摘要：随着中国的发展和在完善社会主义市场经济体制的背景下，商业信用的不断使用造成逾期应收账款的数额越来越大的现象，因此合理的应收账款管理已成为提高企业竞争力的重要手段。本文以美的集团为例，分析其应收账款的管理。并根据实际情况，提出了相应的对策。第一章阐述了应收账款的背景和意义，第二章论述了其基本概念和形成的原因，第三章通过对美的集团的基本情况和应收账款管理的分析，包括应收账款周转指标和客户分布、账龄分布情况等，第四章和第五章对以上指标指出企业应收账款存在的问题及提出对应对策。91174

毕业论文关键词：家电企业，应收账款，美的集团

Abstract:With the development of Chinese and in improving the socialist market economic system under the background of continuous use of commercial credit caused by  overdue accounts receivable amount increasing phenomenon, so the reasonable management of accounts receivable has become an important means to improve the competitiveness of enterprises。 In this paper, Midea Group as an example, analysis of its accounts receivable management。 According to the actual situation, the corresponding countermeasures are put forward。 The first chapter expounds the background and significance of accounts receivable, the second chapter discusses the basic concept and the reasons for the formation of the third chapter, the basic situation of the group of the United States and analysis of accounts receivable management, including accounts receivable turnover index and customer distribution, age distribution situation, the fourth chapter and the fifth chapter points out the enterprise accounts receivable problems and put forward corresponding countermeasures on the above indexes。

Keywords: household electrical appliance enterprises，accounts receivable，Midea Group

目 录

1引言 3

1。1 研究背景 3

1。2 研究的意义 3

2 基本概念与相关理论 3

2。1 应收账款内涵 3

2。2 应收账款特征 3

2。3 应收账款形成原因 4

3 美的集团应收账款管理概况 5

3。1 公司基本情况 5

3。2 公司应收账款管理现状 5

4 美的集团应收账款管理中存在的问题 8

4。1 大量应收账款降低了资金周转率 8

4。2 降低企业的短期偿债能力 8

4。3 增加企业营业周期天数 8

4。4 坏账损失不及时计量虚增了企业利润 8

5 改善应收账款管理的建议 9

5。1 根据信用科学选择客户