文档介绍：密级:
学号:2012231593
本科生毕业论文(设计)
良志集团应收账款存在的问题及对策分析
学院: 财经学院
年级: 12本会计15班
专业: 会计学
学生姓名: 亢蕊
指导老师: 严烨
摘要
随着“”、“大数据”、“互联网+”概念的火热蔓延,“商业信用”这颗企业发展的“潜规则”继续延续原有的重要地位。全国企业征信系统的建立、失信法人与自然人的公示、“老赖”的人肉搜索,等等举措,都显示出国家对于打造信用体系的决心。伴随对信用概念的关注不断加强,信用缺口不断完善,一定意义上增强了企业对于供应链的信心,赊销方式作为常见的销售模式呈现循环扩大的趋势。
本文通过实地调研法、文献法、以及数据分析法对兰州良志实业集团的应收账款存在问题及对策的浅析,论述了六个部分的内容,首先论述了研究背景意义以及用文献法综述了目前应收账款的国内国外研究现状,然后对应收账款基本理论知识概述,第三章用实地调研法着重分析良志集团应收账款现状,以及应收账款周转率、周转天数、坏账提取和账龄分析等指标数据,接着根据良志集团公司现状发现其公司应收账款存在的问题,最后提出了解决良志集团问题的对策,总结全文。
关键词:应收账款;对策;现状
Abstract
Couple With "industry", "big data", " +" hot spread of the concept of "commercial credit" of the enterprise development "hidden rules" to carry on the important role of the original. The establishment of the national enterprise credit reporting system, dishonest publication of the legal person and natural person, "LaoLai" human flesh search engine, and so on, all show the country to build credit system are determined. With the focus on strengthening of the concept of credit, credit gap constantly improve, a certain sense, enhance the confidence of enterprises in supply chain, financing as mon sales model presents the trend of widening cycle.
In this article, through field research method, literature method, and data analysis to the lanzhou LiangZhi industrial group in the analyses of the problems and countermeasures of account receivable, this paper discusses the six chapters, the first chapter discusses the research background and with the method of literature review of the current accounts receivable research status at home and abroad, the second chapter is a basic theory knowledge, accounts receivable in the third chapter emphatically analyzed by field research method LiangZhi group accounts receivable status quo, as well as the accounts receivable turnover, turnover days, extraction and aging analysis index data, such as bad debts in the fourth chapter according to the situation found problems, the fifth chapter puts forward the c