江淮汽車應(yīng)收賬款風(fēng)險管理研究.doc


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江淮汽車應(yīng)收賬款風(fēng)險管理研究,12600字原創(chuàng)畢業(yè)論文,本站獨(dú)家提交,推薦下載使用摘要 在商品經(jīng)濟(jì)進(jìn)一步完善的今天,賒銷已成為企業(yè)拓展市場、擴(kuò)大銷售、增強(qiáng)競爭力的重要手段。然而缺乏信用管理、盲目賒銷導(dǎo)致的應(yīng)收賬款相關(guān)成本居高不下,企業(yè)流動資金周轉(zhuǎn)不靈,經(jīng)營面臨窘境的情況屢見不鮮。因此必須加強(qiáng)對應(yīng)收賬款的管理問題的研究,分...


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此文檔由會員 曹操55 發(fā)布
江淮汽車應(yīng)收賬款風(fēng)險管理研究
12600字
原創(chuàng)畢業(yè)論文,本站獨(dú)家提交,推薦下載使用
摘要 在商品經(jīng)濟(jì)進(jìn)一步完善的今天,賒銷已成為企業(yè)拓展市場、擴(kuò)大銷售、增強(qiáng)競爭力的重要手段。然而缺乏信用管理、盲目賒銷導(dǎo)致的應(yīng)收賬款相關(guān)成本居高不下,企業(yè)流動資金周轉(zhuǎn)不靈,經(jīng)營面臨窘境的情況屢見不鮮。因此必須加強(qiáng)對應(yīng)收賬款的管理問題的研究,分析其風(fēng)險成因,降低應(yīng)收賬款風(fēng)險。
本文參照了國內(nèi)外的先進(jìn)管理理論與方法,從事前、事中、事后三個階段構(gòu)筑應(yīng)收賬款風(fēng)險管理系統(tǒng),全方位、多層次的管控應(yīng)收賬款風(fēng)險。首先介紹應(yīng)收賬款相關(guān)概念及風(fēng)險管理理論基礎(chǔ);然后對江淮汽車股份有限公司進(jìn)行財務(wù)指標(biāo)分析和賬齡分析,發(fā)現(xiàn)應(yīng)收賬款管理問題,分析成因;最后從建立應(yīng)收賬款風(fēng)險管理系統(tǒng)的角度出發(fā),提出了應(yīng)收賬款管理的相關(guān)對策、建議。
本文提出建立一套適合我國企業(yè)的應(yīng)收賬款風(fēng)險管理體系,能夠使企業(yè)從一開始就做好應(yīng)收賬款風(fēng)險的識別與防范,一旦風(fēng)險產(chǎn)生就要進(jìn)行風(fēng)險控制,并在此基礎(chǔ)上進(jìn)行規(guī)避與轉(zhuǎn)移。做好應(yīng)收賬款風(fēng)險管理工作,對企業(yè)防范壞賬風(fēng)險,減少三角債的發(fā)生,降低企業(yè)經(jīng)營管理成本,保證企業(yè)正常運(yùn)行的合理現(xiàn)金流量,改善企業(yè)自身在同行競爭的地位等都具有重要的實(shí)踐意義。
關(guān)鍵詞:應(yīng)收賬款 風(fēng)險管理 賒銷 信用評價
Research on risk management of enterprise’s accounts receivable—A Case Study of JAC
Abstract In the further development of commodity economy today, credit has become an important means of expanding markets, increasing sales and enhancing competitiveness. However, accounts receivable related costs resulting from credit blind and the lack of credit management are always high. The situation of corporate liquidity flow problems and the dilemma of operations are not uncommon. Therefore, we must strengthen the management of accounts receivable problems, analyze the causes of the risks, and reduce accounts receivable risk.
This article referring to the advanced management theories and methods at home and abroad, management and control the risk of accounts receivable from all-round and multi-level, build before, during, after three stages of the risk management system of receivables. First introduced receivables related concepts and risk management theory. Then analyzed the financial index and the aging of JAC automobile co., LTD,found receivables management problems, analyzed the causes. Finally, proposed relevant countermeasures and recommendations for the accounts receivable management from the perspective of establishing risk management system of accounts receivable.
This paper proposes to establish an accounts receivable risk management system which is suitable to Chinese enterprises, it enables enterprises to identify and prevent the risk of accounts receivable form the beginning. Once the risk arising, risk control will be carried out, and evading and transferring will be on the basis of it. And the risk management of accounts receivable is of important practical significance to guard against bad debt risk of the enterprise, reduce the happening of the triangular debts, reduce the cost of enterprise management, ensure the cash flow that keep normal operation of the enterprise, and improve their own position in the peer competition.
