中航重机股份有限公司应收账款管理问题研究

摘    要
在市场经济条件下，随着竞争脚步的加速，企业为了占有市场，扩大产品销路，减少存货，增加收入等，常常要向客户提供信用服务，这样就导致了应收账款的形成。应收账款管理是企业财务管理的重要内容，合理的应收账款对于扩大企业的经营规模，提高市场占有率有着很大的促进作用。但是，应收账款是一把双刃剑，若管理不当，极易造成企业应收账款增长速度快，涉及金额大，直接关系到企业财务状况的好坏，应收账款管理不当会增加企业经营的风险，影响到企业营运的周转和经济效益，成为困扰企业发展的严重障碍，对于中航重机而言，应收账款的管理显得尤为重要，因为中航重机前期营运规模小、结构简单，融资能力不强，应收账款周转缓慢，资金回收困难，现金流量不足，轻则限制企业的快速发展，重则关系到企业的生存。
文章首先以应收账款理论为指导，结合企业应收账款现状，详细论述了当前应收账款管理中存在的问题，如应收账款日常核算及管理工作不规范、缺乏风险防范意识、制度责任管理不健全、法律意识薄弱等，并相应地提出了行之有效的对策，如加强应收账款管理的基础工作、重视应收账款控制过程、建立健全应收账款管理制度、强化企业经营理财观念和法律意识等，以达到加强应收账款管理，规避企业经营风险的目的。

关键词：中航重机股份有限公司；应收账款；应收账款管理

The aircraft heavy machine Receivables Management lnc
Abstract
Under the conditions of market economy, as competition steps up, enterpise in order to build market, expand the products sold, reduce inventory, increase income and so on, often to provide customers with credit service, this leads to the formation of the accounts receivable. Accounts receivable management is an important content of enterprise financial management, reasonable accounts receivable for expanding the management of the enterprise scale, improve market share has a great role in promoting. But, accounts receivable is a double-edged sword, if the improper management, is caused extremely easily enterprise receivables growth speed, involving large amount, relates directly to an enterprise's financial position is good or bad, accounts receivable improper management enterprise management risk increases, affect the enterprise operation turnover and economic benefits, a problem of enterprise development serious obstacle to catic juki speaking, of the management of accounts receivable is especially important, because the operation of catic juki small scale, simple structure, the financing capability is not strong, once produce accounts receivable turnover is slow, payment collection difficulties, cash flow is insufficient, light is limited enterprise of rapid development, heavy then related to enterprise survival.
This article first to accounts receivable theory as the guide, combining enterprise receivables present situation, this paper discussed the detailed accounts receivable the problems existing in the management, such as accounts receivable daily accounting and management work is not standard, lack of risk prevention, system management and responsibility, legal consciousness weak, etc., and puts forward effective measures accordingly, such as strengthening the management of accounts receivable, pay attention to the basic work accounts receivable control process, establish and perfect the accounts receivable management system, strengthen enterprise management concepts and legal consciousness and so on financial management, in order to achieve strengthen accounts receivable management, avoid the purpose of the operating risk of an enterprise.

Key words: cnac heavy machine company limited; accounts receivable; accounts receivablemanagement

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】