近几年，随着国际贸易和我国经济的高速增长。我国港口企业从2003年开始得到飞速发展。我国外贸出口的90%通过海运来实现的。港口作为我国对外开放的口岸和综合交通运输体系中的枢纽战略地位得到确立。但是随着我国港口企业的业务量不断增长，其资产中大量的应收账款成为了企业必须去面对的问题。 本文以港口企业在应收账款管理为对象，结合几家主要上市港口企业实际情况，对我国港口企业应收账款的现状和管理能力做了具体的分析和探讨。文中首先介绍了应收管理的基本理论，以及我国国内目前比较流行几种企业信用管理模式；其次对上市的几家港口企业最近几年的财务数据进行了分析，概述了港口企业应收账款的现状，并总结出了应收账款管理上出现问题的几个主要因素；再次，就目前港口企业在应收账款管理上的问题，提出了企业需要从收入内部控制、应收账款的日常管理以及事前管理等措施和方法来改进企业应收账款的管理。请勿机翻!谢谢。
热心网友
In recent years, the port enterprises in our country are getting to develop rapidly since 2003 with the increasing of international trade and economic in high speed。 The 90% of exports within our foreign trade are achieved via sea transportation。 As a port for opening up to the external, the harbor in our country has be established its hinge strategic position in the system of comprehensive traffic transportation。 However, along with the increasing continuously at the businesses of the port enterprises in our country, a plenty of accounts receivable in their assets has become a problem they must face to。The object as for the management of accounts receivable in our port enterprises hereof, incorporating with the practices from a few major market-listed port enterprises, analyzed and probed in detail to their status of accounts receivable and management ability。 It introduced the management benchmarking for receivable at first, and several prevail modes of the enterprise credit management in our country at present; then analyzed the financial data of late years from few listed port companies, outlined their status in quo for accounts receivable, and summarized up several main factors could be resulted in problems at the management of accounts receivable, at last, as to the issues raised from the management of accounts receivable now in the port enterprises, it suggested that the enterprise should improve their management of accounts receivable adopted by the measurements and methods to strengthen their incomes internal control, daily and beforehand manage for the accounts receivable。。
热心网友
In last few years, increase along with the high speed of international trading and of our country economy。 The port enterprise of our country gets beginning from 2003 to develop fast。 The export 90% of foreign trade of our country realizes through sea transportation。 Port is the port of opening our country and the hub strategic position in comprehensive traffic transportation system to get establishment。 However increase constantly along with the business of the port enterprise of our country in, its asset plenty of should receive illicit money have become the problem that enterprise must go to face。 This paper is with port enterprise when receive the management of illicit money for object , combining few major IPO port enterprise actual condition, should receive illicit money for the port enterprise of our country present situation and management ability make specific analysis and discussion。 In writing have first introduced should receive management basic theory, as well as some kinds of domestic present more popular enterprise credit management patterns of our country; Secondly the few port enterprise for IPO is recent, the financial data of some years is analysed , summary the present situation that port enterprise should receive illicit money, on have summarized should receive the management of illicit money arise some major factors of problem; Again, for present port enterprise when receive the problem of the last management of illicit money, have suggested that enterprise needs from income built-in control , should receive illicit money method and the measures such as daily management as well as beforehand management improve enterprise should receive illicit money management。 。