广州工商学院学位论文写作声明和使用授权说明学位论文写作声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品或成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本声明的法律结果由本人承担。日期：2020年6月4日学位论文使用授权说明本人完全了解广州工商学院关于收集、保存、使用学位论文的规定，即：按照学校要求提交学位论文的印刷本和电子版本：学校有权保存学位论文的印刷本和电子版，并提供目录检索与阅览服务：学校可以采用影印、缩印、数字化或其它复制手段保存论文；在不以赢利为目的的前提下，学校可以将学位论文编入有关数据库，提供网上服务。（保密论文在解密后遵守此规定）论文作者签名：日期：2020年6月4日应收账款管理研究摘要在这竞争日益激烈的社会中，现销和赊销为企业销售产品较为经常采用的方法，企业为了能够拥有一定的市场占有率，增大经营领域，提高收益以及减少存货，赊销成为一种普遍的做法。由于赊销买卖的行为越来越常见，必然导致企业持有应收账款的份额比较大。方今，国内众多企业信用程度存在问题，应收账款管理回收较为困难，致使企业遭遇流动资金成一个闭合状态，此时需要对应收账款科学合理的管理，降低损失保持稳定的发展，不仅对其收账等过程，应收账款管理的时间包括对客户资信调查和事前分析、事中对客户档案的及时更新以及事后信用期满的收回状况。因此，对于应收账款企业应当进行有效的管理和控制。理论分析加案例分析为本文的研究重点，第一方面为对应收账款管理的背景和意义进行介绍，还针对国内外研究现状分析，并创新点和研究基本框架进行讲述。第二方面内容为应收账款相关的理论概念、特点和发生原因等进行描述，第三方面内容为应收账款的前中后事件进行管理和控制。第四为企业应收账款过往存有的误区。第五方面内容为个案分析部分，以TCL集团作为本个案研究分析，得出结论提出相关建议。最后对本论文做出了全面的总结。关键词：应收账款管理：风险控制：信用管理；控制措施：Research on Accounts Receivable ManagementAbstractIn this increasingly competitive society,cash sales and credit sales are more commonly usedmethods for companies to sell products.In order to have a certain market share,increase businessareas,increase revenue and reduce inventory,credit sales have become a common practice.Asthe behavior of buying and selling on credit is becoming more and more common,it inevitablyleads to a relatively large share of accounts receivable held by enterprises.Nowadays,there are problems with the creditworthiness of many domestic enterprises,andthe management and recovery of accounts receivable are more difficult,which causes theenterprise to encounter liquidity into a closed state.At this time,it is necessary to scientificallyand rationally manage the accounts receivable,reduce losses and maintain stable development.For the process of collecting accounts,the time of accounts receivable management includescustomer credit investigation and prior analysis,timely update of customer files during the event,and the recovery status of the expiration of the credit period after the event.Therefore,effectivemanagement and control of accounts receivable enterprises should be carried out.Theoretical analysis plus case analysis is the research focus of this article.The first aspect isto introduce the background and significance of the management of receivables.It also analyzesthe current research status at home and abroad,and introduces innovations and basic researchframework.The second aspect is to describe the theoretical concepts,characteristics and causesof accounts receivable,and the third aspect is to manage and control the front,middle and backevents of the accounts receivable.The fourth is the past misunderstandings of the company'saccounts receivable.The fifth aspect is the case analysis part,taking TCL Group as the casestudy analysis,drawing conclusions and putting forward relevant suggestions.Finally,acomprehensive summary of this paper is made.Key words:Accounts receivable management;Risk Management;Credit management;Control measures