1、 I 电子信息行业应收账款管理分析 以电子元器件企业为例 摘要：应收账款是企业销售商品或提供劳务而在未来期间内应收取的货币资金。它 是企业流动资产的重要组成部分，对企业的短期偿债能力存在着较大的影响。近年来， 随着信息技术的广泛应用，4G 网络的推广和 3C 产品不断的更新换代，电子元器件行业 发展迅速，在我国正是蓬勃发展的朝阳行业。本文从应收账款的概念及其相关的财务指 标入手，利用国内 5 家电子元器件行业上市公司应收账款管理现状，分析电子元器件企 业应收账款管理存在的不足并探究其发生的原因。最后，结合实际情况对我国电子元器 件企业应收账款的管理问题提出一些改进建议。 关键词：电子元器件；应
2、收账款；风险管理；改进建议 Analysis of the Management of the Accounts Receivable in the Electronic Information Industry Take example of electronic components business Abstract: Accounts receivable is the monetary fund received in the future period, resulting from the sale of goods or services performed. It is an
3、 important part of current assets, which has a big impact on the short-term solvency of the enterprise. In recent years, with the extensive application of information technology, the promotion of the 4G networks and the constantly upgrading 3C products, the electronic components industry is developi
4、ng rapidly. This sunrise industry in China is booming. In this paper, we starting with the concept and its related financial indicators, using the accounts receivable management status of five domestic listed companies in the electronic components industry, we are going to analyze the disadvantage o
5、f accounts receivable management which exists in those companies and explore its occurrence reasons. Finally, based on the actual situation, we are going to make some recommendations for improvement of the accounts receivable management in the Chinas electronic components business. Key words: electr
6、onic components; accounts receivable; risk management; improvement suggestions II 目目 录录 1 引言 1 1.1 研究背景及意义 . 1 1.2 文献综述 . 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 2 2 应收账款的概述 3 2.1 应收账款及其形成的原因 . 3 2.1.1 应收账款概述 3 2.1.2 应收账款形成的原因 3 2.2 应收账款的存在对电子元器件企业产生的影响 . 3 2.2.1 有利影响 4 2.2.2 不利影响 4 3 国内电子元器件上市公司应收账款的管理现状 5 3.1 样本范围内的 5 家国内电子元器件上市公司情况 . 5 3.1.1 选取样本的范围和依据 5 3.1.2 样本对研究的适用性 6 3.2 目前电子信息行业应收账款管理的特点 . 6 3.2.1 样本电子元器件企业应收账款管理现状 6 3.2.2 电子元器件企业应收账款管理存在的缺陷 10 3.3 造成上述不足的原因分析 . 10 4 对电子元器件企业应收账款管理的改进及建议 .
