在当前越来越激烈的市场竞争下，企业想要脱颖而出，就要用到各种营销策略去抢 占先机，提高市场占有率。给客户提供商业信用就是最常见、应用最广的手段之一，尤 其对于一些缺乏核心竞争力的企业而言，赊销甚至是其唯一的扩大销售、增加收入的来 源，因此，赊销对企业的促进作用显而易见。然而，很多企业虽然依靠赊销提高了账面 利润，但是对于随着赊销而来的应收账款的管理却是一个很大的短板，再加上受到市场 环境、社会意识、及政府政策的等各种不利因素的影响，企业的应收账款规模不断扩大， 账期在不断延长，各种伴生风险也在急剧增长。最严重的后果是由于营运资金被严重占 用，造成资金链断裂，企业无力持续经营甚至倒闭。因此有必要对企业的应收账款管理 进行研究，分析其现状背后的深层次原因，提出举措建立一个全方位的应收账款相关的 经营风险防控体系，实现企业赊销效益最大化。 本文以石化行业中的 FZ 公司为研究对象，该公司长期以来应收账款存量大，增长 快，甚至发生了高额坏账损失，应收账款管理质量亟待提高。针对此种情况，本文根据 应收账款管理与控制相关理论依据，借鉴国内外研究者和企业的成功管理经验和方法， 深入剖析其应收账款管理方面的现状、存在的问题以及形成的原因，提出企业应结合自 身条件，从内外部两方面的经营手段、思想意识、管理政策、组织架构、执行与考核流 程上树立正确的经营管理意识，提升应收账款相关的风险防范和管控能力，特别是电子 商务销售模式、区块链验证方法与 PDCA 项目循环管理方法对 FZ 公司来说都是业务与 管理的改革与创新。目的是不仅希望 FZ 公司能形成一套符合企业自身的切实有效的应 收账款管理思路和方法，堵住应收账款管理风险，提高企业营运资金效率，真正实现收 入与现金流相统一，实现可持续发展，同时也希望给企业同行带来一定的借鉴作用。 全文主要从五个方面进行展开。第一方面进行应收账款概述，简单介绍研究背景、 研究意义、国内外研究现状、应收账款相关的管理理论以及研究方法和框架等；第二方 面介绍 FZ 公司的情况，包含行业总体情况、公司背景与应收账款与管理现状；第三方 面以 FZ 公司应收账款与管理现状为对象，具体分析应收账款与管理现状的影响、现有 问题、内外部成因等各方面情况；第四个方面根据前面分析的问题和原因得出相应结论 和改善的实施办法；最后对全文进行总结，并指出不足之处。 关键词，应收账款管理；信用管理；赊销信用风险II Abstract In the current increasingly fierce market competition, companies want to win the competition, they must use a variety of marketing strategies to seize the opportunities and increase market share. Providing customers with commercial credit for sales is one of the most common and widely used methods. Especially for some companies that lacking core competitiveness, credit sale is even the only source of expanding sales and increasing revenue. Therefore, the promotion effect of credit sale on enterprises is obvious. However, many companies’ management of internal accounts receivable is a big shortcoming. Coupled with various adverse factors such as market environment, social awareness, and government policies, the company's accounts receivables have greatly expanded in size. Overdue payments are rising, and the accompanying risks have increased dramatically. As a result, working capital is seriously occupied, capital chain is broken, and enterprises are unable to continue operation or even go bankrupt. Therefore, it is necessary to study the enterprise's accounts receivable management, analyze the deep-seated reasons, and propose measures to establish a comprehensive business risk prevention and control system, so as to maximize the profits of corporate credit sales. This paper takes the FZ Company in the petrochemical industry as the research object. Its receivables are large in stock, growing fast, and even have high bad debt losses. The quality of accounts receivable management needs to be improved urgently. In view of this situation, this paper draws the successful management experience and methods of domestic and foreign researchers and enterprises, and deeply analyzes the causes of the existing problems of its accounts receivable management, and puts forward FZ Company should establish correct management awareness, execution and assessment process to enhancing the risk prevention and control capabilities related to accounts receivable, especially the e-commerce sales model, block chain validation method and PDCA project cycle management are business and management reforms and innovations for FZ Company. The purpose is not only to hope that FZ Company can form a set of effective accounts receivable management ideas and methods in line with itself, to block the management risk of accounts receivable, to improve the efficiency of operating funds, to truly achieve the unity of income and cash flow, to achieve sustainable development, but also to bring some reference to the enterprise peers. The full text is mainly carried out from five aspects. Firstly, it gives an overview of accounts receivable, including research background, research significance, research status atIII home and abroad, relevant management theory of accounts receivable, research methods and framework, etc. Secondly, it introduces the situation of FZ Company, including the general situation of the industry, company background and current situation of accounts receivable and management; and thirdly, it analyzing the impact of accounts receivable and management status, internal and external causes, etc. The fourth aspect draws the corresponding conclusions and improvements based on the problems and reasons analyzed above, and finally summarizes the full text and points out the shortcomings. Key words: accounts receivable management; credit management; credit riskIV 目 录 摘要 .....I Abstract... II 第一章 绪论.....1 1.1 研究背景与意义 .......1 1.1.1 研究背景 ...1 1.1.2 研究意义 ...2 1.2 国内外研究现状 .......3 1.2.1 国外研究现状 ....3 1.2.2 国内研究现状 ....4 1.2.3 文献综述评述 .....6 1.3 应收账款管理理论 ...6 1.3.1 风险管理理论 ....6 1.3.2 内部控制理论 ....7 1.3.3 应收账款冰山理论......7 1.4 研究思路与内容框架8 1.4.1 研究思路 ...8 1.4.2 内容框架 ...8 1.5 研究方法.9 第二章 FZ 公司及其应收账款现状 ..11 2.1 行业情况概述 11 2.2 FZ 公司背景与业务概述 ..11 2.2.1 FZ 公司背景概述 .......11 2.2.2 FZ 公司业务概述 .......12 2.3 FZ 公司应收账款及管理现状 ...13 2.3.1 应收账款现状 ..13 2.3.2 应收账款管理现状....16 2.4 本章小结........19 第三章 FZ 公司应收账款与管理分析........20 3.1 FZ 公司应收账款现状造成的影响分析......20V 3.1.1 应收账款直接成本增加 .....20 3.1.2 应收账款间接成本增加 .....21 3.1.3 企业经营风险增大....22 3.2 FZ 公司应收账款管理存在的问题 .23 3.2.1 架构配置不足致应收账款管理松懈....23 3.2.2 制度不健全导致应收账款管理不完善24 3.2.3 流程执行不力带来回收风险 ......25 3.3 应收账款与管理问题成因分析 28 3.3.1 外部因素 .28 3.2.2 内部因素 .30 3.4 本章小结........33 第四章 FZ 公司应收账款管理改进建议....35 4.1 对外措施........35 4.1.1 拓展经营渠道提高市场竞争力 ..35 4.1.2 调整结算方式防范客户经营风险........36 4.1.3 管理方法创新验证客户信用与交易....37 4.1.4 提升核心竞争力应对质量争端 ..38 4.1.5 借助外力降低风险....38 4.2 对内措施........41 4.2.1 提高风险管理意识....41 4.2.2 优化应收账款信用政策 .....42 4.2.3 严格操作规程和改进内部控制 ..45 4.2.4 建立应收账款管理动态循环机制........49 4.3 本章小结........50 结 论 ...51