怡地环保公司是一家主要为政府机构、事业单位和有政府背景的企业提供
环保技术咨询、环境影响评价和环保工程施工等服务的国有企业。由于环保行
业性质的特殊性，企业通常采用先开具发票后分期收款的经营模式。即使企业
高度重视应收账款管理并且对应收账款实行传统的“催收清欠”事后管理，但
由于缺乏科学管理的方法，截至 2015 年底怡地环保公司应收账款占流动资产比
例已达到 32.6%。随着国企改革的不断深入和互联网信息技术在企业中的广泛
应用，为应收账款管理注入了新鲜血液，对怡地环保公司目前应收账款管理模
式的改进研究，特别是运用信息技术等先进手段加强应收账款管理，对提升怡
地环保公司的应收账款管理水平有着重要的意义
本人在怡地环保公司从事资金管理工作已有一段时间，对应收账款的形成
及其对企业的影响有一定了解和体会。为了企业未来的良性发展，结合本人三
年 MBA 理论知识学习，希望通过探讨改进应收账款管理的措施实现优化管理
的目的
在研究过程中，本人做了大量文献资料的搜集和整理，同时借鉴其它企业
在应收账款管理方面取得的先进经验。本文收集了公司近三年的财务数据进行
指标分析与行业经验比较，运用理论与实践相结合的方法研究并分析怡地环保
公司应收账款管理现状，对存在的不足及其成因进行探讨，结合公司的实际情
况以价值链理论为依据，为公司实现全程信用管理体系提出改进建议。通过本
课题的研究，为该企业提高经营效益提供了参考，同时对其他同类企业也具有
一定借鉴意义
关键词：应收账款管理；全程信用管理；价值链理论MBA 学位论文 作者：林嘉慧 怡地环保公司应收账款管理改进研究
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Abstract
In this market environment with fierce competition and unending changes, credit sales has
become a competitive tool for state-owned enterprises to fight for resources and market shares.
However, excessive credit transfer may lead to the large increase of the accounts receivable,
while the obsolete management system and the management for the accounts receivable in
state-owned enterprises lack of scientific recognition, so that a lot of accounts receivable are
overstocked. Meanwhile, the capital utilization efficiency is low, and it may increase the risk of
the loss of state assets. In view of this, in order to accelerate the withdrawal of funds, and to
reduce the operating and financial risks of enterprises, we should control and manage the
accounts receivable when make use of credit sales. Therefore, the managing level of accounts
receivable has become one of the major factors that influence the core competitiveness of
enterprises.
Yidi Environmental Protection Co., Ltd. is a state-owned enterprise that provides the
consultation of environmental technology, evaluation of environmental influence, and
construction of environmental protection projects for governmental originations, institutional
organizations, and the enterprises with governmental background. Due to the specialty of
environmental protection industry, enterprises usually adopt the business model that issues
invoices first and makes installment payment later. Even if enterprises pay highly attention to the
management of accounts receivable and make traditional post management for the collection,
but because it lacks of scientific management method, the accounts receivable of Yidi
Environmental Protection Co., Ltd. only occupy 32.6% of the circulating assets by the end of
2015. With the deepening of reform of state-owned enterprises and the widespread application of
internet information technology in enterprises, it has poured fresh blood to the management of
accounts receivable, and studied on improving the current management model of accounts
receivable in Yidi Environmental Protection Co., Ltd.. Particularly, it has strengthened the
management of accounts receivable by making use of advanced methods, such as information
technology, which features great significance for enhancing the management level of accounts
receivable in Yidi Environmental Protection Co., Ltd. .
Having been engaged in the fund management of Yidi Environmental Protection Co., Ltd.
for a period of time, the author has certain understanding and experience about the formation of
accounts receivable, as well as it influences on enterprises. In order to achieve favorableMBA 学位论文 作者：林嘉慧 怡地环保公司应收账款管理改进研究
III
development of the future enterprise, and by combining three years&39; learning of MBA theory, the
author hopes to optimize the management by discussing on the measures of improving the
management of accounts receivable.
During the research process, the author has collected and arranged a large number of
documents, and learned a lot advanced experience about the management of accounts receivable
from other enterprises. This paper analyzes the indicators and compares industrial experience by
collecting the financial data of the company in three recent years. It also studies and analyzes the
current status of accounts receivable management in Yidi Environmental Protection Company by
combining theory and practice, to discuss the existing shortcomings and causes. Through
analyzing the real conditions of the company and based on the value chain theory, this paper
proposes suggestions for the improvement of credit management system during the whole
process of the company. Meanwhile, by studying this project, it has offered references for this
enterprise to improve its business performance, and has formed certain referential significance to
other similar enterprises.
Key words: Management of accounts receivable; Credit management during
the whole process; Value chain theoryMBA 学位论文 作者：林嘉慧 怡地环保公司应收账款管理改进研究
目录
一、绪论....1
（一）研究背景与研究意义 ... 1
（二）研究的主要内容 ....... 2
（三）研究思路与研究方法 ... 3
二、企业应收账款管理的理论和实践 ...5
（一）应收账款管理的涵义 ... 5
（二）应收账款管理的理论基础 ........... 7
（三）应收账款管理的主要方法 .......... 12
（四）应收账款管理的经验借鉴 .......... 15
三、怡地环保公司应收账款的现状评价 .........18
（一）怡地环保公司简介 .... 18
（二）怡地环保公司应收账款构成及其影响19
（三）怡地环保公司应收账款管理现行方式23
（四）存在的问题及其成因分析 .......... 33
四、怡地环保公司应收账款管理改进的措施.42
（一）建立信用管理部门 .... 43
（二）建设客户信息平台 .... 46
（三）完善授信机制 ........ 48
（四）完善合同管理制度 .... 52
（五）建立应收款项回款奖励机制 ........ 53
五、预期效果与保障措施 .........56
（一）预期效果56
（二）保障措施57
六、结论..59
（一）结论 .... 59
（二）展望 .... 59
参考文献..61
致谢..........62MBA 学位论文 作者：林嘉慧 怡地环保公司应收账款管理改进研究一、绪论
（一）研究背景与研究意义
1、研究背景
在我国传统的国有企业管理经营中，国有企业不是自负盈亏的经济主体，
产权制度不明确清晰，企业管理层整体缺乏责任感，大部分国有企业的管理层
都只注重销售业绩的增长，信用销售作为一种扩大市场占有份额的手段而被多
数企业采用。在全面深化国有企业改革的浪潮下，现代企业制度在国有企业得
以逐步建立。现阶段信用问题虽然并不突出，但我国信用基础薄弱，国有企业
由于缺乏科学的管理方法和经验，应收账款管理现状仍然强差人意，其背后的
财务状况常常不容
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