中小企业应收账款管理分析-以某窑炉科技有限公司为例

中小企业应收账款管理分析-以某窑炉科技有限公司为例(论文12000字)
摘要
随着信息化技术和网络经济的快速发展，不同行业之间竞争更加激烈，在企业财务管理中应收账款的准确管控尤为重要。就现在形势判断，应收账款仍然是制约很多企业发展的瓶颈。同时各个企业应收账款管理方面的研究成果理论性的，宏观性的较多，大多数研究多从理论和宏观角度出发去分析，理论与实际相结合的较少。因此，本文以山西鑫能窑炉科技有限公司（以下简称山西鑫能）为主要研究对象，通过对该公司的应收账款管理进行分析探讨，总结出企业的应收账款管理存在的问题并提出解决对策。希望能为我国企业应收账款管理发展提供参考。全文共分为以下几部分，第一部分阐释选题研究背景及意义。第二部分概括应收账款管理相关概念进行概述。第三部分以山西鑫能为具体研究对象，分析该企业应收账款现状和应收账款管理现状。第四部分通对山西鑫能应收账款管理中存在的问题进行研究。第五部分针对出现的问题，最终给出解决问题的对策建议。最后对全文进行总结。
关键词：应收账款；应收账款管理；中小企业

Abstract
With the rapid development of information technology and network economy, the competition between different industries is more intense. The accurate control of accounts receivable in enterprise financial management is particularly important. Judging from the current situation, accounts receivable are still the bottleneck restricting the development of many enterprises. At the same time, the research results of accounts receivable management of various enterprises are theoretical and macroscopic. Most of the researches are analyzed from the theoretical and macroscopic perspectives, and the combination of theory and practice is less. Therefore, this paper takes Shanxi Xinneng Kiln Technology Co., Ltd. as the main research object, through the analysis and discussion of the company's accounts receivable management, sums up the problems existing in the enterprise's accounts receivable management and proposes solutions. I hope to provide reference for the development of accounts receivable management in China. The full text is divided into the following parts. The first part explains the background and significance of the topic. The second part summarizes the concepts related to accounts receivable management. The third part takes Shanxi Xinneng Kiln Technology Co., Ltd. as the specific research object, analyzes the status of the company's accounts receivable and the current status of accounts receivable management. The fourth part studies the problems existing in the management of accounts receivable of Shanxi Xinneng Kiln Technology Co., Ltd. The fifth part is aimed at the problems that arise, and finally gives countermeasures to solve the problem. Finally, the full text is summarized.
Keyword：accounts receivable；accounts receivable management；problems and countermeasures

目  录
摘  要    I
Abstract    II
一、绪论    1
（一）研究背景    1
（二）研究意义    1
（三）文献综述    1
（四）研究内容与方法    3
二、相关理论概述    4
（一）应收账款概念    4
（二）应收账款产生原因    4
（三）应收账款管理    5
三、山西鑫能应收账款及其管理现状    6
（一）山西鑫能简介    6
（二）山西鑫能应收账款现状    6
（三）山西鑫能应收账款管理现状    8
四、山西鑫能应收账款管理存在的问题    11
（一）应收账款管理制度不全面    11
（二）对于客户的信用管理不完善    12
（三）催收制度不合理    12
（四）风险管理意识不强    13
五、山西鑫能应收账款管理建议    13
（一）完善应收账款管理机制    13
（二）强化客户信用管理体系    14
（三）完善催收账款制度    15
（四）加强风险管理意识    16
五、结论    16
参考文献    17
致  谢    18