海尔集团应收账款风险管理问题的探讨

海尔集团应收账款风险管理问题的探讨(论文12500字)
摘要
作为流动资产的重要组成部分，应收账款在公司的业务活动中发挥着重要作用。应收账款管理是企业财务管理中不可忽视的问题。合理有效的应收账款管理可以降低业务风险，减少应收账款的损失，降低企业信用风险。因此，研究企业应收账款风险控制的问题非常重要。
本文以海尔集团为主要研究对象，首先确定了相关研究背景和意义，其次梳理了应收账款和应收账款风险的定义，再次通过对该公司的应收账款现状和应收账款风险控制的现状进行研究，归纳总结出存在的应收账款风险控制问题，最后提出具有针对性的应收账款风险控制措施。希望本文的研究能为我国企业应收账款风险控制的发展提供参考。
关键词：应收账款；应收账款风险；风险控制

Abstract
As an important part of current assets, accounts receivable play an important role in our business activities. Accounts receivable management is a problem that cannot be ignored in corporate financial management. Reasonable and effective accounts receivable management can reduce business risks and reduce the loss of non-performing loans. Therefore, it is very important to explore ways to strengthen the risk control of corporate accounts receivable. Based on this, this paper takes Haier Group as the main research object, firstly determines the relevant research background and significance, and secondly sorts out the definition of accounts receivable and accounts receivable risk, and again passes the current status of accounts receivable of the company and should The current situation of the risk control of accounts receivable is studied, and the problems existing in it are summarized. Finally, the targeted risk control measures for accounts receivable are proposed. I hope that the research in this paper can provide reference for the development of risk control of accounts receivable in China.
Keyword： accounts receivable；accounts receivable risk；risk control

目  录
摘  要    I
Abstract    II
一、绪论    1
（一）研究背景和研究意义    1
（二）文献综述    1
（三）研究方法及内容    4
二、相关理论和概念    5
（一）应收账款的含义    5
（二）应收账款风险的含义    5
（三）应收账款的风险成因    6
三、海尔集团应收账款风险管理现状分析    7
（一）海尔集团简介    7
（二）海尔集团应收账款现状及风险管理分析    7
四、海尔集团应收账款风险管理中存在的问题    10
（一）应收账款管理理念保守    10
（二）风险管理流程缺失    11
（三）客户信息管理机制不健全    11
（四）应收账款管理不完善    11
五、提高海尔集团应收账款风险管理质量建议    12
（一）完善应收账款风险管理流程    12
（二）转变应收账款管理理念    14
（三）加强客户信息管理机制    14
（四）建立企业应收账款风险管理体系    15
六、结论    17
参考文献    18
致  谢    19