应收账款管理

”概念的火热蔓延，

“商业信用”这

颗企业发展 的“潜规则”继续延续原有的重要地位。全国企业征信系统的建立、

失信法人与自然人的 公示、

“老赖”的人肉搜索，等等举措，都显示出国家对于

打造 信用体系的决心。

伴随对信用概念的关注不断加强，

信用缺口不 断完善，

一

定意义上增强了企业对于供应链的信心，

扩大的趋势。

本文通过实地调研法、

文献法、

以 及数据分析法对兰州良志实业集团的应收

账款存在问题及对策的浅析，

< br>论述了六个部分的内容，

首先论述了研究背景意义

以及用 文献法综述了目前应收账款的国内国外研究现状，

然后对应收账款基本理

论知识概述，

第三章用实地调研法着重分析良志集团应收账款现状，

款周转率、

周转天数、

坏账提取和账龄分析等指标数据，

接着根据良志集团公司

现状发现其公司应收账款存在的问题，

最后提出了解决良志集团问题的对策，

总

结全文。

关键词

：应收账款；对策；现状

I

江西科技学院本科生毕业论文（设计）

Abstract

Couple With 4.0

credit

of

the

enterprise

development

rules

to

carry

on

the

important

role

of

the

original.

The

establishment

of

the

national

enterprise

credit

reporting

system,

dishonest

publication

of

the

legal

person

and

natural

person,

system are determined. With the focus on strengthening of the concept of credit, credit

gap

constantly

improve,

a

certain

sense,

enhance

the

confidence

of

enterprises

in

supply chain, financing as a common sales model presents the trend of widening cycle.

In this article, through field research method, literature method, and data analysis to

the

lanzhou

LiangZhi

industrial

group

in

the

analyses

of

the

problems

and

countermeasures of account receivable, this paper discusses the six chapters, the first

chapter discusses the research background and with the method of literature review of

the current accounts receivable research status at home and abroad, the second chapter

is

a

basic

theory

knowledge,

accounts

receivable

in

the

third

chapter

emphatically

analyzed by field research method LiangZhi group accounts receivable status quo, as

well as the accounts receivable turnover, turnover days, extraction and aging analysis

index data, such as bad debts

in

the fourth

chapter according to

the situation found

problems, the fifth chapter puts forward the countermeasures to solve the problem, the

last is the sixth chapter summarizes the ful

Key Words:

accounts receivable; Countermeasure;present situation

II

江西科技学院本科生毕业论文（设计）

目

录

第

1

章

引言

............................................

1

1.1

选题背景及意义

........................................... ...

1

1.1.1

选题背景< /p>

........................................ ......

1

1.1.2

研究 意义

..................................... .........

1

1.2

应 收账款的国内外研究

.............................. ..........

1

1.2.1

国内研究现状

............................... ...........

1

1.2.2

< br>国外研究现状

.............................. ............

2

第

2

章

应收账款的相关理论

.

..............................

3

2.1

应收账款的概念

...... ........................................

3

2.2

应收账款管理的基本方法

......................................

3

2.3

应收账款形成的原因

......................................... .

4

第

3

章

良志集团应收账款的现状

...........................

5

3.1

良志集团企业介绍

.......................................... ..

5

3.2

应收账款管理组织 结构

..................................... ...

5

3.3

良志集团应收账 款的现状及指标分析

............................

6

3.3.1

良志集团的应收账款的现状

......................... .....

6

3.3.2

应收账 款周转率和周转天数分析

..........................

7

3.3.3

应收账款账龄分析

......................................

7

3.3.4

应收账款的坏账提取 分析

................................

8

第

4

章

良志集团应收账款存在的问题

........................

9

4.1

应收账款周转天数过大

... .....................................

9

4.2

应收账款账龄不合理