制造業(yè)企業(yè)應收賬款管理研究—以紡織業(yè)為例

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摘要 在經(jīng)濟全球化大趨勢下，中國的紡織企業(yè)也不可避免地融入到世界紡織經(jīng)濟發(fā)展的大潮中。紡織行業(yè)是我國國民經(jīng)濟的傳統(tǒng)支柱產(chǎn)業(yè)和重要民生產(chǎn)業(yè)，其發(fā)展好壞直接影響到我國國民經(jīng)濟的發(fā)展。面對激烈的市場競爭，企業(yè)為了獲取競爭優(yōu)勢，除了依靠產(chǎn)品、價格、廣告等手段之外，基本上都采用了以信用為基礎的賒銷這一營銷手段。賒銷的發(fā)展，在一定程度上擴大了企業(yè)的市場銷售份額，也提高了企業(yè)的競爭力，但另一方面也形成了大量的應收賬款。
本文透過分析國內(nèi)外研究現(xiàn)狀，從比較學習國內(nèi)外應收賬款管理理論著手，對應收賬款管理理論和最新動態(tài)做了系統(tǒng)性的研究。首先是應收賬款管理的相關概述，主要介紹相關概念及管理方法；接著是闡述紡織業(yè)企業(yè)應收賬款現(xiàn)狀及存在問題，并進行系統(tǒng)性研究；然后就是對所披露問題的產(chǎn)生原因進行剖析，從紡織業(yè)企業(yè)內(nèi)部以及外部大環(huán)境兩個方面找出癥結所在。針對主要問題，對癥下藥。
本文認為，企業(yè)在積極運用賒銷這一營銷手段擴大市場份額的時候，必須運用多種措施來加強對應收賬款的管理，切實降低應收賬款的風險，以避免企業(yè)陷入擴大賒銷和難收貨款的兩難境地。

關鍵詞：紡織業(yè)，應收賬款，壞賬，信用管理


Research on Accounts Receivable Management of Manufacturing Enterprises—Based on Textiles Enterprises
Abstract: Under the trend of economic globalization, China's textile enterprises are inevitably into the tide of world textile economic development. Textile and garment industry is a traditional pillar industry of the national economy and an important livelihood industry, the development of it has a direct impact on the development of our national economy. In the fierce market competition， enterprises in order to obtain a competitive advantage, in addition to relying on product， price, advertising and other means， basically use credit to credit as the foundation of this marketing means.The development of credit,to a certain extent， to expand the company's market share, improves the competitiveness of enterprises， but on the other hand, the formation of a large number of accounts receivable.

In this paper， through the analysis of the research status at home and abroad, from the comparative study on domestic and foreign should begin to accounts receivable accounts receivable management theory, management theory and the latest developments made systematic research. The first is the overview of related accounts receivable management， mainly introduces the related concepts and management methods. Then,it is the textile industry enterprises accounts receivable present situation and the existing problems， and systematically research. After that is about the disclosure of the reasons, find out from the two aspects of internal and external environment of the textile industry enterprises crux and mainly to solve the problem， an antidote against the disease. The last is the conclusion, is a summary and further research direction of this paper.

This article think， enterprises in the active use of credit this marketing means to expand the market share, we must strengthen the management of accounts receivable using a variety of measures， to reduce the risk of accounts receivable, in order to avoid business dilemma to expand credit and difficult to collect the payment.
Keywords: Textiles Enterprises, Account Receivable, Bad loans, Credit Management

目 錄
引 言 1
第一章 應收賬款管理相關概述 2
1.1 應收賬款概述 2
1.1.1 應收賬款概述及其特點 2
1.1.2 應收賬款的功能 3
1.1.3 持有應收賬款的風險 4
1.2 應收賬款的管理方法 5
1.2.1 總額對比法 5
1.2.2 平均收賬期法 6
1.2.3 比率分析法 6
第二章 紡織業(yè)企業(yè)應收賬款現(xiàn)狀及存在的問題 7
2.1 紡織業(yè)企業(yè)應收賬款現(xiàn)狀分析 7
2.1.1 應收賬款占流動資產(chǎn)、總資產(chǎn)比重分析 7
2.1.2 應收賬款壞賬損失分析 8
2.1.3 應收賬款增長率與營業(yè)收入增長率分析 9
2.1.4 應收賬款周轉(zhuǎn)率分析 10
2.2 紡織業(yè)企業(yè)應收賬款管理存在的問題 10
2.2.1 應收賬款總量較大，增長較快 11
2.2.2 壞賬在應收賬款中占據(jù)比例較高 11
2.2.3 應收賬款的平均收賬期較長 11
2.2.4 應收賬款缺乏管理和有效的監(jiān)督 11
第三章 紡織業(yè)企業(yè)應收賬款管理存在問題的成因分析 12
3.1 企業(yè)內(nèi)部原因 12
3.1.1 企業(yè)缺乏風險意識，盲目賒銷 12
3.1.2 賬款催收制度不完善 12
3.1.3 企業(yè)內(nèi)部缺乏溝通與合作 13
3.2 外部環(huán)境原因 13
3.2.1 商業(yè)競爭的惡性化 13
3.2.2 信用機制不健全 13
3.2.3 法律基礎薄弱、法制觀念淡薄 14
第四章 紡織業(yè)企業(yè)應收賬款管理的改進對策與創(chuàng)新措施 14
4.1 應收賬款管理的改進對策 14
4.1.1 建立全面的信用風險防范制度 14
4.1.2 制定合理的收賬政策 14
4.1.3 完善責任追究制度 15
4.1.4 建立有效的預警機制 15
4.2 紡織業(yè)企業(yè)應收賬款管理的創(chuàng)新措施 16
4.2.1 以應收票據(jù)替代應收賬款 16
4.2.2 應收賬款信用保險融資 16
結束語 17
參考文獻 18
致謝 20