沈阳农业大学毕业论文考核表
论文题目：DBJC公司应收账款管理的问题及对策研究
姓名： 学号： 专业：会计学（双学位） 指导教师评语： 指导教师（签字）： 年 月 日 评阅人评审意见： 评阅人（签字）： 年 月 日
答辩委员会意见： 成绩： 主任委员（签字）： 年 月 日
目 录
中文摘要（关键字） ........................................................ 1 英文摘要（关键字） ........................................................ 2 前言 ...................................................................... 3 1 应收账款管理的概述 ...................................................... 4 1.1应收账款的概念 ........................................................ 4 1.2应收账款管理的概念 .................................................... 4 1.2.1应收账款管理的目标 .................................................. 4 1.2.2应收账款管理的意义 .................................................. 5 2 DBJC公司应收账款的管理现状及存在问题 ................................... 5 2.1 DBJC公司简介 ......................................................... 5 2.2DBJC公司应收账款现状分析 .............................................. 6 2.3DBJC公司应收账款的管理现状 ............................................ 9 2.3.1存在高额逾期应收账款 ................................................ 9 2.3.2 应收账款管理人员意识落后 ............................................ 9 2.3.3DBJC公司的现金流入少，资金周转慢 .................................... 9 2.4 DBJC公司应收账款管理存在的问题 ...................................... 10 2.4.1未对欠款单位建立诚信指标体系 ....................................... 10 2.4.2日常管理和监控不到位 ............................................... 10 2.4.3应收账款管理人责任认定不清 ......................................... 10 3 DBJC公司应收账款管理的改进建议 ........................................ 11 3.1建立信用管理体系 ..................................................... 11 3.1.1建立信用管理机构 ................................................... 12 3.1.2建立客户信用档案和客户信用评估制度 ................................. 12 3.2加强日常监控 ......................................................... 12 3.3建立责任人认定制度，完善绩效考核机制 ................................. 12 结束语 ................................................................... 14 参考文献 ................................................................. 15 致谢 ..................................................................... 16
沈阳农业大学学士学位论文
摘 要
我国自改革开放以来，经济持续发展，各项基础设施建设趋于完备，大量建筑开始兴起。自从2008年以来建筑业市场快速繁荣起来，逐渐成为国民经济中的支柱产业，对国民经济的拉动作用十分显著。然而，随着我国市场经济的发展，建筑施工企业面临着激烈的竞争。加入世界贸易组织不仅给中国建筑业带来发展机遇，也让中国面临了严峻的挑战。中国企业如今不仅要与国内同行业竞争，更要与国际市场竞争。在如此激烈的竞争环境下，企业为获得商业机会提供商业信用的情况普遍存在，并且有愈演愈烈的趋势。我国目前仍然处于买方市场，并且整体的商业信用状况不佳，建筑施工企业的商业性质特殊，管理水平不高，尤其在中小企业中针对应收账款的管理缺乏认识，导致应收账款数额巨大且回款难。造成了许多企业资金周转困难，形成帐中帐，一个环节出现问题都会产生蝴蝶效应，导致一个公司的破产。
本文探究的是中小建筑施工企业应收账款管理的问题。以DBJC公司为例，并针对具体问题提出改进的建议。以应收账款相关理论为基础，通过具体的案例分析来说明当前企业在应收账款的管理上存在的问题及合理可行的改进建议，提高企业的管理水平。 关键词：应收账款；建筑施工企业；信用管理
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DBJC公司应收账款管理的问题及对策研究
Abstract
Since China's reform and opening up, the economy continues to develop, the infrastructure construction is complete, a large number of buildings began to rise. Since 2008 the construction industry sudden appearance of a new force, the position of pillar industry in the national economy has been continuously strengthened, more significant stimulating effect on the national economy. To join the WTO, the Chinese construction industry has brought rare opportunities for development at the same time, it also brings the inevitable impact and challenges. In the future, the competition of international contractors, the domestic construction market and the competition in the international project contracting market will become more and more fierce. In such a fierce competitive environment, enterprises to obtain business opportunities for commercial credit situation is generally exist, and there is a growing trend. At present in our country is still in a buyer's market, and the overall commercial credit is in poor condition, the special nature of the business of construction enterprises, the management level is not high, especially in the small and medium-sized enterprise receivables management for lack of awareness, resulting in should receivables huge amount and payment difficult. Caused a lot of business capital turnover difficulties, the formation of the account in the account, a part of the problem will have a butterfly effect, resulting in a company's bankruptcy.
This paper explores the problems of the management of accounts receivable in small and medium sized construction enterprises. Take DBJC company as an example, and puts forward some suggestions for improvement. On the basis of the relevant theory of accounts receivable, through specific case analysis to illustrate the existing problems in the management of accounts receivable and reasonable and feasible improvement suggestions, improve the management level of enterprises.
Key words: account receivable; construction enterprise; management countermeasure
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