【應收賬款管理探究的文獻綜述2600字】

應收賬款管理研究的國內(nèi)外文獻綜述國內(nèi)外學者對應收賬款管理關(guān)注由來已久。一直以來，我國財務會計相關(guān)的準則、法規(guī)等也致力于不斷完善應收賬款管理。為了促進企業(yè)建立、實施和評價內(nèi)部控制，規(guī)范會計師事務所內(nèi)部控制審計行為，根據(jù)國家有關(guān)法律法規(guī)和《企業(yè)內(nèi)部控制基本規(guī)范》（財會［2008］7號），財政部會同證監(jiān)會、審計署、銀監(jiān)會、保監(jiān)會制定并于2010年4月15日發(fā)布了《企業(yè)內(nèi)部控制應用指引第1號——組織架構(gòu)》等18項應用指引、《企業(yè)內(nèi)部控制評價指引》和《企業(yè)內(nèi)部控制審計指引》。其中，企業(yè)內(nèi)部控制應用指引第9號-銷售業(yè)務中明確指出，企業(yè)銷售應該防范客戶信用風險、加強會計控制、應收賬款壞賬管理等。隨著市場經(jīng)濟發(fā)展，賒銷在企業(yè)間變的越來越平常，因此賒銷風險管理越來越重要。應收賬款管理不應該局限于單一環(huán)節(jié)，而是全鏈條管理ADDINEN.CITE<EndNote><Cite><Author>馮聰</Author><Year>2020</Year><RecNum>7</RecNum><DisplayText>(馮聰&鄧樂,2020)</DisplayText><record><rec-number>7</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343924">7</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">馮聰</style></author><author><styleface="normal"font="default"charset="134"size="100%">鄧樂</style></author></authors></contributors><titles><title><styleface="normal"font="default"charset="134"size="100%">企業(yè)應收賬款的全鏈條管理</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中國民商</style><styleface="normal"font="default"size="100%">%JCHINABUSINESSREVIEW</style></title></titles><pages>147</pages><number>8</number><keywords><keyword>應收賬款</keyword><keyword>全鏈條管理</keyword><keyword>財務措施</keyword></keywords><dates><year>2020</year></dates><isbn>2095-5286</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4EhJ6Z215a2p5amoyMDIwMDgxMjEaCHFydXk5ZXJ5</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京萬方數(shù)據(jù)股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(馮聰&鄧樂,2020)。從審核客戶、簽訂合同開始，每個環(huán)節(jié)都會影響最終的收款。王秀紅等認為，應收賬款全流程管理應該做到三環(huán)共同推進。財務環(huán)應該完善財務核算流程，收款確認、發(fā)票開具、收款核銷形成閉環(huán)；業(yè)務環(huán)節(jié)應從事前、事中、事后進行全流程管控。管理環(huán)節(jié)要打造應收管理的基礎，從組織結(jié)構(gòu)、人員配置、流程設置、系統(tǒng)完善、績效管理六元素協(xié)調(diào)保障。三環(huán)推進，可以建立完善的應收賬款管理ADDINEN.CITE<EndNote><Cite><Author>王秀紅</Author><Year>2018</Year><RecNum>10</RecNum><DisplayText>(王秀紅,孫彥叢,&宋倩,2018)</DisplayText><record><rec-number>10</rec-number><foreign-keys><keyapp="EN"db-id="wrr9saatve0tzke22rmv0z56rar00t90dz2w"timestamp="1595257360">10</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">王秀紅</style></author><author><styleface="normal"font="default"charset="134"size="100%">孫彥叢</style></author><author><styleface="normal"font="default"charset="134"size="100%">宋倩</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">中興通訊股份有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">中興通訊應收賬款“三環(huán)”管理體系構(gòu)建與應用</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">財務與會計</style></title></titles><pages>57-59</pages><number>01</number><keywords><keyword>應收賬款管理</keyword><keyword>財務共享</keyword><keyword>“三環(huán)”管理體系</keyword></keywords><dates><year>2018</year></dates><isbn>1003-286X</isbn><call-num>11-1177/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(王秀紅,孫彥叢,&宋倩,2018)。榮建軍提出，在應收賬款的事前管理中，要完成對客戶的信用調(diào)查和審批，根據(jù)公司的信用政策確定信用額度，進行分級審批；在事中，要關(guān)注及時提示風險，對于應收賬款應該加強催收；在事后，出現(xiàn)風險較大的逾期賬款要采取法律手段及時催款，同時公司內(nèi)要建立與回款相關(guān)的獎懲制度，提高相關(guān)人員的積極性ADDINEN.CITE<EndNote><Cite><Author>榮建軍</Author><Year>2015</Year><RecNum>5</RecNum><DisplayText>(榮建軍,2015)</DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="ptw00asdc9az9aer2w8vdde3ev55psaa9wep"timestamp="1618650734">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>榮建軍</author></authors></contributors><auth-address>河南安彩高科股份有限公司</auth-address><titles><title>ACHT公司基于風險控制視角的賒銷業(yè)務過程管理%J財務與會計%JFinanceandAccounting</title></titles><pages>15-16</pages><number>18</number><keywords><keyword>風險控制</keyword><keyword>應收賬款</keyword><keyword>賒銷</keyword><keyword>過程管理</keyword></keywords><dates><year>2015</year></dates><isbn>1003-286X</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDE1Eg5jd3lrajIwMTUxODAwNxoIN2M1aTJmZGY%3D</url></related-urls></urls><electronic-resource-num>10.3969/j.issn.1003-286X.2015.18.007</electronic-resource-num><remote-database-provider>北京萬方數(shù)據(jù)股份有限公司</remote-database-provider><language>chi</language></record></Cite></EndNote>(榮建軍,2015)。