维他奶集团应收账款管理问题研究- 毕设论文.doc

维他奶集团应收账款管理问题研究 专业：会计学 学生：XXX 指导老师：XXX 摘 要 随着当今现代市场经济的不断发展，企业之间的市场竞争越演越烈，许多企业为了获得更多的市场份额往往通过增加企业赊销量来实现，由于赊销量的扩大使得企业的应收账款不断扩大，在企业流动资产中占据的比重越加重要，然而盲目的增加应收账款而不采取科学严谨的措施去加以控制，容易导致企业的现金流得不到充分利用甚至陷入财务危机，因此对应收账款的管理变得刻不容缓。以维他奶集团2008-2011年财务报表为对象，对我国上市公司的应收账款管理进行研究，对其应收账款现状进行分析，进而明确当前维他奶公司的应收账款管理效果。从质量管理和风险管理角度，寻找制约维他奶集团应收账款管理效果的主要因素，进而采取合理手段对其进行控制，以期能更好的进行企业应收账款管理，为企业带来更大利益。 关键词：维他奶集团 应收账款 质量管理 风险管理 Study on the Account Receivable of Vitasoy Group Major: Financial Management Student: XXX Supervisor: XXX Abstract With the develop of the market economy, the competition among the enterprises have become more and more strong, more enterprises used credit to increasing the market share and that made the account receivable more and more, and the proportion of the account in the liquid asset become bigger, however, increase the account receivable and not blindly the control measure will make the risk of the account asset bigger, and this is an important problem of the financial statement. This study analysis the financial statement make the Vitasoy Group as the object, and use the data among 2008-2011 years to research the account receivable management. Then analysis the concept and the necessity, combined with the group to analysis the account receivable. Analysis the present situation with the view of management of the quality and the risk of the account receivable, and analysis the mean and affection within Vitasoy Group Then analysis the bottleneck factors and made countermeasures to promote the management of the account receivable to bring greater profit to the enterprise. Key words： Vitasoy Group eceivables Quality Management Risk Management 目 录 摘 要 1 1导论 1 1.1研究背景及目的 1 1.1.1国内外研究背景以及现状 1 1.2应收账款管理理论介绍 2 1.2.1应收账款的概念 3 1.2.2上市公司加强应收账款管理的必要性 3 1.3研究思路及方法 4 2.维他奶集团应收账款管理现状的分析评价 4 2.1维他奶集团应收账款的管理现状 4 2.1.1应收账款质量 5 2.1.2应收账款账期结构 6 2.2