制造業(yè)企業(yè)應(yīng)收賬款管理研究—以紡織業(yè)為例

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摘要 在經(jīng)濟(jì)全球化大趨勢(shì)下，中國(guó)的紡織企業(yè)也不可避免地融入到世界紡織經(jīng)濟(jì)發(fā)展的大潮中。紡織行業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的傳統(tǒng)支柱產(chǎn)業(yè)和重要民生產(chǎn)業(yè)，其發(fā)展好壞直接影響到我國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展。面對(duì)激烈的市場(chǎng)競(jìng)爭(zhēng)，企業(yè)為了獲取競(jìng)爭(zhēng)優(yōu)勢(shì)，除了依靠產(chǎn)品、價(jià)格、廣告等手段之外，基本上都采用了以信用為基礎(chǔ)的賒銷這一營(yíng)銷手段。賒銷的發(fā)展，在一定程度上擴(kuò)大了企業(yè)的市場(chǎng)銷售份額，也提高了企業(yè)的競(jìng)爭(zhēng)力，但另一方面也形成了大量的應(yīng)收賬款。
本文透過分析國(guó)內(nèi)外研究現(xiàn)狀，從比較學(xué)習(xí)國(guó)內(nèi)外應(yīng)收賬款管理理論著手，對(duì)應(yīng)收賬款管理理論和最新動(dòng)態(tài)做了系統(tǒng)性的研究。首先是應(yīng)收賬款管理的相關(guān)概述，主要介紹相關(guān)概念及管理方法；接著是闡述紡織業(yè)企業(yè)應(yīng)收賬款現(xiàn)狀及存在問題，并進(jìn)行系統(tǒng)性研究；然后就是對(duì)所披露問題的產(chǎn)生原因進(jìn)行剖析，從紡織業(yè)企業(yè)內(nèi)部以及外部大環(huán)境兩個(gè)方面找出癥結(jié)所在。針對(duì)主要問題，對(duì)癥下藥。
本文認(rèn)為，企業(yè)在積極運(yùn)用賒銷這一營(yíng)銷手段擴(kuò)大市場(chǎng)份額的時(shí)候，必須運(yùn)用多種措施來加強(qiáng)對(duì)應(yīng)收賬款的管理，切實(shí)降低應(yīng)收賬款的風(fēng)險(xiǎn)，以避免企業(yè)陷入擴(kuò)大賒銷和難收貨款的兩難境地。

關(guān)鍵詞：紡織業(yè)，應(yīng)收賬款，壞賬，信用管理


Research on Accounts Receivable Management of Manufacturing Enterprises—Based on Textiles Enterprises
Abstract: Under the trend of economic globalization, China's textile enterprises are inevitably into the tide of world textile economic development. Textile and garment industry is a traditional pillar industry of the national economy and an important livelihood industry, the development of it has a direct impact on the development of our national economy. In the fierce market competition， enterprises in order to obtain a competitive advantage, in addition to relying on product， price, advertising and other means， basically use credit to credit as the foundation of this marketing means.The development of credit,to a certain extent， to expand the company's market share, improves the competitiveness of enterprises， but on the other hand, the formation of a large number of accounts receivable.

In this paper， through the analysis of the research status at home and abroad, from the comparative study on domestic and foreign should begin to accounts receivable accounts receivable management theory, management theory and the latest developments made systematic research. The first is the overview of related accounts receivable management， mainly introduces the related concepts and management methods. Then,it is the textile industry enterprises accounts receivable present situation and the existing problems， and systematically research. After that is about the disclosure of the reasons, find out from the two aspects of internal and external environment of the textile industry enterprises crux and mainly to solve the problem， an antidote against the disease. The last is the conclusion, is a summary and further research direction of this paper.

This article think， enterprises in the active use of credit this marketing means to expand the market share, we must strengthen the management of accounts receivable using a variety of measures， to reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment.
Keywords: Textiles Enterprises, Account Receivable, Bad loans, Credit Management

目 錄
引 言 1
第一章 應(yīng)收賬款管理相關(guān)概述 2
1.1 應(yīng)收賬款概述 2
1.1.1 應(yīng)收賬款概述及其特點(diǎn) 2
1.1.2 應(yīng)收賬款的功能 3
1.1.3 持有應(yīng)收賬款的風(fēng)險(xiǎn) 4
1.2 應(yīng)收賬款的管理方法 5
1.2.1 總額對(duì)比法 5
1.2.2 平均收賬期法 6
1.2.3 比率分析法 6
第二章 紡織業(yè)企業(yè)應(yīng)收賬款現(xiàn)狀及存在的問題 7
2.1 紡織業(yè)企業(yè)應(yīng)收賬款現(xiàn)狀分析 7
2.1.1 應(yīng)收賬款占流動(dòng)資產(chǎn)、總資產(chǎn)比重分析 7
2.1.2 應(yīng)收賬款壞賬損失分析 8
2.1.3 應(yīng)收賬款增長(zhǎng)率與營(yíng)業(yè)收入增長(zhǎng)率分析 9
2.1.4 應(yīng)收賬款周轉(zhuǎn)率分析 10
2.2 紡織業(yè)企業(yè)應(yīng)收賬款管理存在的問題 10
2.2.1 應(yīng)收賬款總量較大，增長(zhǎng)較快 11
2.2.2 壞賬在應(yīng)收賬款中占據(jù)比例較高 11
2.2.3 應(yīng)收賬款的平均收賬期較長(zhǎng) 11
2.2.4 應(yīng)收賬款缺乏管理和有效的監(jiān)督 11
第三章 紡織業(yè)企業(yè)應(yīng)收賬款管理存在問題的成因分析 12
3.1 企業(yè)內(nèi)部原因 12
3.1.1 企業(yè)缺乏風(fēng)險(xiǎn)意識(shí)，盲目賒銷 12
3.1.2 賬款催收制度不完善 12
3.1.3 企業(yè)內(nèi)部缺乏溝通與合作 13
3.2 外部環(huán)境原因 13
3.2.1 商業(yè)競(jìng)爭(zhēng)的惡性化 13
3.2.2 信用機(jī)制不健全 13
3.2.3 法律基礎(chǔ)薄弱、法制觀念淡薄 14
第四章 紡織業(yè)企業(yè)應(yīng)收賬款管理的改進(jìn)對(duì)策與創(chuàng)新措施 14
4.1 應(yīng)收賬款管理的改進(jìn)對(duì)策 14
4.1.1 建立全面的信用風(fēng)險(xiǎn)防范制度 14
4.1.2 制定合理的收賬政策 14
4.1.3 完善責(zé)任追究制度 15
4.1.4 建立有效的預(yù)警機(jī)制 15
4.2 紡織業(yè)企業(yè)應(yīng)收賬款管理的創(chuàng)新措施 16
4.2.1 以應(yīng)收票據(jù)替代應(yīng)收賬款 16
4.2.2 應(yīng)收賬款信用保險(xiǎn)融資 16
結(jié)束語 17
參考文獻(xiàn) 18
致謝 20