创业板上市公司应收账款质量问题探讨

创业板上市公司应收账款质量问题探讨(16000字)
摘  要：应收账款是企业资产的重要组成部分，其质量的高低直接影响着企业的财务状况、资产质量和利润质量等,影响着企业的正常生产经营。然而创业板上市公司的应收账款质量状况却不容乐观，主要表现在应收账款变现速度慢、可变现数量保障程度低和风险较大几个方面。究其原因，主要是信用标准制定不合理、资信评估机制不健全、企业的催款力度不够、企业风险意识薄弱以及应收账款日常核算和管理工作不规范。本文认为可以通过制定合理的信用标准、建立健全客户资金评估机制、完善企业的收账政策、强化应收账款的风险意识以及规范应收账款的日常核算和管理机制几个方面对创业板上市公司的应收账款质量加以改善。
关键词：创业板上市公司；应收账款；应收账款质量

Study On The Quality Of Accounts Receivable In GEM Listed Companies
Abstract:Accounts receivable is an important part of enterprise assets, its quality directly affect the enterprise's financial condition,the asset quality and profit quality etc,affecting the normal production and operation.However GEM listed companies accounts receivable quality situation is not optimistic,mainly in accounts receivable realizable slow and realizable quantity guarantee the low degree of several aspects and the risk is bigger. Investigate its reason, main is credit standards is not reasonable, credit evaluation mechanism, enterprise is inadequate, responsible enterprise risk consciousness weak and accounts receivable daily accounting and management is not standard. This paper argues that can pass the sound reasonable credit standards, set up and improve client capital evaluation mechanism, perfecting the enterprise acceptance policy, strengthen accounts receivable risk consciousness and standard accounts receivable daily accounting and management mechanism several aspects of the GEM Listed companies to improve the quality of accounts receivable. [资料来源：http://www.doc163.com]
Key words:GEM Listed companies; Accounts receivable;Quality of accounts receivable