如果業(yè)務環(huán)節(jié)事前把控不嚴，會造成嚴重的后果，例如邢俊霞通過對賒銷合同逾期未收款的案件進行分析發(fā)現(xiàn)，52%企業(yè)對客戶審核不嚴或未審核，90%的合同不完整ADDINEN.CITE<EndNote><Cite><Author>邢俊霞</Author><Year>2016</Year><RecNum>6</RecNum><DisplayText>(邢俊霞,2016)</DisplayText><record><rec-number>6</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595311842">6</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">邢俊霞</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">宿遷學院</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">中小企業(yè)應收賬款管理漏洞及對策——基于</style><styleface="normal"font="default"size="100%">21</style><styleface="normal"font="default"charset="134"size="100%">起賒銷合同逾期未收款法律糾紛案件的調(diào)查</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">財會通訊</style></title></titles><pages>123-124</pages><number>29</number><keywords><keyword>債務人財產(chǎn)</keyword><keyword>個人財產(chǎn)</keyword><keyword>法人代表</keyword><keyword>抵押物</keyword><keyword>應收賬款管理</keyword><keyword>法院強制執(zhí)行</keyword><keyword>糾紛案件</keyword><keyword>中小企業(yè)</keyword></keywords><dates><year>2016</year></dates><isbn>1002-8072</isbn><call-num>42-1103/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(邢俊霞,2016)。企業(yè)為了拓展業(yè)務采用賒銷模式，不僅造成供應鏈實物流與現(xiàn)金流在時間上不一致，而且還增加了遲收和違約造成的催收風險ADDINEN.CITE<EndNote><Cite><Author>Tsai</Author><Year>2011</Year><RecNum>1</RecNum><DisplayText>(Tsai,2011)</DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1618655190">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Tsai,C.Y.</author></authors></contributors><auth-address>SUNYAlbany,SchBusiness,NewPaltz,NY12561USA. Tsai,CY(correspondingauthor),SUNYAlbany,SchBusiness,1HawkDr,NewPaltz,NY12561USA. tsaic@</auth-address><titles><title>Ondelineatingsupplychaincashflowundercollectionrisk</title><secondary-title>InternationalJournalofProductionEconomics</secondary-title><alt-title>Int.J.Prod.Econ.</alt-title></titles><periodical><full-title>InternationalJournalofProductionEconomics</full-title><abbr-1>Int.J.Prod.Econ.</abbr-1></periodical><alt-periodical><full-title>InternationalJournalofProductionEconomics</full-title><abbr-1>Int.J.Prod.Econ.</abbr-1></alt-periodical><pages>186-194</pages><volume>129</volume><number>1</number><keywords><keyword>Supplychain</keyword><keyword>Cashflows</keyword><keyword>Physicalflows</keyword><keyword>Simulation</keyword><keyword>Stochastic</keyword><keyword>optimization</keyword><keyword>informationdistortion</keyword><keyword>management</keyword><keyword>inventory</keyword><keyword>earnings</keyword><keyword>models</keyword><keyword>cost</keyword><keyword>Engineering</keyword><keyword>OperationsResearch&ManagementScience</keyword></keywords><dates><year>2011</year><pub-dates><date>Jan</date></pub-dates></dates><isbn>0925-5273</isbn><accession-num>WOS:000285705200019</accession-num><work-type>Article</work-type><urls><related-urls><url><GotoISI>://WOS:000285705200019</url></related-urls></urls><electronic-resource-num>10.1016/j.ijpe.2010.09.031</electronic-resource-num><language>English</language></record></Cite></EndNote>(Tsai,2011)。Adusei認為，完善企業(yè)應收賬款管理要為員工和客戶制定全面的應收帳款政策和銷售條款，對客戶進行徹底和客觀的信用評估。