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摘要
钢铁贸易行业在整体钢铁产业链条中占据着重要的位置，是上游钢厂与下游终端客
户有效连接的纽带，他的行业景气度与钢铁行业的周期性波动有着高度的相关性，在供
给侧改革之前的几年间，钢铁行业持续低迷，全行业面临全面亏损，钢贸行业也受到了
沉重打击，特别是2012年“钢贸危机”之后，全国范围内钢贸商的数量由20万家下降
至10万家。钢贸行业其中一个主要特点就是有着众多零散的参与者，因为准入门槛低，
导致参与者素质参差不齐，他们对市场价格的积极引导作用微乎其微，大多数只能被动
的独立发展；另外，客户企业拖欠货款也是无法规避的问题，重压之下，钢铁贸易企业
资金链条紧张已经是一种常态，资金周转不畅也制约了企业的持续发展，因此，加强应
收账款管理迫在眉睫
G公司自钢贸危机以来，上下游客户均受到不同程度的影响，除了宏观环境影响外，
也存在企业自身的因素，比如公司管理层没引起足够的重视，而且存在严重的赊销行为
以及不完善的应收账款管理制度，例如为了扩大销售额而盲目赊销，对客户信用等级缺
乏合理、有效的评估，内控流程执行不规范，相关部门责任不明确等，导致应收账款质
量低下，回收程度偏低，回款困难
本文从G公司实际经营情况出发，对该公司应收账款管理中存在的问题进行研究
首先介绍了论文研究的背景和意义、研究内容和研究方法；然后对G公司在应收账款管
理中存在的问题做了分析，找出存在的原因；进而针对G公司的行业背景和实际情况，
对其应收账款管理中存在的问题提出了具体改进措施和管理对策
通过对G公司应收账款管理问题及对策研究，期望对G公司应收账款管理专业水平
提升起到一定作用，能够促进企业未来持续健康发展，也期望对行业内企业提供可借鉴
和参考的意义
关键词：钢铁贸易；应收账款；改进对策
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Research on the Management of Accounts Receivable in G Company
Abstract
Steel trade industry in the whole steel industry occupies the important position in the
chain, is the upstream steel connected to the downstream end users to effectively link, the
boom of his industry and steel industry has a high degree of correlation of cyclical
fluctuations, on the supply side reform before a few years, the steel industry sustained
downturn, the industry faces a comprehensive loss, steel trade industry also received a heavy
blow, especially steel trade crisis after 2012, the number of the national steel trade business
dropped from 20 m to 10 m. Another major characteristics of the steel trade and industry is a
private enterprise with the participation of a scattered, and participants is uneven, guide of
market price as a little, can the independent development of passive, in addition, the customer
default payment for goods enterprise is unable to avoid the problem, under pressure, steel
trade enterprise capital chain tension is the norm, poor cash flow also restricts the sustainable
development of the enterprise, therefore, strengthen the accounts receivable management is
imminent.
G company, since the steel trade crisis, tourists up and down worth affected by different
degree, in addition to the influence of macro environment, there are also factors of the
enterprise itself, such as the company's management did not cause enough attention, and there
are serious credit behavior and imperfect accounts receivable management system, for
example, in order to expand sales, sell on credit blindly and customer credit rating is a lack of
reasonable and effective assessment, internal control process execution is not standard,
relevant departments responsibility is not standard, etc., lead to low quality of accounts
receivable, low degree of collection, the collection difficult.
Based on G company actual situation, this paper studies the problems of the company
accounts receivable management. First introduced the thesis research background,
significance, research contents and research methods; Then for G company in accounts
receivable management problems that exist in the analysis, find out the reason of existence.
Then according to the actual situation of G company, the accounts receivable management
problems existing in the concrete improvement measures and management countermeasures
are put forward.
Through G company accounts receivable management problems and countermeasures
research, expect to G company accounts receivable management level play a role, to promote
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the sustained and healthy development of enterprises, are also looking for enterprises in the
industry to provide reference and reference significance.
Key Words：Iron and steel trade; accounts receivable; advice
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目录
摘要 ..... I
Abstract ..... II
1绪论 ...... 1
1.1研究背景和意义 ........... 1
1.1.1研究背景1
1.1.2研究意义2
1.2国内外硏究文献综述 ... 3
1.2.1国外研究文献综述 ........ 3
1.2.2国内硏究文献综述 ........ 4
1.3研究内容与方法 ........... 5
1.3.1研究内容5
1.3.2研究方法6
2应收账款管理相关理论框架 .. 8
2.1应收账款管理理论概述 ........... 8
2.1.1应收账款管理的主要内容 ........ 8
2.1.2应收账款管理的目标和评价方法 ........ 8
2.1.3应收账款的风险9
2.2钢铁贸易企业应收账款的界定与特征 ......... 10
3G公司应收账款管理现状 .... 12
3.1G公司基本情况介绍 . 12
3.1.1公司简介 .......... 12
3.1.2公司客户类型 .. 14
3.1.3公司业务模式 .. 16
3.1.4公司经营策略 .. 17
3.2G公司应收账款管理现状 ..... 18
3.2.1G公司应收账款的规模和管理现状 .. 18
3.2.2G公司应收账款客户的结构分析 ...... 20
3.2.3G公司应收账款账龄分析 ...... 21
3.3G公司应收账款管理存在的问题 ..... 22
3.3.1缺少有效的催收手段 .. 22。