目录1 绪论 (3)1.1 研究背景 (3)1.2 研究意义 (4)1.2 国内外研究现状 (4)1.2.1 国内研究现状 (4)1.2.2国外研究现状 (5)1.2.3 国内外研究综述 (5)1.3研究内容及方法 (5)1.3.1研究内容 (5)1.3.2研究的主要方法 (6)2 应收账款的相关理论概述 (6)2.1 应收账款的概念 (6)2.2 产生应收账款的原因及影响 (7)3 海尔公司应收账款管理的现状 (8)3.1 海尔集团公司简介 (8)3.2 海尔公司应收账款情况分析 (8)3.2.1 整体分析 (8)3.2.2 纵向分析 (9)3.2.3 横向分析 (10)4 海尔集团公司应收账款管理存在的问题 (11)4.1 坏账计提比例不科学 (11)4.2 缺乏有效的应收账款管理办法 (11)4.3 信用风险管理体系不完善 (12)5 针对海尔集团公司应收账款存在问题的解决与措施 (12)5.1 调整坏账准备计提比例 (12)5.2 建立良好的应收账款管理办法 (13)5.3 完善信用体制，加强事后催收账款 (13)5.3.1 制定通用的授信额度 (13)5.3.2 制定不同区域的授信额度比率 (13)5.3.3 结合产品的生命周期制定授信额度 (14)5.3.4 考虑宏观市场因素制定信贷额度 (14)6 结论 (14)致谢................................................ 错误!未定义书签。
参考文献.. (15)摘要应收账款是企业进行生产经营、商品或劳务交易等赊销的产物，是企业流动资产的重要组成部分，应收账款的管理关系着企业的每一次正常运行。
本文以海尔公司为例进行研究，该公司长期以来应收账款存量大，增长快，由此可见，应收账款管理的质量问题很迫切的需要提高。
面对这种情况，本篇文章借鉴了国内和国外学者、专业人士的相关理论，又借鉴了应收账款管理分析的有关理论和企业成功管理的案例与方法，分析出了海尔集团公司在应收账款管理方面的现状以及存在的问题。
海尔公司简介英文版Haier is the world's fourth largest white goods manufacturer and is the official home appliances sponsor of the Beijing 2008 Olympic Games.As of 2007, the Haier Group has established a total of 64 trading companies (19 located overseas), 29 manufacturing plants (24 overseas), 8 design centers (5 overseas) and 16 industrial parks (4 overseas). Consistent with Haier's position as a global brand, the company employs over 50,000 people around the world. In addition, Haier boasts a 58,800-strong sales network which last year accounted for a global turnover of 118 billion RMB (16.2 billion USD). Guided by the branding strategy of CEO Zhang Ruimin, Haier has advanced through the 'brand building,' 'diversification,' and'internationalization' stages, and since 2005 has embarked on the fourth stage: "Global Branding." Haier has enjoyed a growing international reputation over the past 24 years. 19 of the companies products, including refrigerators, air conditioners,washing machines, televisions, water heaters, personal computers, mobile phones, and kitchen appliances have been rated as "Top Brands" in China, and China's General Administration of Quality Supervision, Inspection and Quarantine has named Haier refrigerators and washing machines as among China's "Top Global Brands." In 2006, for the fourth consecutive year, Haier was ranked first in terms of overall leadership among mainland Chinese companies in the Wall Street Journal Asia's annual survey of Asia's 200 Most Admired Companies. In March 2008, the Financial Times once again added Haier to its list of Top 10 Chinese Global Brand Names with survey respondents ranking Haier number one in terms of product quality, trust, innovation, management, and branding. In May 2008, Haier ranked 13th on Forbes' Reputation Institute Global 200 list.As of June 2008, the company has been awarded 8333 patents, with 1996 for Haier design team inventions. In 2007 alone Haier obtained 875 patents; 502 were invention patents.Haier has participated in theinstitution and modification of nine international standards, as well as 152 national and 425 industry standards, with three international standards set to launch in the near future. Of all the Chinese household appliance companies, Haier by far leads the way in the creation of international, national, and industry standards. Haier management models such as "OEC," "market chain," and "Integration of Individuals and Goals" have been case studies at Harvard Business School, the University of Southern California; IMD in Lausanne, Switzerland; INSEAD in France, and Kobe University. Haier's "market chain" management model has been included in the European Union's case study library.TCL集团有限公司简介TCL Group Co., Ltd. was founded in 1981, in just 20 years time, TCL from a name without the propagation of local state-owned enterprises have developed into a more than 100 billion yuan in totalassets, the brand value of 7.5 billion and employs more than 30,000 people in large state-controlled enterprise groups. In 1999 TCL sales reached 15 billion yuan and exports worth 240 million U.S. dollars, the annual growth rate for 10 consecutive years remained at 50%. Today, TCL has been across the home appliances, communications, information, electrician four industries, starting from the traditional communications, electronics company to a "3C" integrated into the core of the information industry as the leading mainstream Internet access equipment suppliers and service providers transfer, and become the most competitive one of the top three electronics.In the long-term practice, TCL Group, in order to advance ideas and action, take the initiative to recognize and cultivate the market, creating a "marketing plans", "Services Marketing" and "Regional market development strategy" to expand in markets such as new ideas, covering the establishment of nationwide marketing network, formed its own core competitiveness. TCL advocatecorporate culture is also productive business philosophy, emphasized that "today's culture is tomorrow's economy", the system refined the "famous Chinese brand, building first-class enterprise", "create value for customers, creating opportunities for employees, creating benefits for the community" and the "dedication, teamwork, innovation," the core of Values. TCL is China's outstanding corporate culture based on traditional culture, absorbing the essence of the Western scientific management formed with eclectic ability to "Alloy culture" and "immigrant culture."TCL集团有限公司简介TCL集团有限公司创办于1981年，在短短的20年时间里，TCL从一个名不经传的地方国有企业发展成为一家拥有100多亿元总资产，品牌价值75亿元，员工超过30000人的大型国有控股企业集团。
