【正文】 ........................................................22 先進的應收賬款管理措施 ...................................................................................23 應收賬款保理 ..........................................................................................23 應收賬款質(zhì)押融資 ...................................................................................23 債權(quán)與股權(quán)互轉(zhuǎn) ......................................................................................23 參考文獻： .....................................................................................................................24 致謝 ................................................................................................................................25 附錄 1 相關(guān)英文文獻 .......................................................................................................26 MANAGING YOUR Receivables IN TODAY39。S Economy. .............................................26 附錄 2 英文文獻中文譯文 ...............................................................................................31 1 關(guān)于工業(yè)企業(yè)應收賬款管理的若干思考 摘要 自 1978 年以來，伴隨著改革開放的進行，我國經(jīng)濟便一直以飛快的速度發(fā)展著；而這種發(fā)展勢 頭在我國成功加入世界貿(mào)易組織后便更加迅猛。而我國計劃經(jīng)濟時代的企業(yè)便由不問盈虧的企業(yè)，變成了在市場經(jīng)濟中必須自負盈虧的企業(yè)，這樣企業(yè)之間就有了競爭，而這種競爭隨著我國改革開放的深入和市場經(jīng)濟的不斷完善而變得更加激烈，結(jié)果就是每天就會有很多企業(yè)倒閉，每天又會有很多企業(yè)成立。如此，生存和發(fā)展就成了企業(yè)最重要的事。 在如今的企業(yè)綜合實力排名中，那么這銷售收入的多寡幾乎成了最重要的指標，而在現(xiàn)今大多數(shù)產(chǎn)品處于供大于求的處境中，工業(yè)企業(yè)要想在市場經(jīng)濟的大風大浪中快速成長或者立于不敗之地，就必須得提高銷售收入，提高自有 產(chǎn)品的占有率。在這種大的背景下，無數(shù)企業(yè)便采用賒銷的方式來擴大銷售，從而能減少產(chǎn)品的積壓；但是在產(chǎn)品的賒銷給企業(yè)帶來經(jīng)濟利益的同時，它也給企業(yè)帶來了一些致命的問題。其一，在如今由賣方市場轉(zhuǎn)變?yōu)橘I方市場的情況下，賒銷已然成為企業(yè)增加產(chǎn)品銷售，擴大產(chǎn)品市場份額的必要的方式；其二，若應收賬款不能夠及時地收回，那么這就必然會給企業(yè)的經(jīng)營和財務(wù)狀況帶來極其惡劣的影響，進而導致企業(yè)的資金緊張，或者會增加企業(yè)的財務(wù)費用，或者會使企業(yè)陷入財務(wù)危機之中，又或者導致企業(yè)走向萬劫不復之地，從而被市場淘汰。 基于對現(xiàn)階段我國應收賬 款管理現(xiàn)狀的了解，加上對學術(shù)界和實務(wù)界近年來對應收賬款管理的相關(guān)研究和探索的研究，本文針對我國工業(yè)企業(yè)應收賬款管理的疑難雜癥，在了解借鑒國內(nèi)外學術(shù)界和實務(wù)界對應收賬款管理的相關(guān)研究的基礎(chǔ)之上，從闡述應收賬款對工業(yè)企業(yè)的影響入手，討論了現(xiàn)今我國工業(yè)企業(yè)應收賬款管理中存在的問題，并探討工業(yè)企業(yè)應收賬款管理的解決措施。這些措施包括：應收賬款日常管理的針對措施、先進的應收賬款管理措施。其中日常管理的針對措施又分為事前控制管理、事中控制管理、事后控制管理三部分；而先進的應收賬款管理措施分為應收賬款保理、應收賬款質(zhì)押融 資和債權(quán)與股權(quán)互轉(zhuǎn)。 關(guān)鍵詞：工業(yè)企業(yè)；應收賬款管理；內(nèi)部控制；對策建議 2 Industrial Enterprise Accounts Receivable Management Deliberate Abstract Since the reform and opening, Chinese economy has been in constant development. Especially after China’s accession to WTO, the speed of economic development is more rapid. As a selffinancing enterprise in the market economy, petition between enterprises bees more and more fierce. A lot of enterprises are closed down every day, but more and more enterprises are established at the same time. Survival and development are the most important events of a enterprise. Among the existing ranging of the enterprise’s prehensive strength, the number of sales ine is the most important index for judging。 