上市公司应收账款政策管理现状、问题探讨--以光明乳业股份有限公司为例.doc

上市公司应收账款政策管理现状、问题探讨 ---以光明乳业股份有限公司光明乳业股份有限公司Abstracts：At present, our country enterprise accounts receivable amount rising gradually, the enterprise liquidity shortage and a large number of creditors rights cannot be realized the contradiction between the abnormal outstanding. The accounts receivable increasing make many enterprises operating cash strapped, accounts receivable take fund increase the opportunity cost of the enterprise, and accounts receivable is difficult to recover and that the companys bad debt increases, thus increasing the cost of enterprise, the many enterprise virtual surplus real kui, influence of the profits of the business. With the increasing of enterprise competition, accounts receivable to the survival of enterprises is very important. Enterprise in the competition to not be eliminated, keep competition ability, must strengthen the accounts receivable management, improve capital utilization rate, reduce the operating risk of an enterprise. This paper is based on interface bright dairy industry co., LTD as an example through the analysis of the present part of the enterprise accounts receivable problem source, this paper puts forward reasonable Suggestions and measures to effectively strengthen enterprise of the management of accounts receivable, thereby reducing the risk of the enterprise. Key words: credit management and collection procedures, risk management, control strategy 1 引言： 1.1研究背景 金融危机全面爆发，导致世界经济整体下滑，其影响至今仍在延续。由于各主要经济体出现经济衰退，导致贸易保护主义再度抬头。新一轮贸易保护主义依然大行其道，受其影响，国际贸易全面下挫，贸易摩擦更加频繁，全球性的贸易壁垒已经形成 。许多大型企业，例如光明乳业，对于我国国民经济和就业意义重大，也我国产品出口的主力军。金融危机背景下国际贸易遭遇寒冬，大型企业首当其冲。我们必须对应收账款进行管理和控制，包括总额的控制和风险的控制等，将应收账款的优势发挥更大作用，减少应收账款的不足，促进企业的快速发展。一个完整的销售最终是要将资金安全收回，如果不能安全收回销售资金，企业不仅不能创造新的收益，还会受到损失，最终可能会使企业无法持续经营，所以没有收回资金的销售不是真正意义上的销售。现在很多企业对应收账款的管理意识淡薄，在应收账款出现风险时不知道如何追索，最后导致应收账款成为坏账，这给企业造成了损失，所以对应收账款进行加强管理和有效进行控制是有必要的，只有完善管理和有效控制，才能使应收账款减少风险，减少坏账损失，使企业的利益得到提升，企业才能用收回的资金创造更多价值。现在，光明乳业股份有限公司正在不断总结应收账款管理的经验，逐步提升和完善应收账款的管理，公司在不断完善规章