從收入、注銷和對利潤的總體貢獻等方面有效地跟蹤和監(jiān)測帳戶，以確定應采取的行動。另外還需要有一個組織良好的收款框架和債務回收行動計劃，同時要建立運作支援及員工培訓計劃，提升團隊能力ADDINEN.CITEADDINEN.CITE.DATA(Adusei,2017)。研究發(fā)現(xiàn)，賒銷風險管理中，應該首先關(guān)注應收賬款賒銷占比和賒銷成本ADDINEN.CITE<EndNote><Cite><Author>Kong</Author><Year>2016</Year><RecNum>10</RecNum><DisplayText>(Kong,Zhou,Lai,Zhang,&Zhou,2016)</DisplayText><record><rec-number>10</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595313635">10</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Kong,Jianhui</author><author>Zhou,Yimao</author><author>Lai,Hui</author><author>Zhang,Fengying</author><author>Zhou,Zongfang</author></authors></contributors><titles><title>AnalysisofCreditSaleRiskofEmergingMarketProduct</title><secondary-title>ProcediaComputerScience</secondary-title></titles><periodical><full-title>ProcediaComputerScience</full-title></periodical><pages>362-371</pages><volume>91</volume><keywords><keyword>emergingmarketenterprise</keyword><keyword>creditsale</keyword><keyword>creditsalerisk</keyword><keyword>riskcosts</keyword></keywords><dates><year>2016</year><pub-dates><date>2016/01/01/</date></pub-dates></dates><isbn>1877-0509</isbn><urls><related-urls><url>/science/article/pii/S1877050916312820</url></related-urls></urls><electronic-resource-num>/10.1016/cs.2016.07.097</electronic-resource-num></record></Cite></EndNote>(Kong,Zhou,Lai,Zhang,&Zhou,2016)。應收賬款管理中，關(guān)鍵的一環(huán)是客戶關(guān)系管理。運用IT技術(shù)，投資于客戶關(guān)系管理系統(tǒng)，可以顯著增加企業(yè)銷售，改善企業(yè)運營資金管理ADDINEN.CITE<EndNote><Cite><Author>Haislip</Author><Year>2017</Year><RecNum>9</RecNum><DisplayText>(Haislip&Richardson,2017)</DisplayText><record><rec-number>9</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1595313436">9</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Haislip,JacobZ.</author><author>Richardson,VernonJ.</author></authors></contributors><titles><title>TheeffectofCustomerRelationshipManagementsystemsonfirmperformance</title><secondary-title>InternationalJournalofAccountingInformationSystems</secondary-title></titles><periodical><full-title>InternationalJournalofAccountingInformationSystems</full-title></periodical><pages>16-29</pages><volume>27</volume><keywords><keyword>CustomerRelationshipManagement(CRM)</keyword><keyword>Performance</keyword><keyword>Informationtechnology</keyword></keywords><dates><year>2017</year><pub-dates><date>2017/11/01/</date></pub-dates></dates><isbn>1467-0895</isbn><urls><related-urls><url>/science/article/pii/S146708951630094X</url></related-urls></urls><electronic-resource-num>/10.1016/j.accinf.2017.09.003</electronic-resource-num></record></Cite></EndNote>(Haislip&Richardson,2017)。企業(yè)要因地制宜制定符合企業(yè)實際情況的信用政策，對客戶進行管理，不根據(jù)管理者主管判斷確定信用額度ADDINEN.CITE<EndNote><Cite><Author>鐘艷立</Author><Year>2020</Year><RecNum>3</RecNum><DisplayText>(鐘艷立,2020)</DisplayText><record><rec-number>3</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343410">3</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">鐘艷立</style></author></authors></contributors><titles><title><styleface="normal"font="default"charset="134"size="100%">企業(yè)應收賬款及信用政策研究</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中國商論</style><styleface="normal"font="default"size="100%">%JChinaBusiness&Trade</style></title></titles><pages>206-207</pages><number>4</number><keywords><keyword>企業(yè)管理</keyword><keyword>應收賬款</keyword><keyword>信用政策</keyword></keywords><dates><year>2020</year></dates><isbn>2096-0298</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4EhF6aG9uZ2dzbTIwMjAwNDA5NxoIb2s3NjJraDQ%3D</url></related-urls></urls><electronic-resource-num>10.19699/ki.issn2096-0298.2020.04.206</electronic-resource-num><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京萬方數(shù)據(jù)股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(鐘艷立,2020)。