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摘 要：在竞争激烈的社会环境下，投资大、风险高的房地产行业的竞争尤为激烈。为了在这样的市场环境下扩大销售业务，增加市场占有率，阳澄湖房产有限责任公司采取了诸多方式，其中之一就是通过赊销的方式来增大市场占有率。本文以阳澄湖房产有限责任公司为例，针对房地产行业企业应收账款存在的风险作出了深入的分析，发现企业应收账款存在很大的风险甚至可能导致企业的破产。为此提出企业应合理制定信用政策，加强应收账款的资信调查力度和内部控制，做好逾期应收账款的催收策略等建议。企业需要形成一套比较规范的控制程序，其中包括事前控制、事中控制和事后控制来促进发展。56766
毕业论文关键词：企业应收账款，市场竞争，阳澄湖房产有限责任公司
Abstract::In the competitive environment, the competition of the realty industry with large investment and high risk has become more intense. Yangcheng Lake real estate limited liability company has taken many ways to expand the sales business and increase market share in this environment, One of these ways is to increase market share by the way of selling on credit. In this paper, the Yangcheng Lake real estate limited liability company as an example. To make a thorough analysis about the account receivable in the real estate industry enterprises. Through the analysis, we found that it exists the very big risk even lead to the bankruptcy of enterprise about the account receivable in enterprises. To solve the problems, we come up with some suggestions like enterprises should develop credit policy reasonably, strengthen the accounts receivable credit investigation efforts and internal control, and do the overdue account receivable and so on. Enterprises should try their best to develop a set of standardized procedures in prior, process, and feedback control to promote the development of the enterprises.
Keyword:enterprise accounts receivable,competition in the market,yangcheng lake real estate co,LTD
目 录
1 引言 4
2 应收账款理论概述 4
2.1 应收账款的功能 4
2.2 应收账款的成本 5
2.3 企业的信用标准及条件 5
2.4 应收账款的收账政策 5
3 昆山阳澄湖房产有限责任公司基本情况介绍 6
4 昆山阳澄湖房产有限责任公司应收账款形成的原因 6
4.1经营环境和市场竞争的影响 6
4.2 应收账款对企业自身利益的影响 6
5.1 应收账款的结构存在不合理性 7
5.2 企业缺乏风险防范意识 8
5.3 企业规章制度的制定不完善 8
6昆山阳澄湖房产有限责任公司应收账款风险分析 8
6.1 企业决策上存在风险 8
6.2 坏账损失可能带来破产风险 8
6.3 机会成本过大 9
7昆山阳澄湖房产有限责任公司应收账款风险管理改进建议 9
7.1 应收账款风险管理事前控制分析 9
7.2 应收账款风险管理事中控制分析