20110522157-宁云霄-浅谈苏宁电器不良应收账款的原因与对策.docVIP

毕业论文 题 目 学 院 专 业 班 级 学 生 学 号 指导教师 二〇一五年月日摘 要 在我国家电行业已经进入成熟期，市场基本饱和，买方市场已经形成，产品利润率趋于平均化，产品同质化程度高，市场竞争异常激烈。市场上的商家为争夺市场占有率，大打“价格战”，企业间销售基本以赊销方式进行，这样使家电类企业产生巨额应收账款。有时，生产商为争夺批发商和零售商除了“甩价”外，还降低信用标准，这样使家电类企业产生许多回收难度大，坏账风险高的应收账款。一方面，有些企业缺乏风险意识，为了打开销路，急功近利，在事先未对客户的资信情况作深入调查的情况下，人为的放宽信用尺度，向信用程度低、财务状况不好的客户赊销商品，增加了应收账款回收的难度；在应收账款的日常管理中没有采取行之有效的技术和方法，对应收账款的风险没有掌控。另一方面，有些客户不重视自身信誉的树立，丧失信用，违背合约，恶意拖欠账款；有的客户经营不善，财力薄弱，无法清偿赊购货款。 本文主要着力于加强企业不良应收账款的事前风险预防，针对家苏宁电器公司不良应收账款现状和存在的问题，提出符合家苏宁电器公司实际情况的建设性对策。在我国家电类上市公司应收账款数额巨大，其日益成为公司发展的瓶颈的背景下，加强事前防范，强调对应收账款的动态管理及灵活的处置，具有一定的现实意义。应收账款保理业务和应收账款资产证券化，使应收账款不再成为制约公司发展的瓶颈，而是成为公司融资的一种手段，这不仅解决了企业资金短缺问题，也提供了一种新型融资方式，无疑为苏宁电器不良应收账款管理提供了新思路。 关键词：苏宁电器；不良应收账款；原因及对策 ABSTRACT Home appliance industry in our country has entered the mature period , the market is almost saturated, a buyers market has developed, product margins became average and high degree of product homogeneity, the market is fiercely competitive. Businesses on the market played the price war for market share, and selling basic between enterprises to sell on credit , such that the home appliance enterprises have huge accounts receivable. Sometimes, manufacturers for wholesalers and retailers in addition to the left price, also reduce the credit standards, so make the home appliance companies produces many difficult to recycle, bad debt accounts receivable risk is high. On the one hand, some companies lack the risk awareness, in order to open up an outlet and seek quick success and instant benefits, not a reference to the customer in advance for further investigation of cases, man-made loosen credit scale, the low degree of credit, financial condition not good sell on credit goods from the customers, increase the difficulty of the accounts receivable collection.In the day-to-day management of accounts receivable did not take effective techniques and methods, has no control on the risk of accounts receivable. O