云南S工程集团应收账款管理研究
Study on the Management of Accounts Receivable in Yunnan S
Engineering Company
Abstract
As the credit market has gradually become the main marketing method for the construction
sector， construction companies also generally use credit sales to participate in the market and
the level of debts of construction companies has increased significantly. In the new period，
undertakings must pay close attention to the relevant problems of debt management，
Otherwise， it will inevitably have a significant impact on their own sustainable development.
This document deals with and analyses the management of the accounts receivable. By
collecting and counting the large number of index data on accounts by S Engineering Group,
for example. sales revenue， current assets， bad debt provision and other index data. Based
on the theory of credit risk management and the whole process management theory of
receivable accounts，In view of the above problems, this thesis analyzes the causes from the
internal and external aspects of the enterprise. From the external point of view, the market
competition intensifies and the external credit system is not perfect. From the perspective of
enterprises, the main reasons are the ambiguous definition of credit management
responsibilities, the lack of enterprise risk control culture, the control effectiveness and the lack
of professional ability of personnel. In order to effectively solve the problems existing in the
company, this thesis is engaged in three links to strengthen the control of accounts receivable,
including: the construction of credit management department, the improvement of credit
management policies, customer tracking services, pay attention to the diversification of
accounts receivable financing. In order to ensure that these improvement measures can be
successfully implemented and achieved, this thesis further puts forward supporting measures,
including: improving management's attention, strengthening training to improve the
professional quality of workers and strengthening the sense of responsibility, etc. In particular,
through the study of accounts management, so that enterprises realize that increasing accounts
receivable management will help enterprises stable operation and sustainable development.
Key Words：Accounts Receivable; Risk Control; Credit Management
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大连理工大学专业学位硕士学位论文
目录
摘 要.....................................................................................................................................I
Abstract ......................................................................................................................................II
1 绪论...................................................................................................................................... 1
1.1 研究背景和意义........................................................................................................ 1
1.1.1 选题背景.......................................................................................................... 1
1.1.2 我国建筑行业特点.......................................................................................... 1
1.1.3 研究意义.......................................................................................................... 2
1.2 国内外研究................................................................................................................ 3
1.2.1 国外现状研究.................................................................................................. 3
1.2.2 国内现状研究.................................................................................................. 4
1.3 研究内容和研究方法................................................................................................ 5
1.3.1 研究内容.......................................................................................................... 5
1.3.2 研究方法.......................................................................................................... 7
2 应收账款管理相关理论...................................................................................................... 8
2.1 应收账款管理基本概述............................................................................................ 8
2.1.1 应收账款的定义.............................................................................................. 8
2.1.2 企业持有应收账款的成本.............................................................................. 8
2.1.3 应收账款管理的目标和质量评价指标.......................................................... 9
2.2 应收账款管理基本理论.......................................................................................... 10
2.2.1 应收账款信用管理理论................................................................................ 10
2.2.2 应收账款全过程管理理论............................................................................ 11
3 S工程集团应收账款管理现状分析................................................................................. 14
3.1 S集团公司概况....................................................................................................... 14
3.2 S工程集团应收账款现状....................................................................................... 14
3.2.1 S工程集团应收账款结构分析..................................................................... 14
3.2.2 S工程集团应收账款质量分析..................................................................... 15
3.2.3 S工程集团应收账款的客户分析................................................................. 19
3.3 S工程集团应收账款管理现状............................................................................... 20
3.3.1 S工程集团应收账款职责划分..................................................................... 20
3.3.2 S工程集团信用政策..................................................................................... 21
3.3.3 S工程集团催收程序..................................................................................... 22
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云南S工程集团应收账款管理研究
4 S工程集团应收账款存在的问题及原因分析................................................................. 27
4.1 S工程集团应收账款存在的问题........................................................................... 27
4.1.1 履约客户信息管理混乱................................................................................ 27
4.1.2 应收账款对账不及时且账龄较长................................................................ 27
4.1.3 关联组合类应收账款风险控制不力............................................................ 28
4.2 S工程集团应收账款现存问题的原因分析........................................................... 28
4.2.1 信用管理职责界定模糊................................................................................ 28
4.2.2 信用体系不完善............................................................................................ 29
4.2.3 管理者重视程度不够.................................................................................... 29
4.2.4 部分员工缺乏责任心和业务素质................................................................ 30
5 S工程集团应收账款管理的改进方案............................................................................. 31
5.1 S工程集团应收账款管理的事前控制................................................................... 31
5.1.1 信用管理组织结构的重建............................................................................ 31
5.1.2 信用管理规范的建立健全............................................................................ 32
5.1.3 工程前期管理的强化.................................................................................... 33
5.2 S工程