1 分类号，F272.3 学校代码，10697 密 级，公开 学 号，201608096 硕士专业学位论文 Dissertation for the Professional Degree of Master M 公司应收账款管理体系研究 学科名称，工商管理 专业学位类别，高级工商管理硕士 作者，杨建博 指导老师:任保平 教授 西北大学学位评定委员会 二○一九年西北大学学位论文知识产权声明书 本人完全了解西北大学关于收集、保存、使用学位论文的规定。学校 有权保留并向国家有关部门或机构送交论文的复印件和电子版。本人允许 论文被查阅和借阅。本人授权西北大学可以将本学位论文的全部或部分内 容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存 和汇编本学位论文。同时授权中国科学技术信息研究所等机构将本学位论 文收录到《中国学位论文全文数据库》或其它相关数据库。 保密论文待解密后适用本声明。 学位论文作者签名， 指导教师签名， 2019 年 5 月 20 日 2019 年 5 月 20 日 --------------------------------------------------------- 西北大学学位论文独创性声明 本人声明，所呈交的学位论文是本人在导师指导下进行的研究工作及 取得的研究成果。据我所知，除了文中特别加以标注和致谢的地方外，本 论文不包含其他人已经发表或撰写过的研究成果，也不包含为获得西北大 学或其它教育机构的学位或证书而使用过的材料。与我一同工作的同志对 本研究所做的任何贡献均已在论文中作了明确的说明并表示谢意。 学位论文作者签名， 2019 年 5 月 20 日摘要 I 摘要 企业的应收账款是企业流动资产的一部分，一个企业应收账款的管理水平直接关系 到了企业的流动资金健康，也会进一步对企业的经营活动产生正面或负面的影响。在国 内，企业面对的环境更为复杂，应收账款的管理不仅关系到企业的财务问题，更是关系 到企业的销售，并影响到整个企业的正常运作和发展。同时，应收账款的管理还关系到 了企业上游供应链的利益和下游客户的合作关系，也关系到股东的现实利益问题。因此， 企业的应收账款管理应该是一个完整的、有机的、系统的体系，企业的管理者应该从战 略高度思考其应收账款相关的管理。 本文对应收账款的概念和特点进行再梳理，阐述了加强应收账款管理的必要性及应 收账款对企业各个方面带来的影响。以作者所任职的 M 公司的应收账款管理情况进行 实例分析和研究，描述了该企业应收账款管理现状，对其实际应收账款数据进行简析， 结合在企业实际工作的具体情况，分析 M 公司应收账款管理存在的问题，剖析产生问 题的原因。借鉴市场细分理论和风险管理理论思想，加强对应收账款的认识，提出公司 应该将应收账款管理的管控工作重点前移到应收账款产生前，同时加强应收账款形成后 的管理，设计完成了公司完整的应收账款管理体系，制定保障该体系顺利实施的措施。 本文在进行应收账款管理体系设计时，站在公司管理者的角度并结合实际情况对应 收账款的概念、本质进行了认识和解读，结合近年来 M 公司以及众多中小企业的实际 经营状况，汲取作者在企业中的实际工作的经验，以尽量使应收账款的问题在发生的初 期解决和其对企业的影响尽可能小为出发点，设计能有效解决问题的、贴合实际的、容 易操作的应收账款管理体系，总结、提高、改善公司的应收账款管理工作，同时为面临 同样问题的中小企业以借鉴和启示。 关键词，应收账款，现状及成因分析，管理体系，实施措施西北大学硕士学位论文 II Abstract Accounts receivable belongs to a part of enterprise assets. The management of accounts receivable is related to the use of enterprise liquidity, which has a positive or negative impact on business activities. The domestic enterprises are facing a more complex environment, the management of accounts receivable is not only related to the financial problems of enterprises, but also related to the sales of enterprises, thereby affecting the operation and development of the entire enterprise. At the same time, the management of accounts receivable is also related to the interests of the upstream supply chain and the cooperative relationship between the downstream customers, as well as the actual interests of shareholders. Therefore, the management of accounts receivable should be a complete, organic and systematic system, and the managers of enterprises should consider the management of accounts receivable from a strategic point of view. Expounds the necessity of strengthening the management of accounts receivable and its impact on enterprises. Taking the account receivable management of M company as an example, this paper describes the current situation of account receivable management, analyzes the relevant data, and analyzes the problems existing in the account receivable management of M company, and analyzes the deep-seated reasons behind the problems. Drawing on the theory of market segmentation and the theory of risk management, and strengthening the understanding of the accounts receivable, it is proposed that the company should shift the management and control work of accounts receivable management to the accounts receivable before the formation of accounts receivable, and strengthen the formation of accounts receivable. Management, design and complete the company's complete accounts receivable management system, and formulate measures to ensure the smooth implementation of the system. In the design of accounts receivable management system in this paper, the concept and essence of accounts receivable are understood and interpreted from the point of view of company managers and the actual situation. Combining with the actual operating conditions of M company and many small and medium-sized enterprises in recent years, the author draws experience from the actual work in the enterprise so as to make accounts receivable as much as possible. The problem of accounts receivable should be solved at the initial stage andAbstract III its influence on enterprises should be as small as possible. The system of accounts receivable management should be designed which can effectively solve the problem, is practical and easy to operate, summarizes, improves and improves the management of accounts receivable in the company. At the same time, it can be used for reference and Enlightenment for small and medium-sized enterprises facing the same problem. Key words，Accounts receivables, status and problems, system design, safeguards西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 导论...................................................................................................................... 1 1.1 选题的背景和意义 ................................................................................................. 1 1.1.1 选题的背景...................................................................................................... 1 1.1.2 研究意义........................................................................................................... 2 1.2 研究的基本思路与方法.......................................................................................... 3 1.2.1 基本思路........................................................................................................... 3 1.2.2 研究方法........................................................................................................... 3 1.3 研究的主要内容及框架结构 ................................................................................. 4 1.3.1 研究内容........................................................................................................... 4 1.3.2 框架结构........................................................................................................... 4 1.4 本文的贡献.............................................................................................................. 5 第二章 相关理论综述.................................................................................................... 7 2.1 与应收账款相关的基础财务概念.......................................................................... 7 2.2 应收账款和应收账款管理的概念.......................................................................... 7 2.3 应收账款的特点...................................................................................................... 7 2.3.1 企业实际承担的风险