比亚迪集团应收账款管理问题分析Analysis of accounts receivable management of BYD Group比亚迪集团应收账款管理问题分析摘要国内经济近年来发展迅速，人们的收益和生活水平不断提高，也就增加了消费需求，并朝着多元化、个性化的方向发展。中国汽车市场在政策鼓励下年内回暖明显。应收账款的管理对于应收账款规模较大的企业而言更可以说是不可估量。这对汽车制造行业企业应收账款管理提出了更高的要求。本文以比亚迪集团应收账款管理问题为案例进行分析研究。在对应收账款和相关概念进行阐述后，探讨了信用风险管理和信用风险两个理论。而后分析了比亚迪五年内应收账款情况，找出其在管理应收账款方面存在的不足，以及出现问题的原因。结果显示主要存在管理应收账款政策过于宽松、回收应收账款效率低等问题。造成这一系列问题的主要原因是没有建立完整的应收账款管理机制、忽视了管理应收账款的重要性以及缺乏管理意识等等。要解决上述问题，笔者认为首先需要强化信用管理，设置专门的应收帐款管理问题。其次，要对应收账款风险管理制度进行优化，特别是应收账款的预算管理。再次，搭建风险预警机制，梳理良好的风险管理意识。最后，科学监管应收账款，各部门之间相互协调，准确界定各部门和各员工职责，有效控制现有风险。关键词：应收账款：风险管理：信用政策-I-比亚迪集团应收账款管理问题分析Analysis of accounts receivable management of BYD GroupAbstractWith the continuous growth of social economy,people's living standard is steadily rising,consumer demand is becoming more and more vigorous,and it is developing in the directionof diversification and personalization.China's auto market will pick up obviously in the nextyear with policy encouragement.The management of accounts receivable is immeasurable forenterprises with large accounts receivable.This puts forward higher requirements for theaccounts receivable management of enterprises in automobile manufacturing industry.This paper takes the accounts receivable management of BYD Group as a case toanalyze and study.Firstly,this paper introduces the related concepts of accounts receivableand accounts receivable management,and expounds the two theoretical bases of credit risktheory and risk management theory.Next,through the analysis of accounts receivable in thepast five years,the problems and reasons in risk management of accounts receivable areexplored.There are some problems in BYD's accounts receivable management,such as tooloose credit policy,high accounts receivable,weak accounts receivable collection,etc.Theseproblems are mainly caused by BYD's weak awareness of credit risk management,emphasizing sales over management,and weak accounts receivable control mechanism.Inorder to solve these problems,first of all,we should strengthen the credit management ofcustomers,both by setting up credit management departments and strengthening creditmanagement;Secondly,we should improve the risk management of accounts receivable andstrengthen the budget management of accounts receivable.Establish a risk early warningmechanism;Establish risk awareness.Finally,it is necessary to strengthen the dailysupervision of accounts receivable,which needs to strengthen information communicationbetween departments,improve the accountability mechanism and disperse existing risks.Key Words:Receivables;Risk Management:Credit PolicyII-