I 摘要 我国煤炭产量位居世界首位，2020年统计数据显示，煤炭原煤产量超过38 亿吨，达到38.4亿吨。相比于巨大的煤炭生产量，煤炭需求量却严重 不足，产 能过剩问题突出。煤炭企业为了抢占市场份额，谋取利润，竞相为客户提供信用 政策，即采取赊销的方式结账。一方面，赊销政策是激烈市场竞争中增加销售收 入的必 要手段；另一方面，随着赊销政策使用频率的激增，应收账款占资产比重 与日俱增，把控风险对企业来说越来越重要。因此，如何在激烈的市场竞争中占 据有利地位是每个企业 的终极诉求，有效进行应收账款管理也就成为企业不断追 求的目标。通过对应收账款管理进行绩效评价，可以探究管理中的薄弱环节，提 高应收账款管理水平，推动企业有效运 转。 本文研究煤炭企业应收账款管理情况，总结学者研究成果，结合相关管理理 论，按照提出问题-分析问题-解决问题的研究思路，发现煤炭企业应收账款管理 存在：应收账款 占营业收入比重大、逾期时间长，管理观念陈旧，分工不明晰， 绩效考核办法不健全等问题。为全面对应收账款管理效果进行评价，首先，通过 大量文献研究并结合企业实际情 况，采用文献分析法提取应收账款管理绩效评价 指标，其次，运用因子分析法对指标进行分类，最后，进行实证分析，运用层次 分析法对评价指标进行筛选，运用DEA进行效率分 析，以冀中能源12年应收账 款管理效果为例，进行纵向分析；以同行业23家煤炭企业应收账款管理效果为 对象，进行横向比较分析。从纵向和横向两个维度探讨煤炭企业应收账 款管理现 状，针对发现的问题，提出注重员工学历及工作年限、加强对员工定期培训、构 建完善的赊销政策、对逾期客户及时进行催收等建议，以期提高应收账款管理水 平。同 时，希望通过本篇论文的写作能够为其他行业应收账款管理提供参考意义。 关键词：应收账款管理；绩效评价；DEA；AHP；煤炭企业 Abstract II Abstract Ourcountry'scoalproductionranksfirstintheworld.Statisticsin2020show thatcoalrawproductionexceeds3.8billiontons,reaching3.84billiontons. Comparedwiththehugecoalproduction,thecoaldemandisseriouslyinsufficient, andtheproblemofovercapacityisprominent.Inordertoseizemarketshareand makeprofits,coalcompaniesarecompetingtoprovidecustomerswithcreditpolicies, thatis,tosettleaccountsoncredit.Ontheonehand,thehonouradoptisamajor meanstoraisesalesincomeinthesharpbazaarcompetition;ontheotherhand,with therapidincreaseinthefrequencyofuseofthecreditsalespolicy,theproportionof accountsreceivableinassetsisincreasingdaybyday,andriskcontrolisbecoming moreandmoreimportant.Therefore,howtoholdabeneficialpositioninthesharp bazaarcompetitionisthefinalaspirationforeverybusiness,andvalidadministration ofaccountsreceivablehasturnintothegoalofbusinessadministration.Carryout performanceevaluationcrosstheadministrationofaccountsreceivable,seekthe vulnerablelinksinadministration,enhancetheadministrationofaccountsreceivable, andpushforwardthevalidoperationofthebusiness. Thispaperexplorestheadministrationofaccountsreceivableofcoalbusiness. Accordingtothesummaryoftheresearchfructify,linkwithconnectprinciples, applyingstandardizedanalysismeans,relyingontheresearchconclusionofposing problems- analyzingproblems-settlingproblems,itindicatesthattheadministrationof accountsreceivableofcoalbusinessisinprogress.Exist:Accountsreceivabledivines agrestproportionofoperatingrevenue,longoverduetime,backwardadministration ideas,unclearanalysisofdivisionoflabor,andincompleteperformanceappraisal means.Fortheseakofcomprehensivelyassesstheadministrationimpactofaccounts receivable,firstly,throughalargenumberofliteratureresearchunitedwiththeactual conditionofaccountsreceivableadministrationofcoalbusiness,theliterature analysismeanisusedtoextracttheperformanceevaluationindicatorsofaccounts receivableadministration,andsecondly,thefactoranalysismeanisusedtoassessthe showofaccountsreceivableadministration.Thenormsarecategorized,finally,an concreteanalysisisinprogress,theestimationindicatorsarescreenedapplyingthe