關(guān)于醫(yī)療健康產(chǎn)業(yè)的財務風險管理，近年來也引起了重視。葉玲發(fā)現(xiàn)大健康產(chǎn)業(yè)發(fā)展迅速，但當前大部分醫(yī)療健康企業(yè)內(nèi)部控制信息化程度不高。醫(yī)療健康類企業(yè)在內(nèi)部控制中應首先關(guān)注風險防范與控制，而風險控制不應局限于以往的授權(quán)審批、職責分離等基本方面。更多應關(guān)注與行業(yè)發(fā)展相關(guān)的投資、籌資風險，建立風險預警機制ADDINEN.CITE<EndNote><Cite><Author>葉玲</Author><Year>2019</Year><RecNum>1</RecNum><DisplayText>(葉玲,2019)</DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="trxdz2rz0sze0pe5f2ap9xz7sxe55xf9vfx0"timestamp="1616814466">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">葉玲</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">湖南康乃馨養(yǎng)老產(chǎn)業(yè)投資置業(yè)有限公司</style><styleface="normal"font="default"size="100%">,</style><styleface="normal"font="default"charset="134"size="100%">湖南</style><styleface="normal"font="default"size="100%"></style><styleface="normal"font="default"charset="134"size="100%">長沙</style><styleface="normal"font="default"size="100%">,410000</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">從大健康產(chǎn)業(yè)視角探討醫(yī)療行業(yè)財務管理內(nèi)部控制完善途徑</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">理財（財經(jīng)版）</style><styleface="normal"font="default"size="100%">%JFinacialManagement</style></title></titles><pages>126-127</pages><number>11</number><keywords><keyword>醫(yī)療行業(yè)</keyword><keyword>大健康產(chǎn)業(yè)</keyword><keyword>財務管理內(nèi)部控制</keyword><keyword>問題</keyword><keyword>完善途徑</keyword></keywords><dates><year>2019</year></dates><urls><related-urls><url>/details/detail.do?_type=perio&id=lc-cjb201911067</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京萬方數(shù)據(jù)股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(葉玲,2019)。吳海麗認為醫(yī)藥流通企業(yè)，應重點關(guān)注企業(yè)的流動性風險，流動性風險中應收賬款管理是重中之重。企業(yè)應該避免因應收賬款比重過高，導致企業(yè)資金鏈條斷裂，輕則影響企業(yè)運營，重則導致企業(yè)破產(chǎn)ADDINEN.CITE<EndNote><Cite><Author>吳海麗</Author><Year>2018</Year><RecNum>13</RecNum><DisplayText>(吳海麗,2018)</DisplayText><record><rec-number>13</rec-number><foreign-keys><keyapp="EN"db-id="vza502dwq2pzssesewv5x2ss5pdv0faz2920"timestamp="1616810802">13</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">吳海麗</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">國藥控股福州有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">醫(yī)藥流通企業(yè)應收賬款管理中風險因素及管控要點研究</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">中國市場</style></title></titles><pages>155-156</pages><number>07</number><keywords><keyword>醫(yī)藥流通企業(yè)</keyword><keyword>應收賬款管理</keyword><keyword>風險因素</keyword></keywords><dates><year>2018</year></dates><isbn>1005-6432</isbn><call-num>11-3358/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(吳海麗,2018)。對于應收賬款壞賬計提，劉紅云等ADDINEN.CITEADDINEN.CITE.DATA(劉紅云&焦平雷,2020)分析了根據(jù)新準則使用預期信用損失法計提壞賬準備的優(yōu)劣。羅燕ADDINEN.CITE<EndNote><Cite><Author>羅雁</Author><Year>2019</Year><RecNum>5</RecNum><DisplayText>(羅雁,2019)</DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="eezat9ae9v0daoeevxjxr2poszpe55e0f5sa"timestamp="1620343410">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">羅雁</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">四川職業(yè)技術(shù)學院</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">上市公司應收賬款壞賬準備政策制定優(yōu)化探討</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">財會通訊</style><styleface="normal"font="default"size="100%">%JCommunicationOfFinanceandAccounting</style></title></titles><pages>71-74</pages><number>34</number><keywords><keyword>制定方法</keyword><keyword>壞賬準備政策</keyword><keyword>應收賬款</keyword></keywords><dates><year>2019</year></dates><isbn>1002-8072</isbn><urls><related-urls><url>/periodical/ChlQZXJpb2RpY2FsQ0hJTmV3UzIwMjEwNDI4Eg1ja3R4MjAxOTM0MDE2Gghvazc2MmtoNA%3D%3D</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京萬方數(shù)據(jù)股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(羅雁,2019)認為要完善組合劃分，根據(jù)不同組合優(yōu)化壞賬計提政策。