摘 要

在竞争激烈的当代金融环境中，许多中小公司会选择上市来增加企业的竞争力。作为一个上市公司，公司股价上涨与下跌是企业生存的关键，而三大财务报表是股东决策时的依据，虽然股东较为关心利润表的账面体现，但我们都知道，影响企业运营能力的因素中，应收账款和存货管理对企业造成的影响大占比较高。如果对应收账款和存货进行严格的管理和控制，将会为企业获得充足的现金流，而充足的现金流会使企业拥有更多的投资和筹资成本。在拥有足够资金成本的前提下，企业就能够给予股东更多的权益保障。

本文采用了文献检索法、案例分析法和财务比率分析法，通过对企业总应收账款额，坏账计提准备等方面进行分析，发现安源煤业应收账款管理上，存在坏账计提比例较低、应收账款账龄较长的问题，对此我从宏观和微观的角度分析了其存在问题的原因，并提出了相应的建议，如增强风险意识、实行信用政策、差异化定价、完善催收制度等。希望在当前“去产能”宏观背景的基础上,安源煤炭可以在销售平稳发展上,减少不良收账款,充分发挥企业赊销的优势。从而降低应收账款风险，改善企业应收账款风险管理。

关键词：煤炭企业；应收账款；风险管理；

The Research on the Account Receivable of Anyuan Coal Industry

ABSTRACT

In the fiercely competitive modern financial environment, many small and medium-sized companies will choose to go public to increase their competitiveness. As a listed company, the rise and fall of the company's stock price is the key to the survival of the company, and the three major financial statements are the basis for shareholder decision-making. Although shareholders are more concerned about the book of the income statement, but we all know, the operating ability of accounts receivable and inventory management will have a significant impact on enterprises. If the accounts receivable and inventory are strictly managed and controlled, sufficient cash flow will be obtained for the company, and sufficient cash flow will enable the company to have more investment and financing costs. Under the premise of having enough capital costs, companies can give shareholders more protection of their rights and interests.

When I write this article,I used the literature retrieval method, case analysis and financial ratio analysis, through to the enterprise accounts receivable amount, bad debts provision,, and finds that there are bad debts on the management of accounts receivable in Anyuan Coal Industry. With regard to the low rate of accrual and the long aging of accounts receivable, I analyzed the reasons for its problems from a macro and micro perspective, and put forward corresponding suggestions, such as enhancing risk awareness, implementing credit policies, differentiated pricing, perfect collection system, etc. It is hoped that on the basis of the current macroeconomic background of "production capacity," Anyuan Coal Industry can reduce bad receivables on the basis of steady sales growth and increase sales, and give full play to the advantages of credit sales. This will reduce the risk of accounts receivable and improve the risk management of corporate accounts receivable.

Keywords: Coal enterprises;Accounts receivable;Risk management

目 录

1绪论 - 1 -

1.1研究背景 - 1 -

1.2研究目的和研究意义 - 1 -

1.2.1研究目的 - 1 -

1.2.2研究意义 - 1 -

1.2.3研究方法 - 2 -

2基础理论 - 3 -

2.1应收账款概述 - 3 -

2.1.1应收账款概念 - 3 -

2.1.2应收账款成因 - 3 -

2.2应收账款风险 - 3 -

2.2.1应收账款风险概念 - 3 -

2.2.2应收账款风险管理 - 4 -

3安源煤业应收账款管理情况分析 - 5 -

3.1该行业应收账款管理基本情况介绍 - 5 -

3.2安源煤业简介 - 6 -

3.3安源煤业应收账款存在问题 - 6 -

3.3.1应收账款余额变动情况 - 6 -

3.3.2应收账款坏账计提情况 - 9 -

3.3.3赊销大客户情况 - 12 -

4安源煤业应收账款管理问题的成因分析 - 18 -

4.1宏观因素 - 18 -

4.1.1薄弱的信用管理体系 - 18 -

4.1.2 宽松的银行放贷政策 - 18 -

4.1.3 乏力的法律判决执行 - 18 -

4.2微观因素 - 19 -

5安源煤业应收账款风险防控策略 - 20 -

5.1增强风险意识 - 20 -

5.2实行信用政策 - 20 -

5.3差异化定价 - 21 -

5.4健全催收制度 - 22 -

6 结论 - 23 -

致 谢 - 25 -

参考文献 - 26 -

表1 安源煤业应收账款占总资产比例表 7

表2 安源煤业应收账款账龄分析表 8

表3 安源煤业坏账准备计提表 10

表4 安源煤业2013-2017年赊销大客户情况 11

图1 2014-2017煤业运营能力分析图 6

图2 安源煤业应收账款总额占比图 8

图3 安源煤业应收账款年限比例图 9

图4 安源煤业坏账准提计提图 10