Keywords: accounts receivable; risk management; credit; credit rating
目錄
引言 1
第一章 相關(guān)概述 2
1.1相關(guān)概念 2
1.1.1應(yīng)收賬款概念 2
1.1.2應(yīng)收賬款風(fēng)險的概念 2
1.2應(yīng)收賬款風(fēng)險管理的內(nèi)容 3
1.2.1事前控制——風(fēng)險預(yù)防 3
1.2.2事中控制——風(fēng)險應(yīng)對 4
1.2.3事后控制——風(fēng)險轉(zhuǎn)移 4
1.3應(yīng)收賬款風(fēng)險管理的目的及作用 4
1.3.1應(yīng)收賬款風(fēng)險管理的目的 4
1.3.2應(yīng)收賬款風(fēng)險管理的作用 5
第二章 江淮汽車公司應(yīng)收賬款風(fēng)險管理現(xiàn)狀分析 6
2.1公司簡介 6
2.2江淮汽車應(yīng)收賬款風(fēng)險管理現(xiàn)狀 6
2.2.1江淮汽車公司應(yīng)收賬款財務(wù)指標(biāo)分析 6
2.2.2江淮汽車應(yīng)收賬款賬齡分析 7
2.3江淮汽車應(yīng)收賬款風(fēng)險管理中存在的問題 8
第三章 江淮汽車公司應(yīng)收賬款風(fēng)險管理問題的成因分析 10
3.1企業(yè)內(nèi)部原因 10
3.1.1企業(yè)對應(yīng)收賬款風(fēng)險意識淡薄 10
3.1.2因內(nèi)部控制不足導(dǎo)致的應(yīng)收賬款管理不當(dāng) 10
3.1.3發(fā)生壞賬時管控不力 10
3.1.4應(yīng)收賬款回收方式單一,認(rèn)識不足 11
3.2外部環(huán)境原因 11
3.2.1信用管理體系仍不完善 11
3.2.2商業(yè)競爭加劇 11
第四章 解決江淮汽車公司應(yīng)收賬款風(fēng)險管理問題的對策建議 12
4.1設(shè)立信用風(fēng)險管理部門,加強(qiáng)風(fēng)險管控 12
4.2建立客戶檔案 13
4.3完善客戶信用評價制度 13
4.4完善企業(yè)內(nèi)部控制制度,實(shí)現(xiàn)對應(yīng)收賬款動態(tài)管理 14
4.5創(chuàng)新思想,與時俱進(jìn),學(xué)習(xí)應(yīng)收賬款回收新方法 14
結(jié)束語 16
參考文獻(xiàn) 17
致謝 19
12600字
原創(chuàng)畢業(yè)論文,本站獨(dú)家提交,推薦下載使用
摘要 在商品經(jīng)濟(jì)進(jìn)一步完善的今天,賒銷已成為企業(yè)拓展市場、擴(kuò)大銷售、增強(qiáng)競爭力的重要手段。然而缺乏信用管理、盲目賒銷導(dǎo)致的應(yīng)收賬款相關(guān)成本居高不下,企業(yè)流動資金周轉(zhuǎn)不靈,經(jīng)營面臨窘境的情況屢見不鮮。因此必須加強(qiáng)對應(yīng)收賬款的管理問題的研究,分析其風(fēng)險成因,降低應(yīng)收賬款風(fēng)險。
本文參照了國內(nèi)外的先進(jìn)管理理論與方法,從事前、事中、事后三個階段構(gòu)筑應(yīng)收賬款風(fēng)險管理系統(tǒng),全方位、多層次的管控應(yīng)收賬款風(fēng)險。首先介紹應(yīng)收賬款相關(guān)概念及風(fēng)險管理理論基礎(chǔ);然后對江淮汽車股份有限公司進(jìn)行財務(wù)指標(biāo)分析和賬齡分析,發(fā)現(xiàn)應(yīng)收賬款管理問題,分析成因;最后從建立應(yīng)收賬款風(fēng)險管理系統(tǒng)的角度出發(fā),提出了應(yīng)收賬款管理的相關(guān)對策、建議。
本文提出建立一套適合我國企業(yè)的應(yīng)收賬款風(fēng)險管理體系,能夠使企業(yè)從一開始就做好應(yīng)收賬款風(fēng)險的識別與防范,一旦風(fēng)險產(chǎn)生就要進(jìn)行風(fēng)險控制,并在此基礎(chǔ)上進(jìn)行規(guī)避與轉(zhuǎn)移。做好應(yīng)收賬款風(fēng)險管理工作,對企業(yè)防范壞賬風(fēng)險,減少三角債的發(fā)生,降低企業(yè)經(jīng)營管理成本,保證企業(yè)正常運(yùn)行的合理現(xiàn)金流量,改善企業(yè)自身在同行競爭的地位等都具有重要的實(shí)踐意義。
關(guān)鍵詞:應(yīng)收賬款 風(fēng)險管理 賒銷 信用評價
Research on risk management of enterprise’s accounts receivable—A Case Study of JAC
Abstract In the further development of commodity economy today, credit has become an important means of expanding markets, increasing sales and enhancing competitiveness. However, accounts receivable related costs resulting from credit blind and the lack of credit management are always high. The situation of corporate liquidity flow problems and the dilemma of operations are not uncommon. Therefore, we must strengthen the management of accounts receivable problems, analyze the causes of the risks, and reduce accounts receivable risk.
