摘 要

在这个飞速发展的社会环境下，中小型企业之间的竞争越来越激烈，老的企业在面对犹如雨后春笋一般出现的新企业的同时，又要在原有的环境中持续发展下去，就必须提高自身的竞争能力。而信用销售是达成这个目标的一种强力有效的手段，也就是我们常说的赊销。这种方式可以扩大企业的市场占有率，增加销售量，减少企业库存量，给企业带来销营收入。然而，在企业带来这些好处，但也带来了许多问题和风险。应收账款作为企业的一项重要的资产，一旦控制不当，就会导致企业应收账款余额居高不下，这必然会给企业的经营发展带来不利的影响，甚至会决定企业的生存。

面对这一系列的问题，本文在已有的理论基础上，结合MGRY医药科技有限公司，通过分析MGRY公司13、14两个年度的资产负债表和利润表的具体情况，来具体分析了应收账款管理的现状，包括：公司内部结构分工不明确、应收账款管理政策不健全、收款情况较差、公司不重视应收账款的管理、财务人员没有起到应有的提醒和催款的职责。然后指出MGRY医药科技有限公司的应收账款管理现状存在问题及形成的原因，将结论其分为两大类：外部原因、内部原因。最后根据提出的MGRY医药科技有限公司应收账款管理现状存在的问题和产生的原因，提出具体的改进对策，主要分为三个方面：事前控制、事中控制、事后控制。具体的改进方案：选择信用度较高的客户、建立客户档案、健全内部控制制度、建立收款政策、应收账款的动态跟踪管理、账款的催收、应收账款的反馈控制。

关键词:应收账款,应收账款现状，应收账款管理,MGRY公司

Current accounts receivable management of

small and medium-sized enterprises 

should be improved and Countermeasures

- MGRY Pharmaceutical Technology Co. Ltd. as a case

ABSTRACT

In the rapid development of the social environment, the increasingly fierce competition among enterprises, new enterprises of the old enterprises generally appear in the face like bamboo shoots after a spring rain at the same time, but also in the original environment to develop continuously, must improve their competitive ability. As everyone knows, credit sales is a powerful and effective means to achieve this goal, that is we often say that the credit. This way you can expand the company's market share, increase sales, reduce the enterprise inventory, brings to the enterprise sales revenue. But, to bring these benefits to the enterprise at the same time, also brings many problems and risks. Accounts receivable as an important asset of the enterprise, once the improper control, it will lead to business accounts receivable balance is high, which will bring adverse effects to the development of business enterprises, and even determines the survival of enterprises.

In the face of this a series of problems, this paper on the base of the existing theories, combined with MGRY Pharmaceutical Technology Co., Ltd., through the analysis of the specific circumstances of MGRY 13, 14 two annual balance sheet and income statement, to analyze the status of accounts receivable management, including: the internal structure of the company with no clear division of labor, accounts receivable management policy is not perfect, account receivable is bad, the company do not attach importance to accounts receivable management, financial officers should not due alerts and reminders of the duties. Then it points out the existing problems and the reasons of the current situation of the MGRY Medical Technology Co., Ltd., and divides the conclusions into two categories: external reasons and internal reasons. Finally according to the MGRY Pharmaceutical Technology Co., Ltd. should be accounts receivable management, the existing problems and the causes, puts forward specific measures for improvement, mainly divided into three aspects: control in advance, things in control and control after the event. Specific improvements: high degree of credit customers, build customer files, sound internal control system, to set up the collection policy, should be the collection of dynamic tracking management of accounts receivable, accounts receivable, accounts receivable of feedback control.

Keywords: accounts receivable, accounts receivable, accounts receivable management, MGRY company

目录

1 绪论 - 1 -

1.1研究背景 - 1 -

1.2研究的目的和意义 - 1 -

1.2.1应收账款管理的目的 - 1 -

1.2.2应收账款管理的意义 - 2 -

1.3文献综述 - 2 -

1.3.1应收账款在中小企业中所占的重要位置及其影响 - 2 -

1.3.2我国中小企业应收账款管理现状 - 3 -

1.3.3应收账款在中小企业中存在的问题 - 3 -

1.3.4应收账款形成的原因 - 4 -

1.3.5对中小企业应收账款管理的改进对策 - 4 -

1.4研究主要运用的方法 - 6 -

2 应收账款管理的相关理论基础 - 7 -

2.1应收账款的内容 - 7 -

2.1.1应收账款的概念 - 7 -

2.1.2应收账款的特点 - 7 -

2.2 应收账款的利与弊 - 8 -

2.2.1应收账款管理给企业所带来的的利益 - 8 -

2.2.2应收账款管理不善的弊端 - 8 -

3 MGRY公司应收账款管理的现状分析 - 10 -

3.1 MGRY公司概况 - 10 -

3.1.1 MGRY公司的组织结构图 - 10 -

3.2 MGRY公司相关财务指标分析 - 11 -

3.2.1 应收账款与资产的相关指标 - 11 -

3.2.2资产和负债指标分析 - 11 -

3.3 MGRY公司应收账款存在的问题 - 15 -

3.3.1MGRY公司应收账款情况不乐观 - 15 -

3.3.2公司不重视应收账款管理 - 17 -

3.3.3公司财务人员没有起到提醒和催款的作用 - 17 -

3.4本章小结 - 17 -

4 MGRY公司应收账款问题形成的原因 - 18 -

4.1外部原因 - 18 -

4.1.1宏观经济环境的影响 - 18 -

4.1.2购货方的影响 - 19 -

4.1.3市场竞争的影响 - 20 -

4.1.4社会诚信度的影响 - 21 -

4.1.5法律的影响 - 22 -

4.2内部原因 - 23 -

4.2.1 企业内部组织结构分工不明确 - 23 -

4.2.2.企业合同制定不合理 - 24 -

4.2.3 没有合理完善的绩效制度 - 24 -

4.2.4没有制定合理有效的催款方法 - 25 -

4.3 本章小结 - 26 -

5 MGRY公司应收账款管理的改进方案 - 27 -