摘要随着我国市场经济的深入发展，应收账款已成为影响我国企业生产经营和持续发展中的一个不可忽视的重要内容，一个企业应收账款数量的大小和拖欠时间的长短对企业的发展而言至关重要。特别是对于那些资金紧张的企业，合理的控制应收账款的规模和利用应收账款进行融资可以缓解企业资金需求的压力，提高资金使用效率和效益。目前，我国企业大部分在应收账款风险管理的研究及实践尚未形成较为成熟的模式，在具体的应收账款风险管理的方式方法上经验也较为缺乏，因为对应收账款管理不当而导致资金周转困难的企业并不在少数。因此，如何采用一个合理的模式来加强我国企业应收账款风险的管理很有研究的现实意义。80172

本文通过了解海尔集团的应收账款管理情况，分析应收账款管理在海尔公司出现的问题，同时比较和研究行业内其他公司的应收账款管理情况，结合海尔自身的情况，提出对应改进应收账款管理方法的有关具体措施。

毕业论文关键词  应收账款  资金  管理  效益

毕 业 论 文 外 文 摘 要

Title   Enterprise Risk Management of Accounts Receivable - A Case Study of Haier Group

Abstract With the development of China's market economy, accounts receivable has an impact on the production and operation of enterprises and sustainable development can not be ignored in an important part of a number of corporate accounts receivable owed the size and the length of time for the development of enterprises It is critical。 Especially for cash-strapped businesses, accounts receivable and reasonable control of the size and use of accounts receivable financing can ease the pressure on companies financial needs, improve capital efficiency and effectiveness。 At present, most of the research and practice of enterprise risk management in accounts receivable has not yet formed a more mature model, the lack of experience is also more in the way of specific accounts receivable risk management approach because of improper management of accounts receivable resulting in cash flow difficulties of enterprises and a minority。 Therefore, how to use a reasonable model to enhance the relevance of corporate accounts receivable risk management useful research。

By understanding the Haier Group's accounts receivable management, analysis of Haier receivables management problems, in the comparison of other enterprises accounts receivable management industry, the summary of other enterprises accounts receivable management experience, combined with their own situation Haier measures proposed to improve the management of accounts receivable

Keywords  Accounts receivable  funds  management  benefit

目   次

1  引言 1

1．1  研究背景 1

1．2  研究意义 1

1．3  逻辑框架和论文结构 2

2  文献综述 4

2．1 有关应收账款风险的基础理论 4

2．2 有关应收账款风险成因的理论 4

2。 3小结 5

3  我国企业应收账款风险管理现状分析 6

3．1 我国企业应收账款风险管理模式现状 6

3．2 我国企业应收账款风险管理中存在问题的原因分析 6

4  我国企业应收账款风险管理改进措施