【正文】 哈爾濱理工大學學士學位論文 I 沈陽泰豪電力有限公司應收賬款的管理研究 摘要 在今天這個競爭激烈的市場中，企業(yè)為擴大銷售，賒銷是一種重要的方式。而應收賬款的產生使得企業(yè)經營存在著風險。應收賬款作為企業(yè)的一項資產，數(shù)額過大會造成利潤虛增。該項資產的收回與否、收回時間的長短，會對企業(yè)的經營成果及擴大再生產等造成重要影響。企業(yè)通過大量的應收賬款，從一定程度上解決了銷量不足的問題，從而也達到了擴大市場份額的目的，但如果應收賬款管理不善，卻可能會帶來壞賬損失、資金成本和管理成本增加等風險 ， 如何監(jiān)控應收賬款發(fā)生、如何有效規(guī)避應收賬款風險 ,將企業(yè)風險 降到最低，防患于未然，加強現(xiàn)代企業(yè)應收賬款風險的防范措施具有重要的實際意義。 本文主要介紹了沈陽泰豪電力有限公司的應收賬款情況及該公司在應收賬款上存在的問題。第一部分首先介紹了研究應收賬款的目的和意義、應收賬款存在的風險與表現(xiàn)。第二部分介紹了沈陽泰豪電力有限公司的基本情況和財務狀況以及應收賬款的現(xiàn)狀。第三部分找出了沈陽泰豪電力有限公司的原因。最后第四部分提出了解決對策和建議。 關鍵詞 應收賬款；風險；賒銷 哈爾濱理工大學學士學位論文 II Research on Account Receivable Management of Shen Yang Tai Hao Abstract In today39。s petitive market, to expand sales, enterprises choose to sell on credit and this kind of selling products is an important way. But the production of accounts receivable have made operating of enterprises presenting risks. Accounts receivable as an asset of enterprises, a large amount of profit can be caused by overloading. The recovery of the assets or the length of time, or recovery of enterprises and expanding reproduction and operating results in an important effect. The enterprise through the large number of accounts receivable, which solve the problem of insufficient sales, thus reaching the goal that enlarges market share, but if the poor accounts receivable management, it may bring about bad debt losses, capital cost and management cost increases the risk, how to monitor accounts receivable, how to effectively avoid stress accounts receivable risk,to reduce the enterprise risk to the minimum, prevention rather than cure, there are significant meaning to strengthen the accounts receivable risk prevention measures of modern enterprise. This article mainly introduced the ShenYang TaiHao Power Company limited and accounts receivable in the accounts receivable on existing problems. The first part firstly introduces research the purpose and significance of the account receivable, accounts receivable existence of risk and performance. The second part of ShenYang TaiHao introduced the basic situation of electric power pany limited and financial conditions and present situation of account receivable. The fourth part found ShenYang TaiHao Power Company limited reasons. Finally the fifth part puts forward countermeasures and Suggestions. 哈爾濱理工大學學士學位論文 III Keywords Accounts receivable。 Risk。 credit 哈爾濱理工大學學士學位論文 IV 目錄 摘要 .......................................................................................................................I Abstract ............................................................................................................... II 第 1 章 緒論 ........................................................................................................ 1 研究應收賬款的背景 ............................................................................... 1 研究應收賬款的目的和意義 ................................................................... 2 研究現(xiàn)狀 ................................................................................................... 3 國外研究綜述 .................................................................................... 3 國內研究綜述 .................................................................................... 4 本文研究思路結構 ................................................................................... 4 第 2 章 應收賬款相關概述 ................................................................................ 6 應收賬款的定義及產生原因 ................................................................... 6 定義 .................................................................................................... 6 產生的原因 ........................................................................................ 6 應收賬款存在的風險 ............................................................................... 7 影響現(xiàn)金流入，引發(fā)財務危機 ........................................................ 7 增加應收賬款各項成本 .................................................................... 8 造成企業(yè)賬面利潤虛高 .................................................................... 8 應收賬款風險的表現(xiàn) ............................................................................... 9 應收賬款不斷增加使負債率過高 .................................................... 9 回收率低造成貼現(xiàn)成本高 ................................................................ 9 相互抵賬降低了成本上升效益 ........................................................ 9 貼點換錢擾亂市場秩序 .................................................................. 10 第 3 章 沈陽泰豪電力有限公司應收賬款現(xiàn)狀分析 ...................................... 11 沈陽泰豪電力有限公司簡介 ................................................................. 11 泰豪的財務狀況 ..................................................................................... 11 泰豪電應收賬款的現(xiàn)狀 ......................................................................... 12 泰豪的應收賬款 科目 ...................................................................... 12 泰豪應收款賬齡 .............................................................................. 13 泰豪應收賬款結構 .......................................................................... 14 泰豪應收賬款風險分析 ......................................................................... 15 企業(yè)風險防范意識不強 .................................................................. 16 相關管理制度不健全 ...................................................................... 16 風險防范意識弱 .............................................................................. 16 第 4 章 加強沈陽泰豪電力有限公司應收賬款管理 ...................................... 17 哈爾濱理工大學學士學位論文 V 應收賬款的事前控制 ............................................................................. 17 建立健全詳細的客戶檔案 .............................................................. 17 制定合理的信用政策 ...................................................................... 18 加強應收賬款的內部控制 .......................................................