应收账款与企业财务绩效的实证研究毕业论文.doc

毕业论文 （20_ _届） 应收账款与企业财务绩效的实证研究 摘 要 应收帐款是企业采用赊销方式销售商品或劳务而应向顾客收取的款项，作为企业营运资金管理的一项重要内容，应收帐款管理直接影响企业资金的周转和经济效益。如何以及处理企业的等问题，已经成为我们企业管理中不容回避的一个重大课题。 2007年-2009年这三年间的应收账款与营业收入、流动资产、净利润、坏账准备、每股收益这五项财务指标做比较，观察它们的走势，分析应收账款与它们的关系，以此得出企业应收账款和财务绩效的关系。目的在于强调应收账款对于企业的重要性和影响，从而提醒企业管理者不仅要重视销售业绩，还要提高对应收账款的管理意识，制定出一套适合本企业自身发展情况的应收账款管理制度和模式。可以减少企业应收账款带来的风险，提高企业经济效益。 关键字：应收账款；财务绩效；中小企业；实证研究 Abstract Accounts receivable is the money that enterprises to adopt the way of sale goods or services on credit. As an important part of working capital management, accounts receivable management will directly affects the flow of liquidity and economic benefits. The problems of how to effectively use and properly handle the business accounts receivable bad debt losses have became a major issue which can not be avoided in business management. The theme of this paper is the relationship of account receivable and financial performance. This paper on the basis of researches that Chinese and foreign scholars made on account receivable and financial performance. Case of small and medium-sized enterprises in Zhejiang, the relationship between them will be shown through empirical research. First of all , I will classify all the enterprises according to industries. Then I choose five companies sampled.I will compare accounts receivable with operating income, current assets, net profit, bad debts, earnings per share these five financial indicators from 2007 to 2009 by Financial statements of listed companies.By doing so I can observe their movements ,analyze the relationship between account receivable with other five financial indicators. At last, I will make sure the relationship between account receivable with financial performance. My goal in writing this paper is to stress the importance and influence of account receivable. To business managers, not only the sales is important, the management sense of account receivable is also crucial. Then they can work out a suitable management systems models of th