大连理工大学专业学位硕士学位论文
摘
要
随着全球经济开启新常态，我国经济下行压力增大，各行各业将面临着更加激烈的
市场竞争和更大的风险。采用赊销的销售方式可以增强企业的竞争力，但我国的企业信
用体系尚不健全，又缺乏相关的法律支持，赊销产生的应收账款或将给企业带来财务风
险，尤其对民营小企业来说，对应收账款呈粗放式管理，很容易给企业带来坏账、呆账，
影响企业的发展。建立科学的应收账款管控体系，是民营小企业健康可持续发展的关键。
在我国，民营小企业的数量庞大，对我国经济发展作出的贡献不亚于中大型企业，
但内部的管理水平却比中大型企业落后不少。管理能力的不足将会制约民营小企业的发
展速度，本论文以 JH 公司为研究对象，探索民营小企业对应收账款的科学管理之路。
首先，通过国内外相关文献的学习，文中对应收账款管理的研究概况进行了概述，并对
相关的理论知识进行总结，为下一步的深入研究提供了基础；其次，通过走访 JH 公司
并搜集了 JH公司的相关资料，文中采用定量和定性分析的方法，分析了 JH公司的财务
指标和应收账款管控的现状，并对其中存在的三个主要问题进行了详细阐述，分别是应
收账款质量不佳、应收账款大量逾期和账龄较长的应收账款回收困难，最后从三个方面
对引起问题的原因作了进一步的分析；之后，针对上述讨论的问题成因，文中运用了应
收账款管控的相关理论，遵循应收账款管控体系设计的原则，为 JH 公司构建了以权责
部门、信用体系、合同管理、定期对账、账款催收、监督考核六个模块为主要内容的应
收账款管控体系，这六个模块弥补了 JH公司目前在应收账款管控上的不足，满足了 JH
公司发展的需要；最后，文中还提出了相应的保障实施措施，JH 公司还应该加强企业
文化建设、加强风险管理教育培训、加强企业内部管控意识、健全信息系统，以保障应
收账款管控体系的有效实施。
对 JH公司应收账款的管控体系设计的研究，不仅可以让 JH公司的风险防范意识得
到提高，而且还可以有效帮助 JH 公司提高应收账款管理水平、实现应收账款管理的目
标，与此同时，对应收账款的规范管理，还可以加快企业的发展速度，使企业的抗风险
能力也得到提高。另一方面，研究结论还可以为其他民营小企业科学构建应收账款管控
体系提供参考价值，并填补了该领域对民营小企业研究的不足。
关键词：应收账款；管控体系；民营小企业
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JH公司应收账款的管控体系设计研究
Study on Management and Control System Design of Accounts Receivable
in Company JH
Abstract
With the opening of the new normal in the global economy, the downward pressure on
China's economy is increasing, and the market competition and risks faced by enterprises are
also gradually increasing. However, the enterprise credit system in our country is not perfect,
and there is no relevant legal support. On the one hand, credit sales may increase the
competitiveness of our company, on the other hand, it can also increase the accounts
receivable, which may bring risk to our firms. Especially for small private enterprises, their
management of accounts receivable is imprecise, it is easy to bring bad debts to them, even
affect their development. To sum up, for small private enterprises, it’s better to establish a
scientific management and control system of accounts receivable, this is the key to their
health and sustainable development.
Our country has a large number of small private enterprises, and their contribution to our
economic development is not less than that of medium and large enterprises, but their
management level is lower. Insufficient management capabilities will restrict the development
speed of small private enterprises. In order to explore the scientific management of accounts
receivable for small private enterprises, this thesis takes JH Company as the research object.
At first, through the study on relevant literature, this thesis summarizes the research overview
of accounts receivable management, after that, this thesis summarizes the basic theories,
which provides a rich theoretical basis for the following research. Secondly, through visiting
JH Company and collecting the relevant data of JH Company, this thesis adopts quantitative
and qualitative analysis methods to analyze the financial indicators of JH Company and their
accounts receivable control status. Then, the main problems existing are expounded in detail,
and the causes of the problems are further analyzed. Afterwards, in view of the causes
discussed above, by using the relevant theories and following the design principles, this thesis
constructes an accounts receivable management and control system for JH Company, which
mainly includes six modules: authority and responsibility department, credit system, contract
management, regular reconciliation, account collection and supervision and assessment. In the
end, the thesis gives some measures, that can ensure the effective implementation of accounts
receivable control system. The details are as below: Strengthen the construction of enterprise
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大连理工大学专业学位硕士学位论文
culture, strengthen risk management education and training, strengthen the awareness of
internal control and sound information system.
On the one hand, the findings of this thesis will enable JH to improve its awareness of risk
prevention, and accounts receivable management level of JH Company can be improved. At
the same time, the objectives of accounts receivable management at JH can be achieved.
What’s more, the standard management of accounts receivable can also accelerate the
development of enterprises, and improve the ability to resist risks. On the other hand, it can
also provide reference value for other small private enterprises, and fills in the lack of research
on small private enterprises in this field.
Key Words：Accounts Receivable; The Control System; Small Private Enterprises
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