不断扩大，同时也虚增了企业利润。而我国信用体系成熟度仍然较低，企业未科学对其内部应收账款进行管控，会致使过多的应收账款抑制住资金的周转速度和现金流的运转速度，大额的坏账损失也随之增加，这往往会成为压倒企业的一大因素。应收账款是企业资产不可或缺的部分，同时也是影响企业经济效益提升和全面发展至关重要的元素，绝大多数企业并未探索出最合适最优质的应收账款管控模式，且与之管理相关的策略及经验也较少，故本文探究企业应收账款管控中的普遍问题并给予其解决建议极其重要。本文以创维数字股份有限公司作为案例研究对象，探究其运营过程中应收账款的规模、周转速度、账龄、前五大客户的占比以及组织架构，发现创维数字的应收账款管理中存在信用管理制度不健全、忽视合同管理、应收账款管理体系不完善、没有完善的账龄管理制度、没有科学的催款制度等问题。并基于此提出对应收账款进行事前控制、事中控制、事后控制的管理对策，而后给予创维企业具体的完善建议，推动其应收账款管理问题尽快解决，促进企业发展进入新的阶段，开创新局面。关键词：创维数字；应收账款管理；对策IIAnalysis of the Problems and Countermeasures in the Management of Enterprise Accounts Receivable——Take Skyworth Digital Limited as an Example AbstractThe globalization process continues to advance, and companies are implementing credit sales strategies to increase their market share. The implementation of credit sales has not only increased the total sales of the enterprise but also continuously expanded the accounts receivable of the enterprise, while also inflated the profit of the enterprise. However, the maturity of China's credit system is still low, and companies have not scientifically controlled their internal receivables. It will cause excessive accounts receivable to inhibit the turnover speed of funds and the speed of cash flow operation, and size...
