目前,企业面临的市场竞争日趋激烈,为了扩大市场的占有率和提高收入比

重,从而利用信用销售的方式来增强企业自身的竞争力,但是与此同时也使得企

业应收账款周期过长,流动资金被大量占用,甚至直接影响企业资金周转和正常

生产经营活动,最终导致企业再生产能力的匮乏,影响企业的利润水平,形成恶

性循环。本文的核心主题就是通过当前企业应收账款基本状况以及结合甘肃省国

家通信服务有限公司(以下简称甘肃国通)近四年财务数据,有针对性的深入分

析企业应收账款的问题根源所在,提出科学、合理化应收账款管理的建议和改进

措施,有效的加强企业应收账款的管理,从而降低企业的经营风险。

本文首先介绍了该研究的背景、意义、内容与思路;而后,总结和归纳了有

关应收账款管理的文献理论基础;在论文的第三部分以甘肃国通应收账款管理为

研究对象,分析甘肃国通应收账款管理现状和存在问题的根源;最后,针对甘肃

国通应收账款管理中存在的问题,提出了解决方案;第五部分本文结论,对本文

研究成果进行概括并提出论文的局限性。

关键词:应收账款;应收账款管理;甘肃国通

ABSTRACT

Enterprises are facing more and more fierce competitions. In order to increase market share

and improve the proportion of income, sales upon credit can improve the competitive power of the

enterprise. But that brings the problem of long term debt and a great amount of occupied floating

capital. What is worse, it may affect the turnover of capital and normal operation of the company.

All these may result in profit and the regeneration ability of the enterprise reduced,and forms a

vicious spiral. In order to analyze the basic reason of the problem of accounts receivable, give out

the reasonable and scientific management advice and improvement measure, and to lower the

business risk,the theme analyzed the current situation of accounts receivable and the financial

data of last four years of Gansu Communication Service.

The thesis firstly introduced the background,significance, content and thinking of the

research. Secondly, the thesis summarized the articles on the problem of accounts receivable.

Thirdly, taking the accounts receivable of Gansu Communication Service as the object of study,

the tliesis analyzed the current situation and problem of the accounts receivable of Gansu

Communication Service. At last, the thesis gave out the solution to the problem of the accounts

receivable of Gansu Communication Service. The fifth part gave out the summarization and

deficiency the thesis.

Key words: accounts receivable; management of accounts receivable; Gansu

Communication Service