企業(yè)的外部環(huán)境復雜多變，尤其是近年來，國際形勢風云變幻，新冠疫情在全球肆虐，企業(yè)的外部環(huán)境不確定性越來越明顯，對于跨國企業(yè)，企業(yè)集團應高度重視流動性風險管理。管理企業(yè)的流動性風險，羅立ADDINEN.CITE<EndNote><Cite><Author>羅立</Author><Year>2020</Year><RecNum>3</RecNum><DisplayText>(羅立,2020)</DisplayText><record><rec-number>3</rec-number><foreign-keys><keyapp="EN"db-id="trxdz2rz0sze0pe5f2ap9xz7sxe55xf9vfx0"timestamp="1616814466">3</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">羅立</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">招商局集團</style></auth-address><titles><title><styleface="normal"font="default"charset="134"size="100%">企業(yè)集團流動性管理框架分析</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">財經(jīng)界</style><styleface="normal"font="default"size="100%">%JMoneyChina</style></title></titles><pages>77-78</pages><number>19</number><keywords><keyword>集團</keyword><keyword>流動性管理</keyword></keywords><dates><year>2020</year></dates><isbn>1009-2781</isbn><urls><related-urls><url>/details/detail.do?_type=perio&id=cjj202019043</url></related-urls></urls><remote-database-provider><styleface="normal"font="default"charset="134"size="100%">北京萬方數(shù)據(jù)股份有限公司</style></remote-database-provider><language>chi</language></record></Cite></EndNote>(羅立,2020)認為對于集團企業(yè)，應該以集團整體戰(zhàn)略為核心，財務部門主導，以資金管理為主，構(gòu)建流動性風險管理框架，以資金預決算為主線，加強日常資金管理。在應收賬款管理中，張文和ADDINEN.CITE<EndNote><Cite><Author>張文和</Author><Year>2019</Year><RecNum>9</RecNum><DisplayText>(張文和,2019)</DisplayText><record><rec-number>9</rec-number><foreign-keys><keyapp="EN"db-id="wrr9saatve0tzke22rmv0z56rar00t90dz2w"timestamp="1595257360">9</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author><styleface="normal"font="default"charset="134"size="100%">張文和</style></author></authors></contributors><auth-address><styleface="normal"font="default"charset="134"size="100%">武漢烽火眾智智慧之星管理有限公司</style><styleface="normal"font="default"size="100%">;</style></auth-address><titles><title><styleface="normal"font="default"size="100%">XH</style><styleface="normal"font="default"charset="134"size="100%">公司“</style><styleface="normal"font="default"size="100%">345”</style><styleface="normal"font="default"charset="134"size="100%">應收賬款管理模型的構(gòu)建及應用</style><styleface="normal"font="default"size="100%">%J</style><styleface="normal"font="default"charset="134"size="100%">財務與會計</style></title></titles><pages>26-29</pages><number>11</number><keywords><keyword>應收賬款</keyword><keyword>風險管理</keyword><keyword>中小企業(yè)</keyword><keyword>企業(yè)經(jīng)營管理</keyword></keywords><dates><year>2019</year></dates><isbn>1003-286X</isbn><call-num>11-1177/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>(張文和,2019)構(gòu)建了“345”應收賬款管理模型，“3”指的是設立三個目標，分別是增加利潤、確保資金安全、提升資金使用效率。“4”指的是需要四個主體，分別是市場、財務、法務、管理層相互配合，業(yè)務主導，財務、法務、管理層專業(yè)性做職稱。“5是”借鑒COSO模型，要抓住五個關(guān)鍵要素完善管理。參考文獻ADDINEN.REFLISTAdusei,C.(2017).AccountsReceivablesManagement:InsightandChallenges.InternationalJournalofFinance&BankingStudies,6(1),101-112.Ala’aAdden,A.,&Mashoka,T.(2018).Adynamicapproachtoaccountsreceivable:thecaseofJordanianfirms.EurasianBusinessReview,8(2),171-191.Haislip,J.Z.,&Richardson,V.J.(2017).TheeffectofCustomerRelations