应收账款与企业管理绩效的实证研究毕业论文.doc

毕业论文 （20_ _届） 应收账款与企业管理绩效的实证研究 摘 要 自从2001年中国加入WTO以后，中国的经济发展正处于向市场经济与世界经济接轨的关键期，高质量的会计信息对中国经济的发展和维护社会主义市场经济秩序尤为重要。应收账款就如一把双刃剑，一个较为优良的应收账款可以提高企业竞争力，降低库存降低存货跌价风险，扩大市场占有率，增强企业盈利能力；反之赊销过度就会使企业严重失血，甚至因经营困难而破产。 本文将研究角度主要在浙江上市企业中制造业企业的应收账款上，通过分析浙江上市企业应收账款与企业管理绩效各项指标的关系，来证明应收账款与企业绩效的关系。在综述了国内外对应收账款的理解以及管理方法的研究基础上，对浙江上市企业上市公司进行抽样，并进行数理统计。着重对制造行业中的石化塑胶、其他制造业以及企业平均的应收账款与管理绩效进行研究。主要对研究管理绩效的财务指标进行研究，通过对营业收入、营业利润、净利润、净资产收益率、净资产增长率、货币资金与应收账款的比较。通过提出合理的假设，并通过实证加以检验分析，以揭示浙江上市企业之间不同的应收账款情况对企业管理绩效产生怎么样的影响。为浙江上市企业上市公司的应收账款在企业管理提供帮助。 关键字：上市企业；制造业；应收账款；企业管理绩效 Abstract Since 2001, when China entered the WTO, Chinas economic development is on to the market economy and integration into the world economy employment, the quality of accounting information for the development of Chinas economy and maintain order in the socialist market economy is particularly important. Accounts receivable is like a double-edged sword, a relatively good scale of receivables can enhance the competitiveness of enterprises, reduce inventory reduce inventories depreciates risk and enlarge the share of market, the enhancement enterprise profitability, Whereas credit excessive will make enterprise severe blood loss and even went bankrupt because of management difficult. This paper will research Angle mainly in smes in manufacturing enterprise of receivables, by analyzing smes receivables and enterprise management performance index of the relationship, to prove the accounts receivable and enterprise performance relationship. In introducing the accounts receivable understanding and management methods of research, based on smes listed companies on the sampling, and mathematical statistics. Focusing on the manufacturing industry in petrochemical plastic and other manufacturing industry and enterprise average accounts receivable and management performance. Main research management performance of financial index are studied, and through the industry business revenue and operating profit, net, net assets yield, net growt