【作者】 刘承智；

【导师】 夏云峰；

【作者基本信息】 湘潭大学 ， 政治经济学， 2007， 硕士

【摘要】 应收账款是指企业在销售商品或提供服务时,商品的产权实现了转移或服务已被消费,而商品或服务却没有得到足额的资金补偿,从而形成的在未来一定时期内可以继续对其进行索取的债权。由于诚信缺失以及社会信用体系和制度尚不完备等原因,现阶段我国企业尤其是上市公司面临着大量应收账款无法收回,形成严重的坏账危机。我国目前对应收账款问题进行研究的理论较少且较为零散,应收账款对经济运行的影响尚未引起足够的重视。现有的文献大都集中微观经济运行的层面研究应收账款问题,鲜见对应收账款的宏观经济分析。同时,我国对应收账款管理模式和方法的研究也缺乏系统性。本文通过对应收账款的经济影响与微观管理进行系统的研究,尝试将经济学、财务学、会计学的基本理论和技术手段融合到企业应收账款的集成管理框架中,试图实现对应收账款全方位和全过程的管理。文章首先论述了应收账款管理在微观经济和宏观经济运行中的地位与作用。重点研究现阶段应收账款对企业经营的影响,以及逾期应收账款和坏账对宏观经济调控的负面效应,以此引起企业管理当局和政府对应收账款管理的重视。然后对企业应收账款机会成本计量理论进行了较为深入的分析研究。主要对应收账款机会成本的计量方法进行修正和评析,从经济学和财务学的角度论证应收账款持有的合理性,为研究应收账款的管理模式和方法奠定基础。最后系统地研究了应收账款的管理模式与方法。从应收账款运动周期出发探索了应收账款事前、事中、事后的全过程管理模式,分别阐述了应收账款的事前授信管理、事中动态管理和事后追收管理的具体内容和步骤;并从客户档案管理、信用评估、账龄分析和坏账准备金制度等方面深入探讨了应收账款管理的具体方法措施。总的来看,目前我国企业应收账款管理模式尚在探索和建立之中,有关政策法规尚未出台,广大金融机构、企业和个人坏账风险意识仍比较淡漠,相关的管理知识和技术尚比较缺乏。现在,绝大多数企业仍没有建立起完善的应收账款和坏账管理机制。随着我国加入世界贸易组织和经济全球化趋势的发展,我国的市场经济必将得到快速发展和进一步完善,我国企业也将掀起建立应收账款管理机制和强化坏账风险控制的热潮。更多还原

【Abstract】 Accounts available refer to the sold goods and service don’t receive enough funds compensation, then form such a kind of obligation right that we can continue asking for the funds. Because of the lack of credit and the uncomplement of our social credit system, the companies especially listed companies in our country are facing such a situation that a lot of accounts available can’t be received at present and form the risk of bad credit. At present, there is a little uncomplete study on account available ,and there isn’t enough attention to the effects of accounts available on economical development in our country at present. Most of the current documents mainly concentrate on the accounts available study from microeconomics, rarely from macroeconomics. Our country also lacks systematical accounts available management model and method.By systematical studying on the economical effects and micromanagement of accounts available , this paper attempted to collect the basic theory and technical means of economics、finance and accounting into company’s accounts available management, tried to realize the all-sides and all-processes management of accounts available. This paper firstly described the role and function of accounts available in micro-economy and macro-economy so as to draw the enterprise management authority and government’s attention, mainly studied the accounts available effects on companies’ function and the overdued accounts available and bad debts’ bad effects on macroeconomy manipulation, further analyze company’s accounts available opportunity cost measuring theory. This paper mainly advised and analyzed accounts available opportunity cost measuring method and proved the reasonability of existing accounts available, made a base for our study on accounts available management models and methods. Finall, the paper made a systematically study on accounts available management models and methods, explored accounts available pre-accounts、accounts and post- accounts’ all-processes management model based on the movement cycle of accounts available. Described the detailed contents and steps of accounts available’ s authorizing management before accounting, mobility management when accounting and pursuing management after accounting separately, study on the detailed methods and measurements on accounts available from customers’ files management. Credit evaluation, accounts’ age analysis and bad debts prepared funds system .On the whole, at present China’s enterprises account available management models are under research and establishment, the relative systems haven’t yet been formed, most of financial enterprises and individuals’ bad credit risk concept isn’t very heavy, we also lack relative management knowledge and techniques .Most of the enterprises haven’t establish perfect accounts available and bad debts management system. With china’s entering WTO and the development of economy globalization trend, our market economy should be developed and completed further., China’s enterprises will also surge trends to establish accounts available management systems and bad debts risk control.更多还原