analytichierarchycourse,andtheDEAisusedforefficiencyanalysis.TakingJizhong Abstract III Energy’s12-yearaccountsreceivableadministrationresultasanexample,a longitudinalanalysisisinprogress,takingthesamecategory23business managementeffectofaccountsreceivableofcoalbusinessisthetarget,and horizontalcomparativeanalysisiscarriedout.Talkoverstatusquoaffairsofcoal business'accountsreceivableadministrationfrombothverticalandhorizontal dimensions.Replythequestionsfound,raisesolutionssuchaspayattentionto employeeschoolingandworkingyears,strengtheningregulartrainingforemployees, buildingaperfectcreditpolicy,andopportunelycollectingoverdueclients.Enhance thebusinessofaccountsreceivable,andimprovetheeffectiveoperationofcorporate funds.Inaddition,Iwishthatthewritingofthispaperwillactionasaconsultfor othertradestoenhancethebusinessofaccountsreceivable. Keywords:accountsreceivablemanagement;performanceEvaluation;DEA;AHP; coalenterprise 目录 IV 目录 摘要· ···I Abstract··II 第1章绪论··············1 1.1选题背景及意义·················1 1.1.1研究背景·1 1.1.2选题意义·1 1.2国内 外研究概况·················3 1.2.1国外研究概况·············3 1.2.1.1资产管理研究·····3 1.2.1.2绩效评价研究·····4 1.2.2国内研究概况·············4 1.2.2.1资产管理研究·····4 1.2.2.2绩效评价研究·····7 1.2.2.3应收账款管理绩效评价研究·····8 1.2.3文 献评述·8 1.3研究思路与研究方法···········9 1.3.1研究思路·9 1.3.2研究方法·9 1.4研究内容和创新点·············10 1.4.1研究内容··· ··············10 1.4.2创新点··10 1.4.3技术路线·················11 第2章研究基础与理论研究··········12 2.1应收账款 研究基础·············12 2.1.1应收账款涵义···········12 2.1.2应收账款特点···········13 2.1.3应收账款成因········· ··13 2.1.4应收账款分类···········14 2.1.5应收账款对企业的影响·················14 目录 V 2.2应收账款管理研究基础·······15 2.2.1应收账款管理涵义·····15 2.2.2应收账款管理目标·····15 2.3绩效评价研究基础·············16 2.3.1绩效研究·············· ···16 2.3.1.1绩效的概念·······16 2.3.1.2绩效的特点·······17 2.3.2绩效评价·················18 2.3.2.1绩效评价概念···18 2.3.2.2绩效评价体系的构成要素······18 2.3.3绩效评价方法···········19 2.3.3.1传统法·············19 2.3.3.2多元统计分析方法··· ············19 2.3.3.3运筹学评价方法21 2.3.3.4其他评价方法···25 2.3.3.5方法应用··········25 2.4本章小结·······26 第3章煤炭企 业应收账款管理现状分析············27 3.1煤炭企业所处环境分析·······27 3.1.1煤炭行业特征分析·····27 3.1.2煤炭行业经营环境分析···· ·············28 3.2煤炭企业应收账款现状分析29 3.2.1煤炭行业应收账款整体分析···········29 3.2.2煤炭企业应收账款账龄分析······· ····30 3.2.3煤炭企业应收账款周转性分析········31 3.3煤炭企业应收账款管理存在的问题·········31 3.3.1评价方法单一···········31 3.3.2缺少行业间横向比较分析··············31 3.3.3评价指标不健全········32 3.4本章小结·······32 第4章评价指标体系构建及DEA模型确 定········33 4.1评价指标确定·33 4.1.1绩效评价指标选取原则·················33 4.1.2原始评价指标···········34 目录 VI 4.1.3最终指标确定···········34 4.2DEA模型的选取及决策单元界定············42 4.2.1DEA模型的选取········42 4.2.2决策单元DMU的选 择和界定········42 4.3本章小结·······44 第5章实证分析·······45 5.1AHP确定评价指标·············45 5.1.1构建层次结构模型·· ···45 5.1.2构建判断矩阵与权重计算··············45 5.1.3确定最终评价指标·····47 5.2纵向比较分析·48 5.2.1数据来源及处理········ 48 5.2.2结果分析·················48 5.2.3综合分析·················52 5.3横向应收账款绩效评价结果分析··········· ·52 5.3.1数据来源及处理········52 5.3.2结果分析·················52 5.4本章小结·······57 第6章完善煤炭企业应收账款管理的措施