四川大学锦城学院毕业论文电器行业应收账款管理分析-以苏宁电器为例电器行业应收账款管理分析-以苏宁电器为例专业：会计学学生：指导老师：摘要随着市场竞争越来越激烈，各大电器行业的企业为了挽留客户，在市场中达到更多的占比，普遍采取了不断放宽自己的信用政策来占领市场，同时也导致了企业的应收账款逐渐地增加，但如果企业的应收账款继续增多，将可能给电器行业造成严重的财务危机。再者，如果在约定时间内企业无法收回账款，将导致企业的运营资金短缺，无法维持企业的正常运营。所以，对于企业来说，加强应收账款管理是企业想在当今社会持续发展下去的重要条件。文选取苏宁电器有限公司作为电器行业的代表，通过分析苏宁电器应收账款的相关财务数据，同其他企业对比，进一步研究分析，发现其存在信用制度不完善，未建立信用管理部门，内部控制薄弱，没有有效的催款手段等问题。结合苏宁电器有限公司的实际情况，对其提出改善意见，建立独立的信用管理制度，规范建立健全完整的内部控制制度，使企业内部各组织更加规范，完善有效的催款手段。从而来加强企业的应收账款管理，减少应收账款坏账的可能性。关键词：电器行业应收账款管理分析四川大学锦城学院毕业论文电器行业应收账款管理分析-以苏宁电器为例Electrical industry accounts receivablemanagement analysis-Suning electrical appliancesas an exampleMajor:AccountingStudents:Ye Yuxin Supervisor:AndyAbstractAlong with the market competition is more and more fierce,each big electricalindustry enterprises in order to retain customers,to achieve more in the market share,widely adopted a loosening of credit policy to occupy the market,but also led to theenterprise receivables increase gradually,but if the enterprise accounts receivable tocontinue to grow,may cause serious financial crisis for electronics industry.Moreover,if the enterprise can not collect the accounts within the agreed time,it willlead to the shortage of working capital of the enterprise,unable to maintain thenormal operation of the enterprise.Therefore,for enterprises,strengthening accountsreceivable management is an important condition for enterprises to continue todevelop in today's society.In this paper,Suning Electric Appliance Co.,Ltd.isselected as the representative of the electrical industry.By analyzing the relevantfinancial data of the receivables of Suning Electric Appliance Co.,Ltd.andcomparing with other enterprises,it is further analyzed and found that the creditsystem is not perfect,the credit management department has not been established,theinternal control is weak,and there is no effective means to demand payment.Combined with the actual situation of Suning Electric Appliance Co.,Ltd.,putforward suggestions for improvement,establish an independent credit managementsystem,standardize the establishment of a sound and complete internal control system,make the internal organizations of the enterprise more standardized,improve theeffective means of payment.Thus to strengthen the enterprise accounts receivablemanagement,reduce the possibility of accounts receivable bad debt.Key Words:Electrical Industry Accounts Receivable Management analysis四川大学锦城学院毕业论文电器行业应收账款管理分析-以苏宁电器为例目录1绪论…1.1研究背景及意义1.1.1研究背景1.1.2研究意义1.2文献综述1.2.1国外研究现状.…1.2.2国内研究现状1.3研究思路及方法21.3.1研究思路.…1.3.2研究方法…2应收账款的理论基础…32.1应收账款的概念2.2应收账款产生的动因及影响42.2.1应收账款产生的动因2.2.2应收账款产生的影响42.3应收账款管理的目标2.4应收账款的相关指标.…52.4.1应收账款占流动资产比重52.4.2应收账款占营业收入比重52.4.3应收账款周转率52.4.4应收账款账龄…3苏宁电器应收账款管理现状63.1苏宁电器简介…3.2苏宁电器应收账款分析…63.2.1应收账款占比分析3.2.2应收账款周转率分析3.2.3应收账款的具体账龄情况.94苏宁电器应收账款管理存在的问题94.1应收账款的信用管理制度不完善4.2内部控制管理制度不够完善…104.3缺乏有效的催款管理手段…105苏宁电器应收账款管理优化策略5.1建立信用管理制度.…