currently most products are oversupply, in over to grow rapidly in the wave of the market , or even to remain invincible position, the industrial enterprise have to increase the sales ine and enhance the market share of its products. Under such circumstances, most enterprise adopts the way of credit to increase the sales and reduce the product backlog。 the credit brings economic benefits to the enterprise, but at the same it also brings a lot of fatal problems. In one hand, in the conditions of sellers’ market translating into current buyer’s market, credit has bee a necessary way for enterprise to increase market share, on the other hand, if the accounts receivable can not be recovered in time, it will inevitably have adverse effects on the enterprise’s operations and financial situation, causing stress, leading to the increasing financial costs of the enterprise or worse still it will make the enterprise fall into serious financial crisis. What’s worse, it will also make the enterprise to perdition, and eliminated by the market. Based on the understanding of the present status of Chinese accounts receivable management, as well as the corresponding research in the academia and practice circle in recent years, for the persistent problems of the account receivable management in the enterprise, this paper draw on corresponding research of account 3 receivable management in the academia and practice circle home and abroad in recent year, starting from the analysis of elaborating the affects of accounts receivable to industrial enterprise, discussing the existing problems of the accounts receivable management of industrial enterprise in China, and then analyzing the serious of accounts receivable management for industrial enterprises. The measure of solutions are separated into specific measures for daily management and advanced measures for the existing management of accounts receivable system。 the specific measure for daily management is to control the management of the 3 parts :before ,process, and after of the accounts receivable。 while the advanced measure for the existing management of accounts receivable system includes 3 parts :factoring , financing, pledge, and conversion of debt and equity. Key words: industrial enterprise。 accounts receivable management。 internal control。 countermeasure suggestion 4 第一章 導論 研究的背景和意義 研究背景 自 1978 年以來，伴隨著改革開放的進行，我國經(jīng)濟便一直以飛快的速度發(fā)展著；而這種發(fā)展勢頭在我國成功加入世界貿(mào)易組織后便更加迅猛。而我國計劃經(jīng)濟時代的企業(yè)便由不問盈虧的企業(yè)，變成了在市場經(jīng)濟中必須自負盈虧的企業(yè)，這樣企業(yè)之間就有了競爭，而這種競爭隨著我國改革開放的深入和市場經(jīng)濟的不斷完善而變得更加激烈，結(jié)果就是每天就會有很多企業(yè)倒閉，每天又會有很多企業(yè)成立。如此，生存和發(fā) 展就成了企業(yè)最重要的事。 在如今的企業(yè)綜合實力排名中，那么這銷售收入的多寡幾乎成了最重要的指標，而在現(xiàn)今大多數(shù)產(chǎn)品處于供大于求的處境中，工業(yè)企業(yè)要想在市場經(jīng)濟的大風大浪中快速成長或者立于不敗之地，就必須得提高銷售收入，提高自有產(chǎn)品的占有率。在這種大的背景下，無數(shù)企業(yè)便采用賒銷的方式來擴大銷售，從而能減少產(chǎn)品的積壓；但是在產(chǎn)品的賒銷給企業(yè)帶來經(jīng)濟利益的同時，它也給企業(yè)帶來了一些致命的問題。其一，在如今由賣方市場轉(zhuǎn)變?yōu)橘I方市場的情況下，賒銷已然成為企業(yè)增加產(chǎn)品銷售，擴大產(chǎn)品市場份額的必要的方式。但是，伴隨著賒銷而產(chǎn)生的是大量的應收賬款。應收賬款的增加雖然可能會使企業(yè)的現(xiàn)金流入量增加，卻也使企業(yè)的資金變得不那么安全；其二，若管理不當應收賬款不能夠及時地收回，那么就會直接導致企業(yè)的壞賬增加，從而使企業(yè)的資金流轉(zhuǎn)速度變慢。這就必然會給企業(yè)的經(jīng)營和財務(wù)狀況帶來極其惡劣的影響，進而導致企業(yè)的資金緊張，或者會增加企業(yè)的財務(wù)費用，或者會使企業(yè)陷入財務(wù)危機之中，又或者導致企業(yè)走向萬劫不復之地，從而被市場淘汰。由此看來，加強對應收賬款的管理就顯得非常重要了，而企業(yè)也必須重視對應收賬款的管理，力爭建立一種科學完善的應收賬款管理制度。 在西方發(fā)