MBA教育中心知识库

摘  要

  近年来我国内外部经济环境变化剧烈，企业之间竞争的激烈程度日益增加，要想抢占更多的业务，在市场中占据一席之地，很多企业选择了赊销的经营方式进一步扩大市场份额。但企业在发展中也遇到了许多现实限制问题。对Green公司的现实情况进行分析发现，应收账款金额、比例不断增高，清收难度加大，出现应收账款无法收回的问题，企业应收账款风险隐患加大。要对应收账款问题进行科学管理，要求管理者从分析内部风险因素、构建完善管理体系等方面投入大量的时间和精力。因此，对应收账款管理进行优化对策研究对Green企业发展显得尤为重要，也在现实中对其他企业具有发展时的借鉴意义。

  研究通过案例分析法、数据分析法、访谈法等，通过对Green公司的应收款现状进行研究，系统的阐述其应收账款管理当中存在的主要问题，并且给出合理的对策。在应收账款相关研究和理论成果的基础上，围绕Green公司应收账款管理现状等作了分析，Green公司在风险管理、内部控制、信用管理等方面存在问题，给出研究策略。

  经过总结发现，目前Green公司应收账款管理中仍然存在信用管理缺乏系统性和规范性、内部控制缺乏有效性以及风险管理缺乏针对性等方面的问题。需要从制度管理组织、内部控制模式以及信用管理体系等方面分析原因。结合实际情况，提出多维制度体系构筑、内部控制多元化以及风险管理流程化等方面的建议。对进一步优化Green公司应收账款管理具有较强的现实意义。

Abstract

In recent years, China's domestic and external economic environment has changed drastically, and the fierce competition between enterprises is increasing. However, enterprises also encounter many practical constraints in their development. The analysis of the actual situation of Green Company shows that the amount and proportion of accounts receivable continue to increase, the difficulty of collection increases, the problem of accounts receivable cannot be recovered, and the hidden risk of accounts receivable increases. To scientifically manage the accounts receivable problem, managers are required to invest a lot of time and energy in analyzing internal risk factors and building a sound management system. Therefore, it is particularly important to study the optimization countermeasures of accounts receivable management for the development of Green enterprises, and it also has reference significance for other enterprises in reality.

Through case analysis, data analysis, interviews, etc., the research systematically expounds the main problems existing in the management of Green's accounts receivable, and gives reasonable countermeasures. On the basis of the research and theoretical results related to accounts receivable, this paper analyzes the current situation of accounts receivable management of Green company, and the evaluation results show that the current situation and problems of Green company in risk management, internal control, credit management and other aspects are given, and the strategies are given.

After summary, it is found that there are still problems such as lack of systematic and normative credit management, lack of effectiveness of internal control and lack of targeted risk management. Finally, the reasons are analyzed from the aspects of system management organization, internal control mode and credit management system. Based on the actual situation, this paper puts forward suggestions on the construction of multi-dimensional system, the diversification of internal control and the flow of risk management. It has a strong practical significance to further optimize the accounts receivable management of Green Company.