在激烈的市场竞争环境中,作为信用和促销方式的赊销有助于提高企业的竞争力,

现在已被越来越多的企业采信并应用。但事物总有其两面性,赊销一方面有利于促进销

售增长,有利于提高企业竞争力;但另一方面,企业也会因赊销而形成的应收账款导致

出现这样那样的问题,有时甚至因此而致使企业资金链断裂而破产。因此,做好对应收

账款的管理对企业的生存和发展有着十分重要的意义。

本文以B公司为研宄对象,运用理论与案例研宄相结合的方法,分析了B公司应收

账款的现状,以及在管理中存在的问题,并对问题产生的原因进行了分析。随后,本文

对于B公司应收账款管理的提出了改进措施,期望帮助B公司解决应收账款管理中存在

的问题,控制经营风险,进一步加强竞争优势,不断走向成功。本文的研究对于B公司

有着非常重要的现实意义,对于其他类似的公司也有十分有益的借鉴意义。

关键词:应收账款管理;信用风险;信用评估;信用管理

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华东理工大学硕士学位论文

Receivable Management Study on B Company

Abstract

In the competitive market, as credit and promotional method, credit sales is helpful to

improve the company competitive power. It is now accepted and applied by increasing

companies. But everything has 2 sides. On one hand, credit sales can promote sales and

contribute to improve company competitive power. On the other hand, the accounts receivable

problems caused by credit sales may also bring all kinds of troubles to company. Sometimes,it

even may break company's capital chain and lead to bankrupt. Therefore, it is very important

to make a good management on company's accounts receivable.

This paper take B Company as study object. With the method combining theory and case

study, this paper analyzed B Company's current situation of Accounts receivable, existing

problems on management, and the causes of the problems. And then, the paper offered some

improvement measures to B Company on its accounts receivable. Hope with above measures,

B Company can solve the present problems on accounts receivable, control the operation risk,

strength its competitive advantage and walk towards success. This study has not only very

crucial practical significance to B Company, but also has reference significance to other

companies which has similar problems.

Keywords: Accounts receivable management; Credit risk; Credit rating; Credit Management