This article referring to the advanced management theories and methods at home and abroad, management and control the risk of accounts receivable from all-round and multi-level, build before, during, after three stages of the risk management system of receivables. First introduced receivables related concepts and risk management theory. Then analyzed the financial index and the aging of JAC automobile co., LTD,found receivables management problems, analyzed the causes. Finally, proposed relevant countermeasures and recommendations for the accounts receivable management from the perspective of establishing risk management system of accounts receivable.
This paper proposes to establish an accounts receivable risk management system which is suitable to Chinese enterprises, it enables enterprises to identify and prevent the risk of accounts receivable form the beginning. Once the risk arising, risk control will be carried out, and evading and transferring will be on the basis of it. And the risk management of accounts receivable is of important practical significance to guard against bad debt risk of the enterprise, reduce the happening of the triangular debts, reduce the cost of enterprise management, ensure the cash flow that keep normal operation of the enterprise, and improve their own position in the peer competition.
Keywords: accounts receivable; risk management; credit; credit rating
目錄
引言 1
第一章 相關(guān)概述 2
1.1相關(guān)概念 2
1.1.1應(yīng)收賬款概念 2
1.1.2應(yīng)收賬款風(fēng)險的概念 2
1.2應(yīng)收賬款風(fēng)險管理的內(nèi)容 3
1.2.1事前控制——風(fēng)險預(yù)防 3
1.2.2事中控制——風(fēng)險應(yīng)對 4
1.2.3事后控制——風(fēng)險轉(zhuǎn)移 4
1.3應(yīng)收賬款風(fēng)險管理的目的及作用 4
1.3.1應(yīng)收賬款風(fēng)險管理的目的 4
1.3.2應(yīng)收賬款風(fēng)險管理的作用 5
第二章 江淮汽車公司應(yīng)收賬款風(fēng)險管理現(xiàn)狀分析 6
2.1公司簡介 6
2.2江淮汽車應(yīng)收賬款風(fēng)險管理現(xiàn)狀 6
2.2.1江淮汽車公司應(yīng)收賬款財務(wù)指標(biāo)分析 6
2.2.2江淮汽車應(yīng)收賬款賬齡分析 7
2.3江淮汽車應(yīng)收賬款風(fēng)險管理中存在的問題 8
第三章 江淮汽車公司應(yīng)收賬款風(fēng)險管理問題的成因分析 10
3.1企業(yè)內(nèi)部原因 10
3.1.1企業(yè)對應(yīng)收賬款風(fēng)險意識淡薄 10
3.1.2因內(nèi)部控制不足導(dǎo)致的應(yīng)收賬款管理不當(dāng) 10
3.1.3發(fā)生壞賬時管控不力 10
3.1.4應(yīng)收賬款回收方式單一,認(rèn)識不足 11
3.2外部環(huán)境原因 11
3.2.1信用管理體系仍不完善 11
3.2.2商業(yè)競爭加劇 11
第四章 解決江淮汽車公司應(yīng)收賬款風(fēng)險管理問題的對策建議 12
4.1設(shè)立信用風(fēng)險管理部門,加強(qiáng)風(fēng)險管控 12
4.2建立客戶檔案 13
4.3完善客戶信用評價制度 13
4.4完善企業(yè)內(nèi)部控制制度,實(shí)現(xiàn)對應(yīng)收賬款動態(tài)管理 14
4.5創(chuàng)新思想,與時俱進(jìn),學(xué)習(xí)應(yīng)收賬款回收新方法 14
結(jié)束語 16
參考文獻(xiàn) 17
致謝 19