近几年，在行业地域性竞争不断加剧、原材料价格大幅上涨的背景下，商品混凝土行业 已完全呈现出买方市场特征，各地市场竞争日趋激烈。商品混 凝土（简称商砼）生产企业为 保证自身生存和发展，占据有利市场地位，较大规模使用信用销售，采用宽松的信用政策， 又因多数企业对应收账款管理不重视、缺乏管理经验， 导致出现应收账款规模大、账期长、 坏账风险高等问题，企业缺乏流动资金，限制了企业的正常生产经营并给企业带来诸多风险。 故此，改进应收账款管理成为商品混凝土生产 企业亟待解决的重要课题。 本文以民营商品混凝土生产企业鼎城商砼公司作为研究对象，该公司在应收账款管理中 已凸显出诸多问题，长此以往，将会影响企业的健康永续发展 。本文在研读国内外学者文献 资料的基础之上，首先阐述了研究背景及研究意义，回顾梳理了国内外相关研究文献，并介 绍了研究内容及方法；其次对企业应收账款管理的相关 理论基础进行概述；再次，结合鼎城 公司的行业背景及经营现状，在对其应收账管理现状进行描述的基础之上，分析其存在的问 题，进而剖析问题成因及风险；最后，制定了鼎 城公司应收账款管理改进的整体框架及具体 改进措施。 本文依据“3+1”科学信用管理模式并结合鼎城公司的实际情况，制定了改进鼎城公司 应收账款管理的整体框架，并从应 收账款的前期管理、中期管理、后期管理三个阶段有针对 性地提出了具体改进措施，希望本文的研究能够帮助鼎城公司在销售量不断增长的同时，摆 脱应收账款管理问题给企业 发展带来的风险与阻碍，促进鼎城公司走上一条应收账款规模适 当，现金流量充裕，经营风险较低，盈余质量较高的良性发展之路。 关键词：应收账款管理；鼎城公司；改进措 施 Ⅱ Abstract In recent years, under the background of increasing regional competition and the sharp rise of raw material prices, the commercial concrete industry has fully presented the characteristics of buyer's market, with increasingly fierce market competition in various regions. The commercial concrete production(hereinafter referred to as contractor) enterprises, in order to ensure their own survival and development and occupy a favorable market position, use credit sales on a large scale and adopt loose credit policies. However, most enterprises do not pay attention to the management of accounts receivable and lack management experience, which leads to many problems such as large scale of accounts receivable, long accounting period, high risk of bad debts, and lack of working capital, which limits the normal production and operation of enterprises and brings many risks to enterprises. Therefore, improving the management of accounts receivable has become an important issue to be solved in the commercial concrete production enterprises. This paper takes Dingcheng commercial concrete company, a private commercial concrete manufacturer, as the research object. The company has highlighted many problems in accounts receivable management. In the long run, it will affect the healthy and sustainable development of the enterprise. Based on the study of domestic and foreign scholars' literature, this paper first expounds the research background and significance of this paper, reviews and combs the relevant research literature at home and abroad, and introduces the research content and methods; Then briefly summarizes the theoretical basis of enterprise accounts receivable management; Moreover, combined with the industry background and company management status of Dingcheng company, a comprehensive analysis of the case company's accounts receivable management is made, and the problems existing in the case company's accounts receivable management are pointed out, as well as the causes and risks of the case company's accounts receivable management problems are analyzed; On the basis of the above, the last part of this paper formulates the overall framework and specific measures for the improvement of the Dingcheng company's accounts receivable management. Based on the “3+1” scientific credit management mode and combined with the actual situation of Dingcheng company, this paper establishes the overall framework of the receivables management of Dingcheng company, and puts forward specific improvement measures from the three stages of earlier stage management, medium- term management and later stage management of receivables. It is hoped that the research of this paper can help Dingcheng company get rid of the risks and obstacles brought by the receivables management problems to the development of the enterprise while the sales volume keeps growing, and promote Dingcheng company embarks on a road of sound development with proper scale of accounts receivable, abundant cash flow, low III operational risk and high quality of earnings. Key words: Accounts receivable management, Dingcheng company, Improvement measures IV 目 录 摘要 .............................................................................................................................................. I ABSTRACT ..................................................................................................................................... II 第一章 绪 论 ................................................................................................................................... 1 1.1研究背景 ............................................................................................................................. 1 1.2研究目的及意义 ................................................................................................................. 1 1.2.1研究目的 .................................................................................................................. 1 1.2.2研究意义 .................................................................................................................. 2 1.3文献综述 ............................................................................................................................. 2 1.3.1国外研究现状 .......................................................................................................... 2 1.3.2国内研究现状 .......................................................................................................... 4 1.3.3文献述评 .................................................................................................................. 6 1.4研究思路及方法 ................................................................................................................. 6 1.4.1研究思路与内容 ...................................................................................................... 6 1.4.2研究方法 .................................................................................................................. 7 1.4.3技术路线 .................................................................................................................. 8 第二章 应收账款管理相关理论概述 ............................................................................................. 9 2.1企业信用销售概述 ............................................................................................................. 9 2.1.1企业信用销售的概念及成本 .................................................................................. 9 2.1.2企业信用政策 ........................................................................................................ 10 2.1.3企业信用管理模式 ................................................................................................ 13 2.2应收账款管理概述 ........................................................................................................... 13 2.2.1应收账款的概念及形成 ........................................................................................ 13 2.2.2应收账款管理目标及内容 .................................................................................... 14 2.2.3应收账款管理质量评价分析 ................................................................................ 15 2.3企业应收账款风险转移概述 ........................................................................................... 16 第三章 鼎