I 摘要 随着改革不断深化，我国市场经济体制日益健全和完善。企业之间的商品买卖关系 也随之发生了变化，随之而来的是各种应收账款的产生。 A 公司是一家饮料港资上市公司，随着业务的不断扩大，销售额和利润都实现了比 较可喜的增大。在国内乳制品饮料市场占有了一席之地。 近 20 年以来，国内饮品市场销售模式不断变革，最初是先收款后发货的批发渠道， 到后来的先发货后付款的 KA（大客户）渠道，再到现在的以 KA 渠道和批发渠道为主， 电商渠道异军突起的三足鼎立的模式。随之而来的是付款模式也发生了改变。 A 公司经历了上述的三个阶段，从几乎没有应收账款的管理，到一大半的业务都是 以赊销的方式进行销售，虽然销售收入连年增长，但赊销额度也同比例、甚至以更快的 速度在增大，巨额的应收账款，已经成为 A 公司业绩增长的一把双刃剑。应收账款的管 控一旦不能到位，将严重影响 A 公司的现金流、增加企业的资金压力、阻碍企业的正常 发展。 应收账款的管控，不仅仅是保证货款的及时回收，减少或者杜绝坏账。更是加强企 业内部控制，降低企业营运成本，保证企业持续经营的需要。 本论文采用文献研究法、定量分析法、描述性研究法、对比法等研究方法,广泛收集 涉及快速消费品行业的管理理论和大数据理论、财务管理理论等方面的文献资料，以作 者本人所在企业财务报表为主要数据来源，对 EXCEL 数据、柱状图、趋势图等加工整理， 得出企业信用结果。通过分析销售导向的企业总体的特征及应收账款的功能、描述市场 的特征和功能。设计了企业销售行为与信用管理如何平衡的方案。 论文通过研究应收账款管控的背景、目的及意义；应收账款形成的原因，应收账款 对企业的影响及加强信用管理对应收账款的重要性。阐述了 A 公司的应收账款管理的现 状，对其应收账款管理的不足与缺陷提出了改进方案和措施。 关键词，应收账款 管理 风险管控西北大学硕士学位论文 II ABSTRACT Accounts Receivable (AR) is refers to the enterprise for selling goods, providing labor services, should be to purchase or accept labor units, including the enterprises in selling goods or provide services to the money charged by the debtor. Since China's reform and opening up, we gradually from the planned economy into market economy. A commodity business relation between the enterprises has been changed, followed by various accounts payables amount and use frequency growth. Give customers a term of credit, is the effective means to achieve sales goals, actively explore the market, arouse the enthusiasm of the customers. At the same time, also with the payment for goods is difficult to recycle, AR is too long, the risk of bad debt. Credit and AR management is not only the need of market economy, is also one of the driving force for the development of the enterprise. AR management is one of the core content of modern enterprise management, but also enterprises maintain competitive advantage in a market economy environment and the essential condition of sustainable development. With the expansion of domestic companies sell on credit, AR quality serious influence the enterprise benefit and cash flow, AR management increasingly become an important task to improve enterprise management. This thesis adopts literature research, quantitative analysis, descriptive study method, comparative method and other research methods, widely collect involved in fast moving consumer goods industry management theory and the theory of big data, and the theory of financial management aspects of the literature, the author in the enterprise financial statements as the main data source, according to a mathematical way processing, enterprise credit results. By describing the sales oriented enterprise overall characteristics or accounts receivable function, also is to describe the characteristics of the market or function. The concept of accounts receivable characteristics, determine the enterprise marketing behavior and the connection between the credit management levels.摘要 III The thesis first part introduces the research background, purpose and meaning. The second part introduced the basis of the AR and credit control theory, the causes of AR, AR impact on enterprises and strengthen the credit management of AR significance; The third part of A company's AR management to the present situation; The fourth part of A company's AR management deficiencies put forward the improvement scheme design; The fifth part puts forward the safeguard measures; The sixth part made a summary of entire paper, this thesis expounds the deficiency and prospect of them. Keywords: Accounts receivable; risk management controls.西北大学硕士学位论文 IV 目 录 摘要....................................................................................................................................I ABSTRACT............................................................................................................................II 目 录.................................................................................................................................IV 第一章 绪论.......................................................................................................................1 1.1 研究背景.................................................................................................................. 1 1.2 研究目的及意义...................................................................................................... 2 1.2.1 研究目的........................................................................................................... 2 1.2.2 研究意义........................................................................................................... 3 1.3 国内外研究现状...................................................................................................... 3 1.3.1 国内研究现状................................................................................................... 3 1.3.2 国外研究现状................................................................................................... 4 1.4 研究内容及方法...................................................................................................... 5 1.4.1 研究内容........................................................................................................... 5 1.4.2 研究方法........................................................................................................... 6 第二章 应收账款及信用控制的理论基础.......................................................................8 2.1 应收账款含义.......................................................................................................... 8 2.1.1 概念................................................................................................................... 8 2.1.2 特征................................................................................................................... 8 2.2 产生应收账款的原因.............................................................................................. 8 2.2.1 市场竞争的需要............................................................................................... 8 2.2.2 销售与收款的时间差....................................................................................... 9 2.3 应收账款对企业的影响.......................................................................................... 9 2.4 加强信用管理对应收账款的意义........................................................................ 11 2.5 应收账款的管理与控制........................................................................................ 11 2.5.1 应收账款的事前管理与控制......................................................................... 11 2.5.2 应收账款的事中管理与控制......................................................................... 11 2.5.3 应收账款的事后管理与控制......................................................................... 12摘要 V 2.5.4 应收账款的风险与防范管理......................................................................... 13 第三章 A 公司应收账款管控现状问题及原因.............................................................14 3.1 饮料行业的应收账款管控现状............................................................................ 14 3.2 A 公司企业现状和管控现状............................................