Research On The Management Of Accounts Receivable Of State-owned Holding Manufacturing Industry Company

With the continuous development of the reform and development,China's economy has developed rapidly,of which the state-owned enterprises have played an important role.In particular,the state-owned manufacturing enterprises have played an indelible role,for China's state-owned manufacturing enterprises,the general size of the larger,more employees.In the early period of the construction of new China,it has played a very good role in the supply of materials and so on.With the opening up of the reform and opening up,the private manufacturing enterprises in the coastal areas are constantly rising,which has a huge impact on the state-owned manufacturing enterprises,forcing the transformation and development of the state-owned manufacturing enterprises,and gradually forming the scale of the state-owned manufacturing enterprises.After the 2008,the financial turmoil swept the globe and brought a heavy blow to the development of domestic manufacturing industry.Many manufacturing enterprises were faced with the risk of bankruptcy due to the fragmentation of capital chain and poor management.In this regard,maintaining good cash flow is of great significance for the development of manufacturing enterprises.Accounts receivable management has become one of hot topics in the internal state-owned manufacturing enterprises in our country,due to poor management of accounts receivable,eventually leading to the existence of bad loans and bad debts within the enterprise,further affect the normal operation of enterprises.Based on this point of view,based on the corresponding accounts receivable management,we study the accounts receivable of Shanghai Airlines,analyze the problems and shortcomings of current company's accounts receivable management,and put forward some countermeasures and suggestions for improvement.In the content structure,this paper is mainly divided into six parts.The first chapter is the introduction part,mainly studies the accounts receivable management background should be the current state-owned manufacturing enterprises in China,and expounds the practical and theoretical significance,and then summarized the domestic and foreign research accounts receivable management,and review,finally introduced the research ideas and contents,and the methods used in the course of the study;the second chapter is the basic theory part,mainly research on the subject of this article should be the concept and connotation of the accounts receivable are defined and discussed in detail the main theoretical support of this research;the third chapter is the present situation,mainly flying company combining a case,the accounts receivable management situation of state-owned manufacturing enterprises in our country are analyzed,the current state-owned manufacturing enterprises in China accounts receivable The main characteristics and the status quo,and carries on the detailed introduction to fly the company's accounts receivable situation;the fourth chapter is part of the problem,through the qualitative analysis and quantitative discussion,points out the problems existing in the management of accounts receivable currently flying companies and other state-owned enterprises,and analyses the cause of these problems deeply causes,such as in the aspects of organization structure,mechanism and other reasons;the fifth chapter is the countermeasure part,is mainly to the deficiencies and problems in the current accounts receivable on the fly and other state-owned enterprises,state-owned enterprises are manufacturing should be the main path to accounts receivable management;the sixth chapter is the suggestion part,mainly put forward some suggestions,so as to state-owned manufacturing enterprises should provide a better idea of the management of accounts receivable.